Delaware § 6203 Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware Statutes

§ 6203 — Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware § 6203

Title30

PartPublic Accommodation Taxes

Ch. 62Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]

This text of Delaware § 6203 (Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 6203 (2026).

Text

Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arrangement with a hotel, motel, tourist home, or other accommodations intermediary, licensed under § 2301 of this title, to collect and remit tax in accordance with this chapter. The short-term rental tax must be collected no later than the earlier of the final payment of all rent due or occupancy of the short-term rental. If a short-term rental stay is cancelled in whole, or in part, the cancelled portion of the stay must not be subject to the short-term rental tax and any amount of tax collected for such cancelled portion must be refunded.

Free access — add to your briefcase to read the full text and ask questions with AI

Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arrangement with a hotel, motel, tourist home, or other accommodations intermediary, licensed under § 2301 of this title, to collect and remit tax in accordance with this chapter. The short-term rental tax must be collected no later than the earlier of the final payment of all rent due or occupancy of the short-term rental. If a short-term rental stay is cancelled in whole, or in part, the cancelled portion of the stay must not be subject to the short-term rental tax and any amount of tax collected for such cancelled portion must be refunded.