Delaware § 6205 Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware Statutes

§ 6205 — Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware § 6205

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 § 6205 (Obligations of an accommodations intermediary [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, § 6205 (2026).

Text

An accommodations intermediary must do all of the following:

(1)Remit data required by the Division of Revenue in a format and manner prescribed by the Division of Revenue, which may include all of the following: a. Address of rental unit. b. The number of nights rented for each property. c. Aggregate rents collected for each property.

(2)Ensure that the accommodations intermediary license number is affixed on all marketing materials for each rental unit.

(3)Provide the State with all data necessary to enforce this chapter.

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An accommodations intermediary must do all of the following:

(1) Remit data required by the Division of Revenue in a format and manner prescribed by the Division of Revenue, which may include all of the following:

a. Address of rental unit.

b. The number of nights rented for each property.

c. Aggregate rents collected for each property.

(2) Ensure that the accommodations intermediary license number is affixed on all marketing materials for each rental unit.

(3) Provide the State with all data necessary to enforce this chapter.