Del. Code Ann. tit. 30, § 6202 – Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7] | Midpage
§ 6202
Del. Code Ann. tit. 30, § 6202
Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
84 Del. Laws, c. 474, § 2;
There is imposed and assessed a short-term rental lodging tax at the rate of 4.5% of the rent upon every occupancy of a short-term rental within this State.