30 Del. C. § 6103: Collection of tax.
Where this section sits in the code
- Title 30. State Taxes
- Public Accommodation Taxes
- CHAPTER 61. Lodging Tax
- Subchapter I. Lodging Tax Collection
The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy.
Collected 2026-09-05T23:02:36Z. Source file · JSON