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Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 6103: Collection of tax.

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Where this section sits in the code
  1. Title 30. State Taxes
  2. Public Accommodation Taxes
  3. CHAPTER 61. Lodging Tax
  4. 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

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