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

30 Del. C. § 6202: Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].

Where this section sits in the code

Title 30. State Taxes
Public Accommodation Taxes
CHAPTER 62. Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]

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.

Collected 2026-09-05T23:02:36Z. Source file · JSON

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