{"data":{"id":"us-de/30-del.-c.-582","jurisdiction":"us-de","citation":"30 Del. C. § 582","heading":"Lodging tax collection.","body":"The Director of Revenue may enter or exit an agreement with a county to coordinate the collection of the local lodging tax imposed under § 8112 of Title 9.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter VI. Miscellaneous"],"source_url":"https://delcode.delaware.gov/title30/c005/sc06/index.html#582","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"f55baddfe67efcb1780695e4a4a8480e45c249d6b1f96be5e6b10afb3fc65a1a","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-581","next":"us-de/30-del.-c.-1101"},"notice":"GroundRules: Original legal text. Not legal advice."}