{"data":{"id":"us-de/30-del.-c.-6102","jurisdiction":"us-de","citation":"30 Del. C. § 6102","heading":"Levy of tax and disposition of proceeds.","body":"(a) There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State.\n(b) The proceeds of this tax shall be distributed as follows: 5% to the State General Fund, 1% to the Beach Preservation Program of the Department of Natural Resources and Environmental Control of the State, 1% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county and 1% to the Delaware Tourism Office.","path":["Title 30. State Taxes","Public Accommodation Taxes","CHAPTER 61. Lodging Tax","Subchapter I. Lodging Tax Collection"],"source_url":"https://delcode.delaware.gov/title30/c061/sc01/index.html#6102","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"9432b54b4f540de737f40fb209d641ae05cbd4956ab3b3df5a646aa5c9bc40be","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6101","next":"us-de/30-del.-c.-6103"},"notice":"GroundRules: Original legal text. Not legal advice."}