{"data":{"id":"us-de/30-del.-c.-6103","jurisdiction":"us-de","citation":"30 Del. C. § 6103","heading":"Collection of tax.","body":"The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy.","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#6103","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"6df76ab333058d0b570e097a09fdc6c5e0865f73121894106defb64ea80fd996","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6102","next":"us-de/30-del.-c.-6104"},"notice":"GroundRules: Original legal text. Not legal advice."}