{"data":{"id":"us-de/30-del.-c.-6202","jurisdiction":"us-de","citation":"30 Del. C. § 6202","heading":"Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].","body":"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.","path":["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]"],"source_url":"https://delcode.delaware.gov/title30/c062/index.html#6202","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"3a6a40c933e8ebf40031ebafa804ac17ccbba705a74f683ac589344396f3cc2b","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6201","next":"us-de/30-del.-c.-6203"},"notice":"GroundRules: Original legal text. Not legal advice."}