{"data":{"id":"us-de/30-del.-c.-6203","jurisdiction":"us-de","citation":"30 Del. C. § 6203","heading":"Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].","body":"Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arrangement with a hotel, motel, tourist home, or other accommodations intermediary, licensed under § 2301 of this title, to collect and remit tax in accordance with this chapter. The short-term rental tax must be collected no later than the earlier of the final payment of all rent due or occupancy of the short-term rental. If a short-term rental stay is cancelled in whole, or in part, the cancelled portion of the stay must not be subject to the short-term rental tax and any amount of tax collected for such cancelled portion must be refunded.","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#6203","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"8b9b6279d184e4ab0612e2eafebaf9ad655305f1d3f60852957bb7b971c07c69","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6202","next":"us-de/30-del.-c.-6204"},"notice":"GroundRules: Original legal text. Not legal advice."}