Delaware Code
Title 30 - State Taxes
Chapter 61. LODGING TAX

Subchapter I. Lodging Tax Collection

§ 6101. Definitions. - As used in this chapter: (1) “Hotel” means any person...

§ 6102. Levy of tax and disposition of proceeds. - (a) There is imposed and assessed an excise tax at...

§ 6103. Collection of tax. - The tax shall be collected by the operator from the...

§ 6104. Payment of tax. - The amount of the tax collected for each month shall...

Subchapter II. County Convention & Visitors Bureaus

§ 6121. Eligible organizations. - Each county-based convention and visitors bureau, to be eligible to...

§ 6122. Reporting and operating conditions. - Such recipient organization shall be subject to all reporting and...