2025 Delaware Code
Title 30 - State Taxes
Chapter 62. Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]
§ 6201. Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7].
As used in this chapter:
(1) “Accommodations intermediary” means as defined in § 2301 of this title.
(2) “Rent” means the consideration received for occupancy, valued in money, whether received in money or otherwise. “Rent” does not include the following:
a. Municipal taxes, if any.
b. Linen rental fees.
c. Cleaning fees.
d. Insurance fees.
e. Security deposits.
f. Other add-on fees not usually considered part of the rent.
g. Money received from a month-to-month holdover lease.
(3) “Short-term rental” means a house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a tourist or transient guest, for consideration, rents sleeping or living accommodations for no more than 31 consecutive nights. “Short-term rental” does not include the following:
a. Hotels, motels, and tourist homes as defined under § 2301 of this title.
b. Rooms, groups of rooms, or other spaces used for assembly.
c. Dormitories or other residential facilities of educational or vocational institutions.
d. Healthcare facilities licensed by the State.
e. Campsites, cabins, or similar facilities in campgrounds.
f. Overnight camps for adults or children.
g. A rental arranged directly by the property owner, on a casual and isolated basis, that meets all the following qualifications:
1. The rent is substantially below market rates.
2. The property is used as a rental for no more than 10 nights in aggregate per calendar year.
84 Del. Laws, c. 474, § 2;
