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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]
§ 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
Universal Citation:
30 DE Code § 6203 (2025)
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§ 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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.
84 Del. Laws, c. 474, § 2;
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