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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]
§ 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
Universal Citation:
30 DE Code § 6204 (2025)
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§ 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
84 Del. Laws, c. 474, § 2;
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