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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]
§ 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7].
Universal Citation:
30 DE Code § 6205 (2025)
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§ 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]. 84 Del. Laws, c. 474, § 2;
An accommodations intermediary must do all of the following:
(1) Remit data required by the Division of Revenue in a format and manner prescribed by the Division of Revenue, which may include all of the following:
a. Address of rental unit.
b. The number of nights rented for each property.
c. Aggregate rents collected for each property.
(2) Ensure that the accommodations intermediary license number is affixed on all marketing materials for each rental unit.
(3) Provide the State with all data necessary to enforce this chapter.
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