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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]
§ 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
Universal Citation:
30 DE Code § 6206 (2025)
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§ 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
The tax shall be distributed as follows:
62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county; and 12.5% to the Delaware Tourism Office.84 Del. Laws, c. 474, § 2;
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