Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].

Del. Code tit. 30, § 6202
in effect
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There is imposed and assessed a short-term rental lodging tax at the rate of 4.5% of the rent upon every occupancy of a short-term rental within this State.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c062/index.htmlFetched: 10/4/2026

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