§ 6102. Levy of tax and disposition of proceeds.
§ 6102. Levy of tax and disposition of proceeds. (a) There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State. (b) The proceeds of this tax shall be distributed as follows: […]
§ 5412. Grantor to pay tax.
§ 5412. Grantor to pay tax. As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor. 30 Del. C. 1953, § 5412; 55 Del. Laws, c. […]
§ 6103. Collection of tax.
§ 6103. Collection of tax. The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy. 30 Del. C. 1953, § 6103; 58 Del. Laws, c. 288.;
§ 5414. Tax lien.
§ 5414. Tax lien. Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter. 65 Del. Laws, c. 426, § 2;
§ 6104. Payment of tax.
§ 6104. Payment of tax. 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 […]
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute]. (a) The tax received under this subchapter shall be disbursed by the appropriate county Recorder of Deeds, or by the agent appointed pursuant to § 5406 of this title, as follows: (1) Seventy-five percent […]
§ 6121. Eligible organizations.
§ 6121. Eligible organizations. Each county-based convention and visitors bureau, to be eligible to receive such moneys as enumerated in § 6102 of this title must be a registered Delaware nonprofit corporation, qualified under terms of the Internal Revenue Code of 1986, as amended, § 501(c)(6) [26 U.S.C. § 501(c)(6)]. For the Counties of Kent, […]
§ 5421. Definitions.
§ 5421. Definitions. The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) “Conservation Trust Fund” means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter. (2) “Department” […]
§ 6122. Reporting and operating conditions.
§ 6122. Reporting and operating conditions. Such recipient organization shall be subject to all reporting and operating conditions normally imposed upon Delaware nonprofit corporations and public bodies. 67 Del. Laws, c. 138, § 2;
§ 5422. General.
§ 5422. General. The purpose of this subchapter is to provide funding to implement the conservation program described in 65 Del. Laws, c. 212, and safeguard this funding in perpetuity. Funding to achieve the purposes of this subchapter shall be provided from appropriations by the State, grants from the federal government, funds in the Conservation […]