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Home » US Law » 2022 Delaware Code » Title 30 - State Taxes » Part V » Public Accommodation Taxes » Chapter 61. LODGING TAX » Subchapter II. County Convention & Visitors Bureaus

§ 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, […]

§ 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;