§ 6101. Definitions. As used in this chapter: (1) “Hotel” means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer […]
§ 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: […]
§ 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.;
§ 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 […]
