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.
Del. Code tit. 30, § 6202
Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
84 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.