Delaware HB474 amends the short-term rental lodging tax distribution and collection requirements.
Delaware HB474 amends Title 30 of the Delaware Code to change how short-term rental lodging tax is distributed and collected. The tax collected under § 6202 will now be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund; 12.5% to the county's convention and visitors bureau; and 12.5% to the Delaware Tourism Office. Accommodations intermediaries must remit tax data to the county or municipality, including rental unit address, number of nights rented, and aggregate rents collected.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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