Levy of tax and disposition of proceeds.

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Lodging Tax
  5. Lodging Tax Collection
  6. Levy of tax and disposition of proceeds.

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(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:


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