TITLE 30

State Taxes

Public Accommodation Taxes

CHAPTER 61. LODGING TAX

Subchapter II. County Convention & Visitors Bureaus


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, New Castle and Sussex, the following organizations are designated to receive the 1% funding:

(1) Kent County: A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Kent County Levy Court.

(2) Sussex County: A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Sussex County Council, and representatives from the Lewes Chamber of Commerce, Rehoboth Beach — Dewey Beach Chamber of Commerce and the Bethany — Fenwick Area Chamber of Commerce.

(3) In New Castle County: A qualifying county-based Convention & Visitors Bureau (The Greater Wilmington Convention and Visitors Bureau), has been chartered by the Governor of the State, the County Executive of New Castle County, and the Mayor of the City of Wilmington.

67 Del. Laws, c. 138, § 2.;

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.;

67 Del. Laws, c. 138, § 2; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; repealed by 81 Del. Laws, c. 374, § 54, eff. July 1, 2018.;