As used in this chapter:

(1) “Accommodations intermediary” means as defined in § 2301 of this title.

(2) “Rent” means the consideration received for occupancy, valued in money, whether received in money or otherwise. “Rent” does not include the following:

a. Municipal taxes, if any.

b. Linen rental fees.

c. Cleaning fees.

d. Insurance fees.

e. Security deposits.

f. Other add-on fees not usually considered part of the rent.

g. Money received from a month-to-month holdover lease.

(3) “Short-term rental” means a house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a tourist or transient guest, for consideration, rents sleeping or living accommodations for no more than 31 consecutive nights. “Short-term rental” does not include the following:

a. Hotels, motels, and tourist homes as defined under § 2301 of this title.

b. Rooms, groups of rooms, or other spaces used for assembly.

c. Dormitories or other residential facilities of educational or vocational institutions.

d. Healthcare facilities licensed by the State.

e. Campsites, cabins, or similar facilities in campgrounds.

f. Overnight camps for adults or children.

g. A rental arranged directly by the property owner, on a casual and isolated basis, that meets all the following qualifications:

1. The rent is substantially below market rates.

2. The property is used as a rental for no more than 10 nights in aggregate per calendar year.

84 Del. Laws, c. 474, § 2; 

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.

84 Del. Laws, c. 474, § 2; 

Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arrangement with a hotel, motel, tourist home, or other accommodations intermediary, licensed under § 2301 of this title, to collect and remit tax in accordance with this chapter. The short-term rental tax must be collected no later than the earlier of the final payment of all rent due or occupancy of the short-term rental. If a short-term rental stay is cancelled in whole, or in part, the cancelled portion of the stay must not be subject to the short-term rental tax and any amount of tax collected for such cancelled portion must be refunded.

84 Del. Laws, c. 474, § 2; 

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% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.

84 Del. Laws, c. 474, § 2; 

An accommodations intermediary must do all of the following:

(1) Remit data required by the Division of Revenue in a format and manner prescribed by the Division of Revenue, which may include all of the following:

a. Address of rental unit.

b. The number of nights rented for each property.

c. Aggregate rents collected for each property.

(2) Ensure that the accommodations intermediary license number is affixed on all marketing materials for each rental unit.

(3) Provide the State with all data necessary to enforce this chapter.

84 Del. Laws, c. 474, § 2; 

The tax shall be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county; and 12.5% to the Delaware Tourism Office.

84 Del. Laws, c. 474, § 2;