Levy of tax and disposition of proceeds.

Del. Code tit. 30, § 6102
in effect
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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: 5% to the State General Fund, 1% to the Beach Preservation Program of the Department of Natural Resources and Environmental Control of the State, 1% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county and 1% to the Delaware Tourism Office.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c061/sc01/index.htmlFetched: 10/4/2026