Delaware § 6203 - Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
Full text of Delaware Delaware Code § 6203 — Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]., with citation guidance and answers to common questions.
§ 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
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;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 6203
What does Delaware Code § 6203 cover?
Section 6203 ("Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 6203?
A common citation format is "Delaware Code § 6203" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 6203 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.