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Delaware Code Title 30. State Taxes § 6205. Obligations of an accommodations intermediary

Current as of January 01, 2026 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 6205. Obligations of an accommodations intermediary - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-6205/

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