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HB474 • 2025

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO SHORT-TERM RENTAL LODGING TAX.

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO SHORT-TERM RENTAL LODGING TAX.

Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
K. Williams
Last action
2026-06-17
Official status
House Economic Development/Banking/Insurance & Commerce 6/17/26
Effective date
Not listed

Plain English Breakdown

The official status shows the bill was re-assigned to a committee on June 17, 2026, but also states it passed both chambers. The effective date is set for January 1, 2027.

HB474: Short-Term Rental Tax Collection Rules

This bill makes online booking platforms responsible for collecting and sending state, county, or city short-term rental taxes to the government.

What This Bill Does

  • Requires accommodations intermediaries to collect and send short-term rental tax unless they have a contract with another licensed business to do it.
  • Sets rules that tax must be collected before payment is finished or when guests check in, whichever comes first.
  • Mandates refunds for any tax paid on parts of a stay that are cancelled.
  • Requires intermediaries to send state taxes to the Department of Finance by the 15th day of the next month using forms provided by them.
  • Requires intermediaries to send local taxes to counties or cities by the 15th day of the next month using forms provided by them.
  • Asks intermediaries to share data like rental addresses, number of nights rented, and total rent collected with local governments.

Who It Names or Affects

  • Accommodations intermediaries that book short-term rentals
  • The Department of Finance in Delaware
  • Counties and municipalities in Delaware

Terms To Know

Accommodations intermediary
A business or website that helps people book short-term rentals.
Remit tax
To collect money for taxes and send it to the government agency that requires it.

Limits and Unknowns

  • The bill takes effect on January 1, 2027.
  • Specific forms for reporting will be created later by the Department of Finance or local governments.

Bill History

  1. 2026-06-17 Delaware General Assembly

    Re-Assigned to Economic Development/Banking/Insurance & Commerce Committee in House

  2. 2026-06-16 Delaware General Assembly

    Introduced and Assigned to Revenue & Finance Committee in House

Official Summary Text

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO SHORT-TERM RENTAL LODGING TAX.
This Act requires that accommodations intermediaries collect short-term rental tax for a municipality.

Current Bill Text

Read the full stored bill text 
Legislation Document

SPONSOR:

Rep. K. Williams & Sen. Walsh

HOUSE OF REPRESENTATIVES

153rd GENERAL ASSEMBLY

HOUSE BILL NO. 474

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO SHORT-TERM RENTAL LODGING TAX.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 6203, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 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

and § 6204(b)

of this

title

title, including municipal or county short-term rental tax,

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.

Section 2. Amend § 6204, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].

(a)

The amount of the tax collected for each month

under § 6202 of this title

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.

(b) The amount of tax collected for municipal short-term rental tax as authorized in their respective Charter or county as authorized in Title 9 shall be reported and paid over to the municipality or county not later than the 15th day of the month following the month of collection on forms to be prescribed by the county or municipality.

Section 3. Amend § 6205, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7].

An accommodations intermediary must do all of the following:

(4) Remit data required by the county or municipality in a format and manner prescribed by the county or municipality, 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.

Section 4. Amend § 6206, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7].

The tax

collected under § 6202 of this title

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.

Section 5. This Act takes effect on January 1, 2027.

SYNOPSIS

This Act requires that accommodations intermediaries collect short-term rental tax for a municipality.