Delaware Governor Signs Law Providing Short-Term Rental Tax

The Delaware Governor signed a law concerning short-term rentals and the lodging tax. The law includes: 1) establishing a short-term rental tax of 4.5 percent; 2) defining an accommodations intermediary as any person engaged in the business of facilitating or arranging a short-term rental to an occupant on a website or through other means, including the renting of properties subject to a timeshare plan; and 3) requiring accommodations intermediaries to obtain an occupational license and pay an annual licensing fee of $25.00. The law has multiple effective dates. [H.S. 2 for H.B. 168, enacted 09/30/24]

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