DelawareRental booking companies would collect local short-term rental taxes
If this bill becomes law, rental booking companies would collect local rental taxes starting January 1, 2027, unless a licensed partner handles collection.
What it does
If enacted, rental booking companies would collect local short-term rental taxes starting January 1, 2027, unless a licensed partner handles collection. Collectors would send the money to local governments each month.
Booking companies would send cities, towns, or counties the rental data they require in the format they choose. That could include each property's address, nights rented, and total rent.
Argument forHaving booking companies collect and send local rental taxes could help cities, towns, and counties receive taxes from the stays those companies arrange.
Argument againstLocal data requests may take time for booking companies to prepare, especially if cities, towns, and counties require different formats.
More detail
Rental booking companies would collect local short-term rental taxes and send them to local governments. This covers city, town, and county taxes on short-term rentals. A licensed lodging business or another licensed booking company can handle collection under a contract. Tax must be collected by final payment or occupancy, whichever comes first. Local payments are due by the 15th of the next month. If enacted, this rule starts January 1, 2027.
Rental booking companies would send required rental data to local governments. This covers data required by a city, town, or county. The local government chooses the format and may request each property's address, nights rented, and total rent. If enacted, this rule would take effect January 1, 2027.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 17Re-Assigned to Economic Development/Banking/Insurance & Commerce Committee in HouseLatest
- Jun 16Introduced and Assigned to Revenue & Finance Committee in HouseIntroduced
Taxes & BudgetHousing