Terms Used In Delaware Code Title 30 Sec. 6103

• Occupancy: means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms. See Delaware Code Title 30 Sec. 6101
• Occupant: means any person other than a permanent resident who for a consideration, uses, possesses or has a right to use or possess any room or rooms in a hotel, motel or tourist home under any lease, concession, permit, right of access, license or agreement. See Delaware Code Title 30 Sec. 6101
• Operator: means any person operating a hotel, motel or tourist home. See Delaware Code Title 30 Sec. 6101
• Rent: means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash credits and property or services of any kind or nature and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever. See Delaware Code Title 30 Sec. 6101
• Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502