The process of rent payment and acceptance in Delaware is different from other states in that Delaware has more securities in place towards the payment of rent and record keeping. Similar to other states in that rent is due on the first business day of the month and that any payment after 5 days beyond the due date requires a late fee, Delaware differs on the processing of the payment. The landlord is required to maintain an office or other permanent place for receipt of payments in the county in which the premises is located. Any failure to maintain such office extends the agreed-upon time for rent payment by 3 days beyond the initial due date. In addition, if you, the landlord, accept rent payment in cash, you are required to provide a receipt for the payment within 15 days, as well as keep records of all cash receipts for rent for 3 years. Regarding fees, the only difference is that there is a restriction placed upon the amount of the late fee: it may not be larger than five percent of the monthly rent.