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Lodging Tax

In accordance with 22 Del. C. 811, on September 21, 2018, the City of Rehoboth Beach Board of Commissioners unanimously approved an act that would amend the Charter of the City of Rehoboth Beach to permit the City to impose a lodging tax of no more than 3% of the rent on hotel, motel and tourist home rooms in the City of Rehoboth Beach. The Lodging Tax provides a more equitable means to recover the cost of services from tourism and not pass along these costs to residents.

On May 8, 2019, the Delaware General Assembly introduced Senate Bill No. 86, which authorized the City of Rehoboth Beach to impose up to a 3% tax on public accommodations. On July 17, 2019, Governor Carney signed the bill into law and on August 16, 2019, the Board of Commissioners amended an ordinance which created the local lodging tax of 3%. The tax is effective for reservations or contracts paid in full on or after January 1, 2020.

City of Rehoboth Beach’s enabling State legislation

PDF icon City of Rehoboth Beach’s enabling legislation - Ordinance No. 0819-02

State of Delaware Public Accommodations Tax Information

Monthly Payment Voucher

Please complete a PDF icon Lodging Tax Payment Voucher each month and include it with your check. 

Payments should be sent to:

City of Rehoboth Beach
229 Rehoboth Avenue
Rehoboth Beach, DE 19971

Please make checks payable to “City of Rehoboth Beach.”

Please note:  Checks returned for any reason to the City of Rehoboth Beach will be subject to an additional fee. Late payments will be subject to a penalty of 1.5% per month. Should you have any questions, please contact City Hall at (302) 227-6181.