Lodging & Rental Taxes

People walking along a crowded boardwalk on a sunny day, with shops and streetlights in the background.

The City of Rehoboth Beach imposes a local lodging tax of 3%, paid by hotels, and a rental tax of 7%, paid by property owners who rent their homes. These fees are implemented as a means to recover costs for services that support tourism.

Lodging Tax

Hoteliers, the lodging tax payment voucher must be completed each month and returned – along with payment and a copy of your Delaware Division of Revenue Gross Receipts Tax Return – to:

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

Checks should be made payable to: City of Rehoboth Beach.

Rental Tax

Those with rental licenses receive a gross rental tax form from the city annually. The form is mailed December 1 each year; payment is due February 15.

Building & Licensing

Hours
Lobby: M-F 8:30am-4pm
Office: M-F 8:30am-4:30pm

229 Rehoboth Avenue
Rehoboth Beach, DE 19971