Hotels & Lodging in Wilmington, DE (2026)
1 verified hotels & lodging rules for Wilmington, Delaware, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Wilmington charges a 2% lodging tax on hotel, motel, and tourist home rooms within city limits, on top of Delaware's state lodging tax, collected by the operator and remitted monthly to the city.
Wilmington Lodging Tax on Hotel Rooms
Some RestrictionsWilmington City Code § 44-157
(a)A tax is hereby imposed of two percent of the cost of the rent, in addition to the amount imposed by the state, for any room or rooms in a hotel, motel or tourist home, as defined in 30 Del. C., § 6101, which are located within the boundaries of the city.(b)The tax collected pursuant to this section is imposed on the occupant of the room and collected and remitted monthly by the operator of ...
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County ordinances apply to unincorporated areas and may supplement Wilmington city rules.
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