Hotels & Lodging in Sussex County, DE (2026)
1 rule for unincorporated Sussex County, Delaware.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Sussex County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Sussex County charges a 3% lodging tax on every hotel, motel or tourist home room rented in the unincorporated county, stacked on top of Delaware's own state lodging tax. Operators collect it from occupants and remit it monthly to the County Department of Finance.
Sussex County 3% Hotel Lodging Tax
Some RestrictionsSussex County, DE Code § 103-40(A), (D)-(E)
§ 103-40. Levy of tax; exemption; collection; payment. A. A tax is hereby levied at the rate of 3% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within unincorporated sections of Sussex County. Such tax shall be in addition to the lodging tax imposed by the state pursuant to 30 Del. C. § 6102. ... D. The lodging tax is imposed on the occupant and shall be...
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