Wilmington imposes an 8% city lodging tax on hotel and short-term-rental stays under 60 days. Delaware also imposes a state public accommodations tax; combined burden applies on every booking.
Wilmington imposes an 8% lodging tax on transient stays under 60 days at hotels, motels, and short-term rentals (Chapter 48 §48-104.6 and finance ordinances). Delaware does not have a general sales tax but levies a state Public Accommodations Tax (around 8%) under Title 30, plus a hotel gross receipts tax. Combined state and city taxes apply on every Wilmington hotel booking. Operators must register with the city, file periodic returns, and remit collections. Failure to remit incurs interest, penalties, and tax-warrant collection.
Failure to register, collect, or remit hotel tax results in interest, penalties, lien filings, and potential business license revocation under city finance ordinances.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Wilmington, DE
Residential swimming pools in Wilmington require a building permit from the Department of Licenses and Inspections and must comply with the Delaware State Bu...
Wilmington, DE
Delaware does not preempt local tiny-home rules, and Wilmington's City Code Chapter 48 (Zoning) treats dwellings under the standard residential district bulk...
Wilmington, DE
Carports in Wilmington are accessory structures regulated under City Code Chapter 48 (Zoning) and require a building permit from the Department of Licenses a...
Wilmington, DE
Wilmington follows Delaware HB 80 (2017) informal sanctuary protections. The Wilmington Police Department limits civil immigration cooperation with ICE; crim...
Wilmington, DE
Delaware's Healthy Delaware Families Act (DE 19 §3702A) created statewide paid family and medical leave, fully effective 2026. Wilmington cannot create a sep...
Wilmington, DE
Delaware preempts local minimum-wage rules. The state minimum wage rose from $13.25 (2025) to $15.00 effective 2026 under DE Title 19 §902, applying uniforml...
See how Wilmington's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.