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.
Wilmington, DE
Wilmington levies a 1.25% wage tax on city earnings and a head/business license tax. Delaware separately taxes business gross receipts; there is no general s...
Wilmington, DE
STR hosts in Wilmington must collect and remit Delaware's 8% state lodging tax plus a potential 3% city lodging tax on all bookings.
See how Wilmington's transient occupancy tax rules stack up against other locations.
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