Wilmington, DE Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 2% of room rent
- Applies to
- hotels, motels, tourist homes
- Collected by
- hotel/motel operator, monthly
- Remitted to
- city department of finance
- In effect since
- October 1, 2003
Summary
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.
(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 the hotel, motel or tourist home to the department of finance within 20 days after the end of the calendar month.(c)No lodging tax pursuant to this section shall be imposed for reservations or contracts for lodging that were executed or completed on or before October 1, 2003. (Ord. No. 03-048(sub 2), § 1, 8-21-03)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 72).
Full Breakdown
Wilmington's lodging tax, Code § 44-157, adds 2 percent to the cost of renting a room in a hotel, motel, or tourist home inside city limits, on top of the separate tax the State of Delaware collects under Title 30 § 6101. The tax falls on the guest, not the property owner, but the hotel or motel operator collects it at checkout and remits the full amount to the city's department of finance within 20 days after the end of each calendar month. Wilmington adopted the tax by ordinance in 2003, and it does not apply to lodging reservations completed on or before October 1, 2003.
Violations & Fines
Operators who fail to collect or remit the 2% lodging tax within 20 days of month's end are liable to the city's finance department for the unpaid tax.
Frequently Asked Questions
Is Wilmington's lodging tax in addition to Delaware's state tax?
Who actually pays Wilmington's lodging tax?
Sources & Official References
Other rules in Wilmington
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