Long Neck, DE

Delaware is one of the strictest fireworks states in the country. Title 16, Chapter 69 of the Delaware Code bans virtually all consumer fireworks. A 2019 amendment created a narrow exception allowing wood-stick or wire sparklers and ground-based non-aerial sparkling devices, but they may only be used on July 4, December 31, January 1, and the third day of Diwali. Aerial fireworks, firecrackers, Roman candles, and bottle rockets are illegal. Several Sussex County beach towns including Rehoboth Beach add separate municipal bans.

Sussex County, Delaware (which includes the major beach short-term rental markets of Rehoboth Beach, Bethany Beach, Lewes, Dewey Beach, Fenwick Island, Long Neck, Millsboro, and Milton) has NO unified countywide short-term rental zoning permit for unincorporated areas. Operators must comply with three separate frameworks: (1) the State of Delaware's 4.5% short-term rental lodging tax under HS 2 for HB 168 (signed September 30, 2024), administered by the Delaware Division of Revenue and effective for rental agreements entered into on or after January 1, 2025; (2) the Sussex County 3% local lodging tax under Sussex County Code Chapter 103, Article VI (originally enacted 2020 for hotels/motels/tourist homes; expanded by Ordinance 2687 to include short-term rentals in the unincorporated areas effective with the State's STR lodging tax); and (3) municipal rental licenses for incorporated towns (Rehoboth Beach $150 annually, Bethany Beach $100 annually plus 7% local tax, Lewes $100 annually, Dewey Beach $188 base + $15/bedroom over 2). Sussex County itself does not currently issue a separate STR zoning permit for unincorporated parcels; the county relies on Chapter 115 (Zoning) for use compatibility and the state-level Division of Revenue business license for accommodations intermediaries.

Sussex County is Delaware's southernmost coastal county with extensive Atlantic Ocean and Delaware/Rehoboth/Indian River Bay shoreline. More than one-fifth of all properties are mapped within FEMA Special Flood Hazard Areas. Flood-prone development in unincorporated Sussex County is governed by Article XVIII (Flood-Prone Districts) of the Sussex County Zoning Code, adopted as Ordinance No. 2384 on January 20, 2015 and affirmed by FEMA in March 2015 along with countywide updated Flood Insurance Rate Maps. The ordinance brings the County into compliance with the National Flood Insurance Program (NFIP) and offers a building-height bonus of up to two additional feet of structure height for every foot of voluntary freeboard above the Base Flood Elevation. State oversight is provided by DNREC's Floodplain Management Program, and incorporated municipalities (Lewes, Rehoboth Beach, Bethany Beach, Fenwick Island, etc.) administer their own ordinances and CRS participation.