Wilmington's STR program under Ch. 48 Section 48-104.6 requires hosts to register and remit applicable taxes, while platforms like Airbnb and Vrbo collect Delaware lodging tax under DE Title 30 and may face data-sharing obligations.
Wilmington Ch. 48 Section 48-104.6 places the primary STR compliance burden on the operator, not the platform. However, platforms like Airbnb and Vrbo collect and remit Delaware's 8% public-accommodation lodging tax under DE Title 30 statewide, simplifying compliance for hosts. The city has authority to request listing data to verify registration numbers, identify unregistered properties, and confirm night-count reporting. Delaware does not impose a statewide platform liability statute akin to California's, but Wilmington's registration regime and DE consumer-protection laws under DE Title 6 create indirect leverage to compel platform cooperation in code enforcement.
Platforms allowing listings without valid Wilmington registration numbers may face notice-and-takedown demands; hosts using non-cooperating platforms still bear personal liability.
Wilmington, DE
Wilmington requires a residential property rental license and STR operator permit. Most residential zones (R1–R5) do not permit STRs; a citywide cap of 150 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 host platform liability rules stack up against other locations.
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