STR hosts in New Castle County must collect and remit Delaware's 8% state lodging tax. No separate county lodging tax currently applies.
Delaware imposes an 8% gross receipts tax on transient accommodations under Del. Code Title 30 §6101. There is no additional county-level lodging tax in New Castle County beyond the state rate. Hosts must register with the Delaware Division of Revenue. Records of rental transactions must be retained for 3 years. Many booking platforms automatically collect and remit state tax.
Failure to register or remit lodging taxes results in penalties and interest from the Delaware Division of Revenue.
New Castle County, DE
New Castle County permits gas and electric leaf blower use with no statewide or county ban. Operation hours align with the county noise ordinance (NCC Code C...
New Castle County, DE
Amplified sound in unincorporated New Castle County is regulated under NCC Code Chapter 22 (noise) and the county's special event permit process. Sound must ...
New Castle County, DE
Wilmington restricts overnight on-street parking 2 AM to 6 AM in posted zones and requires residential permits in many neighborhoods. Unincorporated New Cast...
New Castle County, DE
New Castle County requires electrical permits for Level 2 EV chargers. Delaware law (26 Del. C. §1018) preempts HOA bans on EV chargers. Public stations must...
New Castle County, DE
New Castle County requires a building permit for retaining walls over 4 feet measured from bottom of footing to top of wall. Walls supporting surcharge loads...
New Castle County, DE
New Castle County regulates fence materials through the Unified Development Code (UDC), primarily Article 40 (zoning). Wood, vinyl, composite, wrought iron, ...
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