Critical Finding
See whether the property can operate now, what blocks it, and which exception may apply.
Local guide
Rehoboth Beach short-term rental tax, licenses, and rules
Rehoboth Beach STR guidance starts with Delaware’s 4.5% state lodging tax, then separates the city’s exclusion rule and residential-rental license path.
- 100+ U.S. cities
- Official sources
- Address used only for local rules
Compliance layers
A Clear Answer, Then a Path Forward.
Address Context
Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.
Required Approvals
Get the permits, licenses, documents, inspections, and tax registrations needed before launch.
Recommended Path
Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.
Occupancy tax calculator
Estimate occupancy tax in Rehoboth Beach
Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.
- Gross rent$150.00 × 3 nights
- $450.00
- Delaware short-term-rental lodging tax (4.5%) $450.00 × 4.5%
- $20.25
- Estimated taxes and fees
- $20.25
Guest pays
Assumptions used
- Taxable rent base: The Delaware FAQ states the state STR lodging tax is imposed on rent and excludes the listed add-ons; the calculator therefore accepts room charge only.
- Rehoboth local category: Rehoboth Beach Code §245-17 describes a 7% city lodging tax for lodging other than lodging subject to Delaware Title 30 Chapter 61; the candidate does not sum both categories.
What may change the final amount
- City tax classification. The Rehoboth city tax code excludes lodging subject to the Delaware state lodging-tax chapter; confirm the property’s classification before adding any local category.
- Direct owner versus intermediary collection. Delaware assigns collection and licensing duties differently to third-party intermediaries and direct owners; this base estimate does not add a booking-channel selector.
- Residential rental license/registration. Rehoboth residential-rental licensing and code-compliance rules affect the operating path but not the 4.5% state base line.
Estimated tax is $20.25. Estimated guest total is $470.25.
Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.
Answer first
Start with the Delaware state tax boundary
The state FAQ gives a usable base while preserving the city classification question.
Delaware’s official FAQ states a 4.5% STR lodging tax on rent and identifies excluded add-ons.
Rehoboth Beach’s code separately describes a 7% city category for lodging other than lodging subject to the state Chapter 61 tax, so the two categories must not be blindly summed.
Lodging tax
Calculate taxable rent only
The simple form intentionally does not ask for a custom fee taxonomy.
- Modeled rate
- 4.5% Delaware STR lodging taxBase is room charge/taxable rent only.
- Excluded from input
- Cleaning, linen, insurance, security deposits and other listed add-onsKeep these out of the modeled room-charge base.
Municipal rule
Resolve the Rehoboth city category
The city code is a material local difference.
Identify the state category
Confirm whether the rental is subject to Delaware Chapter 61 STR lodging tax.
Check the city code
If the state exclusion does not apply, resolve the city category separately.
Do not double count
The city code’s 7% lodging tax applies to lodging other than lodging subject to Delaware Title 30 Chapter 61. Confirm the legal category before adding any city amount.
Warning
Local authorization
Complete the residential-rental path
Rehoboth’s residential-rental code adds licensing and compliance considerations separate from the state tax.
Confirm the rental license
Use the city residential-rental chapter for the current license/registration path.
RequiredCheck code and safety status
Resolve any denial, revocation or delinquent-tax issue before operating.
Required
Ongoing compliance
Reconcile collection and filing
Delaware distinguishes intermediary collection from direct-owner duties.
- Filing timing
- 15th of the following month under the Delaware FAQConfirm the responsible filer and retain evidence.
- Direct-owner licensing
- $25 accommodations intermediary business license when the FAQ requires itDo not infer the intermediary path from the listing platform alone.
FAQs
Frequently Asked Questions
Does Delaware’s 4.5% replace the Rehoboth city tax?
It does not replace municipal rules. Rehoboth’s code excludes state-Chapter-61 lodging from its city category; resolve the classification before adding any local amount.
Which fees go into the calculator?
Use taxable room charge/rent only; the Delaware FAQ’s listed cleaning, linen, insurance, security-deposit and other excluded add-ons stay out.
Who collects the tax?
The Delaware FAQ distinguishes third-party intermediaries from direct owners, including a direct-owner licensing duty.