Lodging Tax

On July 1, 2019, the Delaware General Assembly enacted House Bill No. 228. On July 17, 2019, Governor John Carney signed HB 228 into law.

This Act allows Sussex County, by duly enacted ordinance, to impose a local lodging tax of no more than 3 percent of rent on rooms in a hotel, motel or tourist home located in the unincorporated areas of the County. Such funds may only be used in Sussex County for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects.

Sussex County’s Lodging Tax "piggybacks" on the State of Delaware’s Public Accommodations Tax. As such, Sussex County’s Hotel Tax incorporates the State Public Accommodations Tax’s definitions and exemptions. For information about the State of Delaware’s Public Accommodations Tax, click the following link which provides background on the State tax’s key provisions:

State of Delaware Public Accommodations Tax Information


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