Lodging Tax - Frequently Asked Questions

BACKGROUND: The Delaware General Assembly enacted House Bill (HB) 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.

 

Q: When does Sussex County’s lodging tax take effect?
A: The tax is effective for reservation or contracts paid in full on or after January 1, 2020.

Q: What is Sussex County’s lodging tax rate?
A: Sussex County’s lodging tax rate is three percent (3%).

Q: How do I make my monthly payment?
A: Sussex County lodging tax payments are collected via the State of Delaware. Please visit their website at https://tax.delaware.gov.

Q: What is the payment schedule?
A: Payments are due on the 15th day of the following month. For example, payments for the month of January 2020 are due February 15, 2020.

Q: What is the penalty for a late payment?
A: A penalty at the rate of one percent (1%) per month shall be charged on payments made after the due date.

Q: If I need additional information, who can I contact?
A: Please visit the State of Delaware's website at https://tax.delaware.gov.