ACCOMMODATIONS TAX PAYMENT

If you maintain a residential rental property in Dewey Beach, you are responsible for payment of the accommodations tax. Property owners with year-round leaseholders are exempt from this tax if a copy of the lease is provided to Town Hall.

§ 167-15 RATE

A. The accommodations tax rate shall be as set from time to time by the Commissioners of Dewey Beach, but shall not exceed 3% unless approved by referendum and authorized by the Delaware General Assembly.
B. An accommodations tax of 3% is hereby established on the gross proceeds derived from the rental or charges for accommodations.

§ 167-16 PAYMENT OF TAX

A. Payment of the accommodations tax shall be the responsibility of the provider of the accommodations. The Town shall promulgate a form or return that shall be used by the provider of the accommodations to calculate the amount of accommodations tax due.
B. Accommodations taxes due on accommodations provided between October 1 and March 31 of the year shall be remitted to the Town by April 15, or on the next business day if the 15th is not on a business day. Accommodations taxes due on accommodations provided between April 1 and September 30 of the year shall be remitted to the Town by October 15, or on the next business day if the 15th is not on a business day.

§ 167-17 INSPECTIONS, AUDITS AND ADMINISTRATION

The Building Inspector or other authorized agent of the Town shall have the authority to conduct inspections, and to examine, and audit the books and records of any provider of accommodations subject to the accommodations tax. Any provider of accommodations shall make available the necessary books and records during normal business hours upon 72 hours' written notice. Records of inspections shall not be deemed public documents.

§ 167-18 VIOLATIONS AND PENALTIES

A. Any violation of this article is declared to be a civil offense pursuant to Chapter 80 of the Municipal Code of the Town of Dewey Beach.
B. Failure to provide a completed copy of the Accommodations Tax Payment form shall be subject to a $200 penalty. Late or unpaid taxes shall be subject to an assessment of 1.5% per month, charged on the original amount of the accommodations tax due. Subject to the Town providing notice by certified mail to the provider of the accommodations, and a sixty-day period from such notification to pay unpaid taxes, any accommodations taxes unpaid after 90 days from the date the taxes are due shall constitute a first lien against all real estate of the taxpayer situated within the Town limits. The Town may collect the tax due by an action of debt in any court of competent jurisdiction, or such other procedure permitted by law.

§ 167-19 APPEALS

Any provider of accommodations may appeal the finding of a violation to the Commissioners by filing a written appeal to the Town within 10 days of notice of the violation. All appeals shall be considered by the Commissioners at the time, place, and manner as set by the Commissioners.

Accommodations Tax Rate: 3% of the total gross proceeds derived from the rental.

Tax Due Dates:

• Accommodation Tax due on accommodations provided between October 1 and March 31 of the year shall be remitted to the town by April 15, or on the next business day if the 15th is not on a business day.

• Accommodation Tax due on accommodations provided between April 1 and September 30 of the year shall be remitted to the town by October 15, or on the next business day if the 15th is not on a business day.

You may utilize the form below to pay by credit card. If you prefer to mail a check, please remit payment along with this [ Accommodations Tax Form ] to 105 Rodney Avenue, Dewey Beach, DE 19971.