Hotel Lodging Tax Payment

Per Section 167-20 Lodging Tax, of the code of the Town of Dewey Beach:

(A) There is hereby imposed and assessed a lodging tax at the rate of 3.0% (increased from 2.5% to 3.0% by Ordinance 824, 10/20/2023) of the rent for the occupancy of any room in a hotel, motel, or tourist home located within the boundaries of the City, and as defined in 30 Del. C. § 6101. The payment of the tax shall be the responsibility of person who is the owner of the property being rented; provided, however, that such person may designate an agent to collect and pay the tax to the Town.

(C) The lodging tax on rent received in any month shall be due and payable on or before the 15th day of the following month in which rent is received.

You may utilize the form below to pay by credit card. If you prefer to mail a check, please click here for a printable Hotel Lodging Tax Payment Form and mail with payment to 105 Rodney Avenue, Dewey Beach, DE 19971.

Please note, late payments will be subject to a penalty of 1.5% per month.