Rehoboth Beach

Short-term rentals in the City of Rehoboth Beach are strictly regulated and require both a state and local rental license. The city imposes a 7% accommodations tax that must be remitted quarterly by the host, as platforms do not collect this tax automatically.

To host an Airbnb in Rehoboth Beach, you must first get a Delaware State Business License and then apply for a City Rental License (which costs $275 annually). You are required to pass a safety inspection and follow strict occupancy limits (2 people per bedroom plus 2). Most importantly, you must manually collect and pay a 7% city tax every quarter, as Airbnb will not do this for you in this jurisdiction.