Operating a short-term rental in Lewes requires an annual city Rental License and a State of Delaware business license. The regulations focus on occupancy limits (2 per bedroom + 2), mandatory posting of rules and emergency contacts within the unit, and collection of both a 3% city and 8% state accommodations tax. There are no primary residency requirements or caps on rental nights.
To host an Airbnb in Lewes, you must first get a State of Delaware business license, then apply for an annual $200 City Rental License. Your rental is limited to two guests per bedroom plus two extra people. Inside your rental, you must post your license, trash rules, parking info, and an emergency contact. Be prepared to collect and remit a total of 11% in accommodation taxes (3% to the city and 8% to the state).
Permit Required
Yes
Night Limit
None
Primary Residence
Not Required
Total Tax Rate
11.0%
Disclaimer
This information is for general guidance only and should not be considered legal advice. Regulations change frequently. Always verify current requirements with local government authorities before operating a short-term rental.
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Permit Fee
$200
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