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Lewes permits STR across most residential zones, with a distinct Historic District overlay (the colonial-era downtown core around Second Street + the Cape Henlopen historic homes) carrying additional Historic Preservation Commission review for exterior modifications. The 2021 ordinance added a rental license + inspection + life-safety standards but did not impose zoning-class restrictions or caps. Lewes Beach and the canal-front R-1 neighborhoods are permitted STR markets.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Lewes Code Enforcement + Building Inspection administer the rental license program. Annual renewal. Application requires designated 24/7 local responsible-party contact, proof of property insurance, life-safety self-certification, parking plan, and (for Historic District parcels) HPC clearance for any exterior changes. Delaware Public Accommodations Tax (8%) and Lewes municipal lodging tax (3%) are filed monthly. Operating without a license: stop-rental order + per-day fines + back-tax. The Sussex County separate STR registry (under Delaware HB 12) layers on top for properties just outside the Lewes city limits.
Combined short-term lodging tax in Lewes is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
Delaware Public Accommodations Tax 8% + Lewes municipal lodging tax 3% — combined ~11.0% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Lewes against nearby markets.