Last verified:
Rehoboth Beach permits STR broadly — the city's tourist-economy posture aligns with a permissive STR framework. STR is allowed in all residential zoning districts (R-1, R-2, R-3) plus all commercial / resort overlays. The 2019 ordinance added a rental license + life-safety inspection + designated local contact but did not impose zoning-class restrictions or caps. The newer 2025 Delaware HB 12 state registry adds a parallel state-level registration without overriding city rules.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Rehoboth Beach Building & Licensing administers the program. Annual rental license + biennial inspection required. Application requires designated 24/7 local responsible-party contact (out-of-state owners can use a property manager), proof of property insurance, life-safety self-certification (smoke + CO + fire extinguisher + posted occupancy + parking plan). The Delaware Public Accommodations Tax (8%) is filed monthly with the Delaware Division of Revenue; the Rehoboth municipal lodging tax (3%) is filed with the city. Operating without a license: stop-rental order + fines + back-tax. The Delaware HB 12 (2025) state registry adds an additional registration layer phased through 2026.
Combined short-term lodging tax in Rehoboth Beach is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
Delaware Public Accommodations Tax 8% + Rehoboth Beach municipal lodging tax 3% — combined ~11.0% on transient lodging (Delaware has no state sales tax)
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Rehoboth Beach against nearby markets.