Rehoboth Beach Short-Term Rental Regulations

Last verified: 2026-07-02
TL;DR
Rehoboth Beach requires Residential Rental License ($150) with no primary-residence requirement. Combined tax rate is 11.5%. No annual day limit.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Residential Rental License ($150)
Primary Residence Not required
Annual Day Limit No limit
Tax Rate 11.5%
Max Penalty $250/day
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Residential Rental License

FeeAmount
Initial cost$150
Renewal$150 / 1 year

This permit type does not require primary residence. Zoning restriction: Property must be appropriately zoned to obtain a rental license; typically limited to single- and multi-family residential units (see City Zoning Code, Chapter 270).

Application Process

Apply online/in-person/by email to the City Building & Licensing Department: gather proof of ownership, valid ID, and current property tax payment status, then complete the Residential Rental License Application with property, owner, and rental details. Schedule a required property inspection by calling 302-227-6181 ext. 222. Pay the application fee by check, credit card, or in person at City Hall. Submit the application by email or in person on the 2nd floor of City Hall. Attend the inspection; the license is issued once the inspection report is satisfactory. Renew annually.

Tax Obligations

TaxRateAuthority
Delaware Short-Term Rental Lodging Tax 4.5% Delaware Division of Revenue
City of Rehoboth Beach Rental Tax 7% City of Rehoboth Beach

Combined rate: 11.5% of gross rental income.

Collection: Third-party accommodations intermediaries (booking platforms) collect and remit the tax on behalf of hosts; owners who rent directly without a platform intermediary must collect and remit the tax themselves and obtain a Delaware accommodations intermediary business license

Filing: Monthly; filed and paid via the Delaware Division of Revenue's online taxpayer portal (tax.delaware.gov) no later than the 15th day of the month following the month of collection

Rental Limits

Rehoboth Beach does not impose an annual cap on the number of nights you can rent. Individual-stay rule: 31 consecutive nights (definition threshold for the state short-term rental tax; longer stays are not taxed as short-term rentals).

Occupancy & Density Limits

Maximum overnight occupancy is two persons per bedroom plus two additional persons; children age six or under are not counted toward the total

Zoning & Restrictions

Property must be appropriately zoned to obtain a rental license; typically limited to single- and multi-family residential units (see City Zoning Code, Chapter 270)

Insurance & Safety

Insurance

Rehoboth Beach does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage. The City's Residential Rentals ordinance (Chapter 210) does not mandate liability insurance or specify any coverage amount for residential/short-term rental properties.

Safety & Operating Requirements

Penalties for Non-Compliance

The $250/day penalty applies to nonpayment of the City rental/lodging tax under Municipal Code Ch. 245, Art. II "Rental Property," Section 245-16. The base civil assessment amount for general Chapter 210 residential-rental-license violations is set separately by the City Schedule of Fees and Penalties, on file at City Hall and not published in the online code.

Platform Requirements

Third-party rental listing platforms (e.g., Airbnb, Vrbo, Booking.com, Expedia, Tripadvisor) that book short-term rentals are solely responsible for collecting and remitting the state short-term rental lodging tax, and must hold a Delaware accommodations intermediary business license

Compliance Checklist

Follow these steps to legally operate a short-term rental in Rehoboth Beach:

  1. Meet safety requirements. Ground fault circuit interrupters (GFCI) required in all bathrooms and kitchen receptacles servicing countertop surfaces within 30 inches of any sink or wet area. Smoke detectors must be installed and properly maintained per code. Emergency escape openings maintained in accordance with the building code in effect at time of construction. Windows, doors, and associated hardware must operate as designed and meet code requirements for egress. Address markings must meet requirements for visibility and size. Annual safety certification form completed by owner/representative, or a City inspection in lieu of self-certification. Owner must use reasonable business practices to ensure compliance with all applicable fire, building, health and safety codes.
  2. Apply for Residential Rental License. Submit application + $150 fee.
  3. Register for tax accounts. Set up lodging tax accounts with Delaware Division of Revenue.
  4. Collect and remit taxes. 11.5% on all bookings.
  5. Renew annually. $150 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Rehoboth Beach?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Rehoboth Beach requires a Residential Rental License.
How much does a short-term rental permit cost in Rehoboth Beach?
A Residential Rental License in Rehoboth Beach costs $150 per year.
Does Rehoboth Beach require a short-term rental to be your primary residence?
No. Rehoboth Beach allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Rehoboth Beach?
Rehoboth Beach does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Rehoboth Beach?
Short-term rental stays in Rehoboth Beach are subject to a combined 11.5% in lodging taxes. This combines 4.5% Delaware Short-Term Rental Lodging Tax + 7% City of Rehoboth Beach Rental Tax. The host is responsible for collecting and remitting them.
What happens if you run a short-term rental without a permit in Rehoboth Beach?
Operating without a permit can cost up to $250/day.

Official Sources

  1. Residential Rental License - City of Rehoboth Beach, DE
  2. Chapter 210: Residential Rentals - City of Rehoboth Beach, DE
  3. Short-Term Rental FAQs - Division of Revenue - State of Delaware
  4. Lodging & Rental Taxes - City of Rehoboth Beach, DE
  5. Article II: Rental Property - City of Rehoboth Beach, DE