Levies 5% gross receipts tax on rent for lodging facilities, bed-and-breakfasts, tourist homes, cottages, cabins, houses and apartments.
Other documents — Lewes, Delaware
Other municipal documents on file.
The City of Lewes, Delaware has 2 adopted ordinances on file: Chapter 172: Taxation – Article II Gross Receipts Rental Tax; Chapter 177: Trees, verified 2026-06-05.
Establishes Parks and Recreation Commission as Tree Authority. Standards for planting, pruning, removing street/park trees. Prohibits tree topping. Penalties for unauthorized damage.
Complete codified municipal code hosted on eCode360. Includes chapters on noise, animals, zoning, taxation, trees, plumbing, and vehicles.