Short-Term Rental Regulations
in Long Neck, DE

Short-term rentals in unincorporated Sussex County are subject to a 3% local lodging tax (effective Jan 1, 2025) and a 4.5% state lodging tax. Operators must participate in the Sussex County Rental Program (SCRP), which requires a pre-application meeting with Planning & Zoning and Community Development, and certification that the project meets program requirements prior to final site plan approval.

Yes, a permit is required to operate a short-term rental in Long Neck. 1. Attend a mandatory Pre-Application Meeting with the Planning and Zoning and Community Development departments. 2. Submit a completed SCRP application with two copies of the site plan, deed/legal description, and the required application fee. 3. Obtain a certification letter from the Community Development Department confirming the project meets program requirements prior to final site plan approval.

1. Attend a mandatory Pre-Application Meeting with the Planning and Zoning and Community Development departments. 2. Submit a completed SCRP application with two copies of the site plan, deed/legal description, and the required application fee. 3. Obtain a certification letter from the Community Development Department confirming the project meets program requirements prior to final site plan approval.