Fees, Permits & Licenses
PROPERTY TAXES
The property tax rate is 49 cents per $100.00 of assessed value, which is fifty percent (50%) of the market value. Taxes are billed annually on April l. Tax bills are due upon receipt and become delinquent after June 30. A penalty of 1.5 percent (1.5%) is charged monthly on deliquent balances. Any property improvements done throughout the year may be billed on a Quarterly Supplemental Tax Billing.
GROSS RECEIPTS RENTAL TAX
Five percent (5%) tax of the rent for occupancy of all private and public lodging facility and housing accommodations, other than those subject to the State of Delaware Lodging Tax. The tax on rent is for the period January 1 through December 31 of each year. Taxes are payable on or before February 1 of each year.
BUILDING PERMITS
Any New Construction, Renovation, Addition or Demolition of property (buildings) within the City of Lewes require a building permit from the City. Select the appropriate form below:
- Building Permit Application (New Construction)
- Building Permit Application (Renovation/Addition/Demolition)
Application may be made in the Building Official's Office located at City Hall, E. Third Street. Applications are reviewed prior to issuance to ensure compliance with the City's Code. Telephone number is 302-645-7777.
MERCANTILE LICENSES
Any person, firm or corporation engaged for profit within the City limits requires a Business License and shall pay an annual fee to the City. Application may be made at the City Manager's Office, City Hall, E Third Street or by calling 302-645-7777 x114.
LEWES PUBLIC LIBRARY (COMMUNITY MEETING ROOM) RESERVATIONS
Use of the Community Meeting Room at the Lewes Public Library requires the approval of a Library Reservation Form by the City. Fees (non-refundable) for use of the room are $35.00 (4 hours or less) and $70.00 (more than 4 hours). Reservation requests may be made at the City Manager's Office, Attn: Alice Erickson, City Hall, E. Third Street or by calling 302-645-7777 x108.
LEWES PARKS RESERVATIONS
Use of any of the City parks for authorized events requires the approval (dependent upon availability) of a Event Request Formby the City. The fee (non-refundable) for use of any of the City's parks is $50.00. Reservation requests may be made at the City Manager's Office, Attn: Elaine Pease, City Hall, E. Third Street or by calling 302-645-7777 x100.
BEACH PARTY PERMIT
Use of the City's beaches for authorized events requires the approval of a Bonfire Permit Formby the City. The fee (non-refundable) for use of the City's beach is $25.00. Permit Applications may be made at the City Manager's Office, Attn: Elaine Pease, City Hall, E. Third Street or by calling 302-645-7777 x100.
WEDDING CEREMONY REQUEST
Use of any of the City's parks or beaches for the purpose of conducting a wedding ceremony requires the approval of a Wedding Ceremony Request by the City. The fee (non-refundable) for use of the City's beaches or parks for this purpose is $100.00. A wedding ceremony request may be made at the City Manager's Office, Attn: Elaine Pease, City Hall, E. Third Street or by calling 302-645-7777 x100.