Gross Rental Receipt Tax Form

TOWN OF OCEAN VIEW, DELAWARE
GROSS RENTAL RECEIPTS TAX FORM FOR RENTAL INCOME
Pursuant to Chapter 93, § 93-15-A - A Gross Receipts Tax of 5% is assessed on all rental income. There is hereby imposed and assessed a gross
receipts tax at the rate of 5% of the rent for occupancy of any private and public lodging facilities and housing accommodations, including rooms, rooming
homes, boardinghouses, bed-and-breakfast inns, cottages, cabins, houses, apartments (whether in condominiums or not), stores, garages, warehouses, or any
commercial buildings or structures which rent or lease space or other facilities. The payment of the tax shall be the responsibility of the person who is the
owner of the property being rented; provided, however, that such person may designate an agent to collect and pay the tax to the Town. Where said
designated agent is a real estate broker or agent, the latter shall collect and pay the tax to the Town, unless authorized in writing by the owner of the property
to collect the tax and remit said tax to the owner for the owner's payment to the Town. (effective January 1, 2011). [Amended by Ord. 265 on 05-10-10]
§ 93-15-C Every property owner offering property for rent or receiving any rent on which the tax is imposed under Subsection A shall be obligated
to file, or have filed by a designated agent, a rental tax report form with the Town Manager and to pay the Town the amount of tax due the Town, as follows:
January 1 through June 30 of that year shall be due and payable on or before August 15 of that year; the tax on rent received from July 1 through December
31 of that year shall be due and payable on or before February 15 of the following year. (effective January 1, 2011). [Amended by Ord. 265 on 05-10-10]
§ 93-15-E Any person obligated to pay the tax imposed and assessed by this section who fails or refuses to file the required rental tax report and to remit
the tax required to be paid within the time and in the amount specified in Subsection A hereof, unless it is shown that such failure is due to reasonable cause,
shall be charged, in addition to the amount of tax owed the Town, interest thereon at the rate of 1 ½ % per month until such debt is fully paid. If such debt
remains unpaid by the time of expiration of the license to rent the property concerning which the rental tax has not been paid, a renewal rental license shall
not be issued with regard to such property.
PLEASE PRINT
Location of rental property: ________
____________________________________
#
_________
Name of street where rental property is located
Unit #
Name of Property Owner: ____________________________________________________________________
Name of Person and/or Agency Submitting Payment: _______________________________________________
1. Gross Rental Receipts received from January 1ST thru June 30TH during the calendar year: $ ________________
Due August 15th
2. Gross Rental Receipts received from July 1ST thru December 31ST during the calendar year: $ ________________
Due February 15th
5% TAX DUE ON GROSS RENTAL RECEIPTS (Amount on Line 1 and/or 2 x .05):
$ _______________
Amount Due
I/WE THE UNDERSIGNED SWEAR OR AFFIRM UNDER PENALTY OF PERJURY THAT ALL THE FOREGOING
INFORMATION IS TRUE AND ACCURATE.
________________________________________________________
______ / ______ / ______
Signature(s)
Date
Checks or Money Orders to be made payable to:
THE TOWN OF OCEAN VIEW
FORM MUST BE COMPLETED, SIGNED AND NOTARIZED BEFORE RETURNING IT WITH AMOUNT DUE TO:
Town of Ocean View • 201 Central Ave. – 2nd Floor • Licensing • Ocean View, DE 19970
Payments can be made at 201 Central Ave. – 2nd Floor where a no fee notary service is available.
Phone #: 302-539-1208
• Email: [email protected]
____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
*** NOTARY
USE ONLY ***
*** TOWN
USE ONLY ***
Sworn and Subscribed before me on
Date:___________________
Remittance Enclosed: $ _________________
this ____ day of ____________, 20 ____.
Method of Payment: _____________________
Recv’d by: ____________
Approved by: _______________________________ Date: _______________
(approved by Town Manager or designee)
________________________________
Notary Public
Customer ID: __________________
Invoice#: ___________________
PIDN: ______ . ______ RENTAL LICENSE # _________________
Payment submitted by: Property Owner ___
Realtor /Property Management Representative: ___
CYE ____________
CFMcM 110113