Gross receipts tax delaware code#

Late or unpaid taxes shall be subject to an assessment of 1.5% per month, charged on the original amount of the accommodations tax due. Failure to provide a completed copy of the Accommodations Tax Payment form shall be subject to a $200 penalty.

Gross receipts tax delaware code#

Any violation of this article is declared to be a civil offense pursuant to Chapter 80 of the Municipal Code of the Town of Dewey Beach.ī. Records of inspections shall not be deemed public documents.Ī. Any provider of accommodations shall make available the necessary books and records during normal business hours upon 72 hours' written notice. The Building Inspector or other authorized agent of the Town shall have the authority to conduct inspections, and to examine, and audit the books and records of any provider of accommodations subject to the accommodations tax. § 167-17 Inspections, audits, and administration. Accommodations taxes due on accommodations provided between April 1 and September 30 of the year shall be remitted to the Town by October 15, or on the next business day if the 15th is not on a business day. Accommodations taxes due on accommodations provided between October 1 and March 31 of the year shall be remitted to the Town by April 15, or on the next business day if the 15th is not on a business day. The Town shall promulgate a form or return that shall be used by the provider of the accommodations to calculate the amount of accommodations tax due.ī. Payment of the accommodations tax shall be the responsibility of the provider of the accommodations. An accommodations tax of 3% is hereby established on the gross proceeds derived from the rental or charges for accommodations.Ī. The accommodations tax rate shall be as set from time to time by the Commissioners of Dewey Beach, but shall not exceed 3% unless approved by referendum and authorized by the Delaware General Assembly.ī. Property owners with year-round leaseholders are exempt from this tax if a copy of the lease is provided to Town Hall.Ī. If you maintain a residential rental property in Dewey Beach, you are responsible for payment of the accommodations tax.