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City of Rehoboth Beach, DE
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The Code
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Part II General Legislation
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Chapter 245 Taxation
Chapter 245
Taxation
[HISTORY: Adopted by the Commissioners of the City of Rehoboth Beach as indicated in article histories. Amendments noted where applicable.]
Article I
Property Transfer Tax
§ 245-1
Definitions.
§ 245-2
Certain deeds and leases exempted.
§ 245-3
Tax levied; amount; apportioning of tax; exempt property.
§ 245-4
Credit for property transferred to real estate brokers.
§ 245-5
Judicial sales; payment of tax.
§ 245-6
Affixing of documentary stamps; canceling stamp.
§ 245-7
Preparation and availability of stamps.
§ 245-8
Appointment of sales agents; commission.
§ 245-9
Payment of tax prerequisite to recording deed or lease.
§ 245-10
Statement of value required when recording.
§ 245-11
Prohibited acts.
§ 245-12
Determination of additional tax by City Manager; notice; redetermination; appeals.
§ 245-13
Refunds.
§ 245-14
Transfer of intangible interests.
§ 245-15
Construction contracts.
Article II
Rental Property
§ 245-16
Notice of taxes; questionnaire.
§ 245-17
Gross receipts tax on rentals.
Article III
Lodging Tax
§ 245-18
Lodging tax imposed.