[Adopted 6-30-1980 by Ord. No. 680-5]
A.
The City Manager is hereby authorized annually and
not later than July 1 of each year to direct a notice and questionnaire
to each property owner and leaseholder, as defined in the Charter,
such notice to advise each property owner and leaseholder of the tax
imposed for the rental of rooms, apartments, cabins and houses and
of the tax for each such type of rental, together with a penalty for
nonpayment of such tax. The questionnaire so included shall set forth
the following:
|
(1)
|
I do not intend to rent any property.
|
[ ]
|
|
(2)
|
I rent rooms, apartments, cabins, houses.
|
[ ]
|
|
PLEASE CHECK THE APPLICABLE BLOCK.
| ||
|
(3)
|
If you checked the second block, state the following:
| |
|
The number of rooms rented
| ||
|
The number of apartments rented
| ||
|
The number of cabins rented
| ||
|
The number of houses rented
| ||
|
Signed:
| ||
|
PLEASE CHECK THE APPLICABLE BLOCK.
| ||
|
PENALTY FOR NONPAYMENT OF TAX IS $250 PER DAY.
| ||
B.
The questionnaire shall be on a stamped, self-addressed
card and shall be returnable within 30 days of mailing to the City
of Rehoboth Beach. Any property owner or leaseholder who does not
complete and return the card shall be presumed to have answered the
question posed in the questionnaire in the negative.
[Added 10-14-1994 by Ord. No. 1094-1; amended 11-10-1994 by Ord. No. 1194-1; 7-14-1995 by Ord. No. 795-1]
A.
There is hereby imposed and assessed a gross receipts
tax at the rate of 7% 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 and apartments (whether in condominiums or not), other than
those that are subject to the State of Delaware's lodging tax under
Title 30, Chapter 61. 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 City. Where said designated agent is a real estate
broker or agent, the latter shall collect and pay the tax to the City,
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 City.
[1]
Editor's Note: This ordinance provided that it shall take
effect on 4-1-2024 and that any leases executed prior to 4-1-2024
shall be exempt from the increase.
B.
OCCUPANCY
PERSON
RENT
For the purposes of this section, the following terms
shall have the meanings indicated:
The use or possession or the right to use or possession of any property referred to in Subsection A hereof.
The consideration received for occupancy valued in money,
whether received in money or otherwise, including all receipts, cash
credits and property or services of any kind of nature.
C.
Every person 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 City Manager and to pay the City Manager, for use of the City, the amount of tax due the City, as follows: The tax on rent received in any year for occupancy which occurs during the period from January 1 through December 31 of that year shall be due and payable on or before the following February 15.
D.
The rental tax report form referred to in Subsection C above shall be furnished by the City Manager to the owner of the rental property, or designated agent thereof, at the time of issuance of the license required by § 120-3 of this Code. It is the responsibility of the owner of the rental property to obtain a rental tax report form from the City Manager.
E.
The contents of the rental tax report form shall be
kept confidential by the City as permitted by applicable state and
federal law.
F.
Any person obligated to pay the tax imposed and assessed by this section who fails or refuses to file the required rental tax report form 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 City, interest thereon at the rate of 1 1/2% 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.
G.
For purposes of initial implementation of the rental tax program of this section, the City Manager is authorized and directed, as soon as feasible following the adoption of this section, to send each property owner the questionnaire and reply form provided for in § 245-16 of this article; provided, however, that it shall be required that the reply form be returned within 30 days of its mailing. Such questionnaire shall be accompanied by a covering letter fully explaining the requirements of the provisions of this section, and copies of the questionnaire and the covering letter shall be sent to all rental agencies licensed to do business in the City. The City Manager is further authorized and directed to take any steps deemed necessary to ensure full compliance with the provisions of this section and to ensure that such provisions will be carried out in a fair and consistent manner. These steps shall include appropriate efforts to gain the fullest possible cooperation on the part of all rental agencies licensed to do business in the City.
H.
The provisions of this section shall become effective
on April 1, 1995. Any leases executed prior to April 1, 1995, shall
be exempt from the tax imposed under this section for occupancy in
the year of 1995. However, any leases executed prior to April 1, 1995,
which have terms of occupancy extending beyond December 31, 1995,
shall be subject to the tax which is imposed herein for occupancy
period(s) extending after December 31, 1995.
