[Adopted 8-30-1980 by Ord. No. 52]
[Amended 9-29-1989; 7-29-1994; 3-22-2002; 12-13-2002; 9-23-2005; 6-22-2018; 5-26-2023]
There is hereby imposed a tax on gross rental receipts as follows:
A.
In the Commercial Zone, for the rental of rooms or suites in any
motel/hotel, 3.5% tax shall become due and payable to the Town of
Fenwick Island, Delaware, as set forth in this article.
B.
In the Commercial Zone or Residential Zone for a short-term rental,
an 8% tax shall become due and payable to the Town of Fenwick Island,
Delaware, as set forth in this article.
C.
In the Commercial Zone, a 4% tax shall become due and payable to
the Town of Fenwick Island, Delaware, as set forth in this article.
[Amended 5-26-2023]
For the purpose of this article, the following words and phrases
have the following respective meanings unless the context clearly
indicates a different meaning:
The consideration received for occupancy valued in money,
whether received in money or otherwise, including all receipts, cash
and property or services of any kind or nature and also any amount
for which the occupant is liable for occupancy without any deduction
therefrom whatsoever.
The rental of a room or suite of rooms (other than in a motel/hotel),
single-family dwelling, townhouse or apartment, for consideration,
for a term of 365 days or longer.
An individual, partnership, corporation, company, association,
firm or any group of individuals acting as a unit, and includes any
trustee, receiver, assignee or personal representative thereof.
The rental of a room or suite of rooms (other than in a motel/hotel),
single-family dwelling, townhouse or apartment, for consideration,
for a term of less than 365 days.
Every person receiving any payment for rentals set forth in § 146-4 above on which the tax is levied under this article shall be obligated to pay the Town of Fenwick Island the tax provided for in this article. Said person may collect such sum from the party paying the rental when the rental payment is made; and, if the person collects such tax from the party paying the rental, such collections shall be held in trust until remitted as hereinafter required.
[Amended 5-26-2023]
A.
Short-term rentals. The tax on rental income received from May 1
to October 31 shall become due and payable on or before the following
November 30; and the tax on rental income received from November 1
to April 30 shall be due and payable on or before the following May
31. The person collecting the tax shall make out a report upon the
prescribed form, sign the report and submit the report along with
the remittance of the tax to the Town of Fenwick Island, Delaware.
B.
Motel/hotel rentals. The tax on rental income received shall become
due and payable quarterly within 30 days of the preceding quarters
ending December 31, March 31, June 30 and September 30, respectively.
The person collecting the tax shall make out a report upon the prescribed
form, sign the report and submit the report along with the remittance
of the tax to the Town of Fenwick Island, Delaware.
C.
Long-term rentals. With regard to long-term-rentals, the tax on rental
income received shall become due and payable quarterly within 30 days
of the preceding quarters ending December 31, March 31, June 30 and
September 30, respectively. The person collecting the tax shall make
out a report upon the prescribed form, sign the report and submit
the report along with the remittance of the tax to the Town of Fenwick
Island, Delaware.
A.
If any person fails or refuses to file the necessary
report form and/or to remit to the Town of Fenwick Island, Delaware,
the tax required to be collected and paid under this article, within
the time and in the amount specified in this article, there shall
be added to the tax interest at the rate of 1% per month or portion
thereof on the unpaid tax beginning with the final due date until
paid, and if the tax remains delinquent and unpaid for a period of
one month from the date it is due and payable, there shall be added
thereto by the Town of Fenwick Island, Delaware, a penalty of 25%
of the tax due. No establishment license as required by Ordinance
No. 17[1] will be issued until such taxes are paid.
B.
The Town of Fenwick Island, Delaware may proceed to
collect delinquent and unpaid taxes by suit or other legal means.
[Amended 7-26-1996 by Ord. No. 77]
The form required by § 146-7 shall be furnished by the town. Said form is available in the Town offices.
The effective date of this article is January
1, 1981.
