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Town of Fenwick Island, DE
Sussex County
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[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]
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 the rental of single-family dwelling units, and nonconforming dwellings that were in existence prior to the enactment of applicable zoning and building ordinances, 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 for the rental, effective November 1, 2018, of any real property, or portion thereof, other than described in Subsections A and B above, a 4% tax shall become due and payable to the Town of Fenwick Island, Delaware, as set forth in this article.
For the purpose of this article, the following words and phrases have the following respective meanings unless the context clearly indicates a different meaning:
GROSS RENTAL RECEIPTS
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.
PERSON
An individual, copartnership, corporation, company, association, firm or any group of individuals acting as a unit and includes any trustee, receiver, assignee or personal representative thereof.
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.
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.
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.
[1]
Editor's Note: See Ch. 100, Licensing.
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.