[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:
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.
LONG-TERM RENTAL
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.
PERSON
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.
SHORT-TERM RENTAL
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 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.