Ocean View, DE Weather
Gross Rental Receipts
(Chapter 93, § 93-15) A Gross Receipts Tax of 5% is assessed on all rental income for occupancy of any private and public lodging facilities and housing accommodations, including rooms, rooming homes, boardinghouses, bed-and-breakfast inns, cottages, cabins, houses, apartments (whether in condominiums or not), stores, garages, warehouses, or any commercial buildings or structures which rent or lease space or other facilities. The payment of the tax shall be the responsibility of the person who is the owner of the property being rented. However, that such person may designate an agent or real estate broker, to collect and pay the tax to the Town.
Please submit payment twice yearly to the Town with the Gross Rental Receipt Tax Form
January 1 through June 30 is due and payable on or before August 15 each year
July 1 through December 31 is due and payable on or before February 15 each year