Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent - Division Of Revenue Page 7

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DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES

Category

Business

Annual

Additional

Current Tax Rate

Returns Due

Exclusion

Group Code

Fee

Locations

Private Detective (State Police approval required)

183

0.003983

Monthly

100,000

Professional Services

007

0.003983

Monthly

100,000

Public Utilities

701

0.425/0.02

Monthly

Cable Television and Satellite

707

0.02125

Monthly

Telecommunications

709

0.05

Monthly

[5] Electric Utility

708

0.0425/0.02

Monthly

Gas Utility

704

0.0425/0.02

Monthly

[6] Telephone & Telegraph Wire Tax

702

$.60 per/mile; $.30/next longest wire; $.20 every other wire owned.

Returns and reporting the number of miles of wire and transmitters are

due June 1, and tax payments are due by June 15th

Real Estate Broker

581

0.003983

Monthly

100,000

Restaurant Retailer

393

0.006472

Monthly

100,000

[8] Retailer - General

396

0.007468

Monthly

100,000

[8] Transient (registration and bonding required)

400

0.007468

Monthly

100.000

[8] Transient 10 days or less

403

0.007468

After 10th day

3,000

[10] Retail - Tire Sales

406

$2.00/tire sold

Monthly

Sales Representative

186

Security Guard Co. (State Police approval required)

183

0.003983

Monthly

100,000

Security Systems (State Police approval required)

100

115

0.003983

Monthly

100,000

Showperson

189

375

Steam, Gas and Electric

703

year

0.001

Annually

Taxicab or Bus Operator -- 1

vehicle / each

173

[2] Tourist Home -- per room (minimum 5 rooms)

192

0.08

Monthly

Trailer Park -- each space

193

[8] Transient Nursery Retailer

405

0.007468

Monthly

100,000

Transportation Agent

056

Travel Agency

097

225

Machine Decals

Amusement Machine

131

Vending Machine -- each machine

399

Cigarette -- each machine

212

(Business license also needed)

Wholesalers

377

0.003983

Monthly

100,000

* Those categories marked with an asterisk (*) are not proratable and the full amount must be paid.

[1] Grocery Supermarkets - the tax rate is .003267 on all taxable gross receipts.

[2] Hotels, Motels and Tourist Homes - The eight percent (8%) tax is collected from the guest and remitted to the Division of Revenue

[3] Petroleum Retailers - The composite rate includes the General Fund tax of .007468 and a Hazardous Substance tax of .009.

[4] Petroleum Wholesalers - The composite rate includes the General Fund tax of .003983, a Hazardous Substance tax of .009 and surtax of .002489.

[5] Electric Utility - The tax rate is .0235 for electric consumed by manufacturers, food processors and agribusinesses.

[6] Interstate calls are exempt.

[7] Motor Vehicle Dealer - Motor vehicle Dealers who self-finance any sale of a motor vehicle to a retail buyer without charging interest are required to file

an original surety bond in the principle sum of $25,000 with the Division of Revenue.

[8] Retail Crime Fee - This license fee includes an additional $15.00

[9] Retail Tire License and Scrap Tire Fee - Exemptions include tires sold for farm tractors and off-highway vehicles (dirt bikes, off-road ATVs), tires sold as

part of a vehicle sale, and wholesale tire sales.