Form Cra - Combined Registration Application For State Of Delaware Business License And/or Withholding Agent Page 7
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14DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES
Tax Rate
Tax Rate
Business
Annual Additional
Returns
Category
Effective
Effective
Exclusion
Group Code
Fee
Locations
Due
1/1/10
1/1/12
Private Detective
75
25
0.004147
0.004023
Monthly
100,000
183
(State Police Approval Required)
Professional Services
75
25
0.004147
0.004023
Monthly
100,000
007
–
Public Utilities
Monthly
0.500/0.235 0.425/0.200
701
–
–
–
Cable Television and Satellite
0.02125
0.02125
Monthly y
–
–
707
–
Telecommunications
Monthly
709
–
–
0.500/0.235 0.425/0.200
–
[5]Electric Utility
–
–
0.0500
0.0500
Monthly
708
Gas Utility
–
–
0.0500
0.0500
Monthly
–
704
[6] Telephone & Telegraph Wire Tax
–
Annually
702 Contact the Division of Revenue at 302-577-8778.
75
25
0.004147
0.004023
Monthly
100,000
Real Estate Broker
581
393
75
25
0.006739
0.006537
Monthly
100,000
Restaurant Retailer
[8] Retailer -General
396
90
40
0.007776
0.007543
Monthly
100,000
90
40
0.007776
0.007543
Monthly
100,000
400
[8] Transient
(Registration & Bonding Required)
403
40
–
0.007776
0.007543
After 10th day 3,000
*[8] Transient 10 days or less
–
–
$0.04/bottle sold
Monthly
–
[9] Retail - Bottle Sales (Effective12/01/10)
407
–
–
–
–
$2.00/tire sold $2.00/tire sold Monthly
[10] Retail - Tire Sales
(Effective01/01/07)
406
75
–
–
–
–
–
186
Sales Representative
75
25
0.004147
0.004023
Monthly
100,000
Security Guard Co.
183
(State Police Approval Required)
115
25
0.004147
0.004023
Monthly
100,000
100
Security Systems
(State Police Approval Required)
375
–
–
–
–
–
Showperson
189
50
1st year
0.001
0.001
Annually
Steam, Gas & Electric
703
45
30
–
–
–
–
Taxicab or Bus Operator --1st Veh / Each
173
[2] Tourist Home--Per Room (Min. 5 Rooms)
15
–
0.08
0.08
Monthly
–
192
10
–
–
–
–
–
193
Trailer Park --Each Space
405
90
90
0.007776
0.007543
Monthly
100,000
[8]
Transient Nursery Retailer
056
–
–
–
–
75
25
Transportation Agent
225
25
–
–
–
–
097
Travel Agency
Machine Decals
75
–
–
–
–
–
131
Amusement Machine
5
–
–
–
–
–
Vending Machine --Each Machine
399
3
–
–
–
–
–
Cigarette --Each Machine
212
(Business License Also Needed)
377
75
75
0.004147
0.004023
Monthly
100,000
Wholesalers
* Those categories marked with an asterisk (*) are not proratable and the full amount must be paid.
[1]Grocery Supermarkets –
The 2012 tax rate for the first $2 million is .0033 and .006181 on the remaining taxable gross receipts.
The 2010 tax rate for the first $2 million is .003402 and .006372 on the remaining 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 2012 composite rate includes the General Fund tax of .007543 and a Hazardous Substance tax of .009.
The 2010 composite rate includes the General Fund tax of .007776 and a Hazardous Substance tax of .009.
[4]Petroleum Wholesalers –
The 2012 composite rate includes the General Fund tax of .004023, a Hazardous Substance tax of .009 and surtax of .002514.
The 2010 composite rate includes the General Fund tax of .004147, a Hazardous Substance tax of .009 and surtax of .002592.
[5]Electric Utility – The tax rate is .0235 (Effective 8/01/09) for electric consumed by manufacturers, food processors and agribusinesses.
[6]Interstate calls are exempt.
[7]Motor Vehicle Dealer – House Bill 163, effective August, 1999, requires Motor Vehicle Dealers who self-finance any sale of a motor
vehicle to a retail buyer without charging interest to file an original surety bond in the principal sum of $25,000 with the Division of Revenue.
[8]Retail Crime Fee – This license fee includes an additional $15.00. This is an annual fee assessed in accordance with HB 458 of the
144th General Assembly.
[9]Retail Bottle Fee –
The Bottle Fee (or Beverage Container Recycling Fee) applies only to non-aluminous containers containing less than
two quarts of a carbonated beverage that are consumed off the seller’s premises. This includes: carbonated mineral water (except naturally
sparkling mineral water), soda water, non-alcoholic carbonated beverages (”soft drinks”), beer, ale, and alcoholic malt beverages. Exemptions
to the Bottle Fee include beverages sold at retail by non-profit organizations.
[10] 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.
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