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City of Rehoboth Beach, DE Taxation
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City of Rehoboth Beach, DE
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2024-03-15
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The Code
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Part II: General Legislation
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Chapter 245 Taxation
The Charter
Ch C
Charter
The Code
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 10
Checks, Returned
Ch 15
Commissioners
Ch 22
Emergency Planning and Operations
Ch 27
Ethical Standards
Ch 41
Pensions
Ch 46
Personnel
Ch 51
Planning Commission
Ch 55
Public Records
Ch 64
Unclaimed Property, Sale of
Part II: General Legislation
Ch 74
Advertising
Ch 79
Aircraft
Ch 83
Alcoholic Beverages
Ch 88
Animals
Ch 92
Automobiles, Vehicles and Traffic
Ch 95
Beaches
Ch 98
Boardwalk
Ch 102
Building Construction
Ch 105
Buildings, Demolition of
Ch 109
Buildings, Moving of
Ch 112
Buildings, Numbering of
Ch 116
Burning, Open-Air
Ch 120
Businesses
Ch 123
Camping and Trailers
Ch 126
Civil Offenses
Ch 129
Condominiums
Ch 134
Dance Halls or Dance Clubs
Ch 138
(Reserved)
Ch 143
Entertainment
Ch 148
Farmers Market
Ch 152
(Reserved)
Ch 155
Fishing and Boating
Ch 159
Flood Damage Reduction
Ch 162
Food and Food Establishments
Ch 171
Housing Standards
Ch 183
Massage Businesses
Ch 189
Noise
Ch 194
Parking
Ch 195
Parks and Recreation
Ch 198
Peace and Good Order
Ch 202
(Reserved)
Ch 206
Pools
Ch 208
Property Maintenance
Ch 210
Residential Rentals
Ch 215
Restaurants
Ch 220
Sewers and Water
Ch 224
Smoking, Outdoor
Ch 227
Solid Waste
Ch 230
Special Events and Expressive Activity
Ch 232
Streets and Sidewalks
Ch 236
Subdivision of Land and Site Plan Review
Ch 241
Tattoo and Body Piercing Establishments
Ch 245
Taxation
Ch 245 Art I
Property Transfer Tax
§ 245-1
Definitions.
§ 245-2
Certain deeds and leases exempted.
§ 245-3
Tax levied; amount; apportioning of tax; exempt property.
§ 245-4
Credit for property transferred to real estate brokers.
§ 245-5
Judicial sales; payment of tax.
§ 245-6
Affixing of documentary stamps; canceling stamp.
§ 245-7
Preparation and availability of stamps.
§ 245-8
Appointment of sales agents; commission.
§ 245-9
Payment of tax prerequisite to recording deed or lease.
§ 245-10
Statement of value required when recording.
§ 245-11
Prohibited acts.
§ 245-12
Determination of additional tax by City Manager; notice; redetermination; appeals.
§ 245-13
Refunds.
§ 245-14
Transfer of intangible interests.
§ 245-15
Construction contracts.
Ch 245 Art II
Rental Property
§ 245-16
Notice of taxes; questionnaire.
§ 245-17
Gross receipts tax on rentals.
Ch 245 Art III
Lodging Tax
§ 245-18
Lodging tax imposed.
Ch 250
Transportation, Public
Ch 253
Trees
Ch 258
Vehicles and Traffic
Ch 270
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 245
Taxation
[HISTORY: Adopted by the Commissioners of the City of Rehoboth Beach as indicated in article histories. Amendments noted where applicable.]
Article I
Property Transfer Tax
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§ 245-1
Definitions.
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§ 245-2
Certain deeds and leases exempted.
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§ 245-3
Tax levied; amount; apportioning of tax; exempt property.
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§ 245-4
Credit for property transferred to real estate brokers.
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§ 245-5
Judicial sales; payment of tax.
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§ 245-6
Affixing of documentary stamps; canceling stamp.
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§ 245-7
Preparation and availability of stamps.
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§ 245-8
Appointment of sales agents; commission.
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§ 245-9
Payment of tax prerequisite to recording deed or lease.
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§ 245-10
Statement of value required when recording.
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§ 245-11
Prohibited acts.
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§ 245-12
Determination of additional tax by City Manager; notice; redetermination; appeals.
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§ 245-13
Refunds.
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§ 245-14
Transfer of intangible interests.
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§ 245-15
Construction contracts.
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Article II
Rental Property
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§ 245-16
Notice of taxes; questionnaire.
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§ 245-17
Gross receipts tax on rentals.
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Article III
Lodging Tax
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§ 245-18
Lodging tax imposed.
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