TAX AND LICENSE
PERSONAL INCOME TAX
Delaware imposes a graduated income tax with a rate that varies with income level. Tax forms are due each year by April 15. The amount of tax varies depending upon the taxpayer's filing status, deductions, and exemptions. Delaware allows credit for income taxes paid to other states, subject to certain limitations. For more information or answers to specific questions, contact:
Delaware Division of Revenue
Office of Personal Income Tax
302-577-8460
Personal Tax Assistance
302-577-8200
www.state.de.us/revenue
SALES AND USE TAX
Delaware does not impose a state or local sales tax. However, it does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services.
PROPERTY TAX
Delaware does not impose a state real property tax, although local taxing jurisdictions can include the county, the school district and vocational school district, and the municipality. For information on specific property, contact:
Kent County
302-744-2341
http://kentcounty.com/gov
New Castle County
302-395-5400
www.co.new-castle.de.us
Sussex County
302-855-7760
www.sussexcounty.net
HUNTING & FISHING LICENSES
Licenses are required for fishing and hunting in Pennsylvania, New Jersey, and Delaware. These licenses are available from county offices as well as many retail stores including sporting goods shops. Fees depend upon the type of license, the age of the applicant, and the applicant's residency status. Hunter's education is required for individuals who have not previously qualified for a permit. Fishing licenses are available at the same offices and outlets as the hunting permits. For a schedule of hunting/trapping courses or other information about hunting and fishing in the Delaware Valley, contact the appropriate state office:
Delaware Department of Natural Resources
Division of Fish & Wildlife
302-739-9910
Licensing Information
302-739-9918
Hunter Education
302-323-5336
www.dnrec.state.de.us/fw
Delaware Boat Registration
302-739-9916
www.dnrec.state.de.us/fw
PET LICENSING
Delaware state law requires that all dogs six months or older must have rabies shots and be licensed on or before March 1st each year. Fees vary depending upon the duration of the license and whether or not the animal is neutered. Licenses are available at the county offices, pet protective associations, hardware stores, pet shops, and many veterinarian offices. No license is required for cats, although rabies vaccinations are mandatory for all cats six months or older.
VOTER REGISTRATION
Any person who is a United States citizen and 18 years of age or older on or before the day of the next general election may vote if he or she is registered to vote in Delaware. Proof of residency is required for registration, which must be completed within 21 days prior to a primary election. Many options are available for registration, including visiting one of the Department of Elections offices or stopping by a mobile registration site. The Elections Offices can mail out a registration form to you, and newcomers can complete a form at the Motor Vehicle Office. Registration is permanent unless you have a name or address change.
League of Women Voters
This non-profit, non-partisan political organization not only registers voters, it offers information to the public regarding current candidates and conducts forums and debates between candidates. Leagues on the county level do not necessarily have a designated office and often operate from the private residence of the president. The state headquarters can refer you to the appropriate league officer for your locality:
Delaware League of Women Voters
302-571-8948
http://de.lwv.org