FROM: DIVISION OF REVENUE STATE OF DELAWARE P.O.

BOX 8750 WILMINGTON, DE 19899-8750

State of Delaware Form CRA

COMBINED REGISTRATION APPLICATION

FOR

STATE OF DELAWARE

BUSINESS LICENSE AND/OR

WITHHOLDING AGENT

LOCATION OF OFFICES

TOLL-FREE TELEPHONE NUMBER (DELAWARE ONLY) 1 - 800 - 292 - 7826

DOVER
Division of Revenue Thomas Collins Building Route 13, Dover, Delaware 19901 Telephone: (302) 744-1085

WILMINGTON
Division of Revenue State Office Building 820 N. French Street Wilmington, Delaware 19801 Taxpayers Assistance Section Telephone: (302) 577-8205

GEORGETOWN
Division of Revenue 20653 Dupont Blvd., Suite 2 Georgetown, Delaware 19947 Telephone: (302) 856-5358

FORM CRA Rev. 06/21/11

COMBINED REGISTRATION APPLICATION FORM

1. This Combined Registration Application form must be completed by all persons or companies conducting any business activity in Delaware or having one or more employees who work in the State of Delaware or who are residents of Delaware for whom you are deducting Delaware income tax. Part A is to be completed by all taxpayers. Part B must be completed by any person or company paying Delaware withholding tax. Part C must be completed by taxpayers applying for a Delaware Business License(s). The attachment for Contractors Only is to be attached to the application along with the other appropriate forms listed. The Initial Employer's Report of Delaware Tax Withheld and the Initial Gross Receipts Tax Return are only to be used for your FIRST time filing of these returns. Separate checks must accompany each type of tax return(s) you file. A separate Initial Gross Receipts Tax Return must be filed for each type of license acquired. 2. You should receive your personalized Withholding and Gross Receipts forms by the time your next return is due. If you have not received your forms, contact the Business Master File Section at (302) 577-8778. If you have questions concerning the completion of the forms, contact the Withholding Tax Section at (302) 577-8779; or the Gross Receipts Section at (302) 577-8780. 3. All questions in Part A MUST be answered; if not applicable, write NA in the answer block. 4. This application may not be accepted if all necessary information is not provided. 5. This application must be signed at the end of Part C by the owner or officer and dated. 6. Mail completed application with the required license fee, if applicable, to DIVISION OF REVENUE, P.O. BOX 8750, WILMINGTON, DELAWARE 19899-8750. SPECIFIC INSTRUCTIONS - PLEASE READ CAREFULLY - PLEASE PRINT CLEARLY OR TYPE. Line 1. Enter your Federal Employer Identification Number or Social Security number, whichever is used for federal purposes. If you are an employer or your business ownership is not that of a Sole Proprietorship, you must have a Federal Employer Identification number. You can apply for a number using Federal Form SS-4. (Call your nearest IRS office.) If you have applied for a Federal Employer Identification number, please enter "APPLIED FOR" on Line 1 and the Division of Revenue will assign a temporary number until your Federal Identification number has been received. Notify the Business Master File Unit at (302) 577-8778, when your Federal Employer Identification Number is obtained. All of your tax returns should be filed under ONE identification number. If you are a sole proprietor and you have a federal identification number, you must enter both numbers on Line 1 of Part A and Part C. Line 2. Enter the name of the business (individual, partnership, corporate name, governmental agency, etc.). Line 3. Enter the trade name of your business if different from the primary business name on Line 2. Line 4. Enter the address of your primary business location. (A Post Office Box is NOT an acceptable location address.) Line 5. Enter the address to which correspondence should be mailed if different from your primary business location. If you have a PO Box, enter that information here. Line 6. If your business operates on a seasonal basis, enter the month your seasonal activity begins and ends. Line 7. Please check the appropriate box which indicates the period of your taxable year. If you are a fiscal year taxpayer, please enter the last month and day of the taxable year. Line 8. If incorporated, enter the State in which incorporated. Line 9. If incorporated, enter the date on which incorporated. Line 10. Enter the date your business operations began or will begin in Delaware. Line 11. Check the appropriate box which describes your legal form of business. If you are a sole proprietor and you have a federal identification number, please ensure that you have entered both numbers on Line 1. If you are registering to remit withholding taxes for a person performing domestic services in your home, indicate your type of ownership as #18 Employer-Domestic Employees. If you are only registering to be a withholding agent as a convenience to your employees and are not conducting business in Delaware, Check Type ownership #35, Withholding Agent Only. Line 12. On line 11 if you have checked 06 - Sub Chapter S Corporation, please indicate if you have Shareholders that are NOT Delaware residents. Line 13. Enter the parent company's name. Line 14. Enter the parent company's identification number. Line 15. Enter the previous name of your business if it has been changed. Line 16. Enter the previous identification number of your business if it has been changed. Line 17. Enter the name, title, phone number, fax number and e-mail address of the individual who should be contacted regarding tax matters. Line 18. Enter the name, title and social security number of the proprietor, partners or principal officers of your business. If more than three, please attach a separate list. If you have a Registered Agent, provide that information also. Line 19. Fully describe the specific nature of your business. NOTE: Without a COMPLETE application, we cannot process the forms necessary for your filing requirements. 2

STATE OF DELAWARE

DEPARTMENT OF FINANCE

DIVISION OF REVENUE
820 N. French Street Wilmington, Delaware 19801 (302) 577-8778

COMBINED REGISTRATION APPLICATION FOR STATE OF DELAWARE BUSINESS LICENSE AND/OR WITHHOLDING AGENT

Reset

Print Form
DO NOT WRITE OR STAPLE IN THIS AREA

THIS FORM MUST BE COMPLETED BY ALL PERSONS OR COMPANIES CONDUCTING BUSINESS ACTIVITIES IN DELAWARE
FAILURE TO COMPLETE ALL QUESTIONS MAY RESULT IN DENIAL OF A BUSINESS LICENSE
TEMPORARY
FOR OFFICE USE ONLY

PART A - TO BE COMPLETED BY ALL TAXPAYERS

1
Enter Employer Identification Number
Name

or Social Security Number 2

Mailing Address if Different

2
Trade Name (If different from above)

3
Primary Location Address

4
City State Country Zip Code

City State

Country Zip Code MO DAY YEAR

6 7

If business is Seasonal, State Active Months

From: _____________ To: ___________ Month Month

Enter Month and Day of Fiscal Year Ending

Accounting Period (Check appropriate Box) Calendar Year

MO

DAY

Fiscal Year - 12 Month Basis Ending

PLEASE PRINT CLEARLY

begin operating in Delaware 08 09 10 11 12 18 20 Fiduciary (Estate or Trust) Cooperative Other: Explain ____________________________ Holding/Investment Company Professional Association Employer - Domestic Employee(s) Bank 21 23 24 25 26 27 28 Insurance Company Limited Liability Company Limited Liability Partnership Delaware State Government Delaware County Government Delaware Municipal Government Other State's Government Agency 30 31 32 33 34 35 LLC - Partnership LLC - Corporation LLC - Non-Elect LLC - Non-Elect Individual QSSS Withholding Agent Only

11

Type of Ownership (Check Appropriate box) 01 02 03 04 06 07 Sole Proprietorship Partnership Non-Profit Corporation Corporation Sub-Chapter S Corporation Federal Government

12 Sub Chapter S Corporations only - Do you have Shareholders that DO NOT reside in Delaware?
Parent Company Name

YES

NO

13
Previous Business Name

Parent Employer 14 Identification Number 16 Previous Identification Number EIN SSN (Circle One)
E-mail Address

15
Name of individual who may be contacted regarding tax matters. Phone FAX

17 18

Identify Owners, Partners, Corporate Officers, Registered Agent or Trustees:

Name: Last First Title Social Security #

19 Fully Describe Business Activity (MUST BE COMPLETED)

PART B - TO BE COMPLETED BY ALL EMPLOYERS

Every employer making the payment of wages taxable to a resident or non-resident employee working in Delaware is required to withhold state income taxes. Employers may also withhold Delaware state income tax from residents of Delaware who do not work in Delaware. The filing frequency for a withholding agent is determined by the amount of withholding paid during a "lookback" period. The lookback period is a twelve month period between July 1 and June 30 immediately preceding the calendar year for which the lookback period is determined. The Division of Revenue will determine the amount of tax reported during the lookback period and advise all withholding agents of their withholding filing method. All withholding agents having no prior record of withholding will file on a monthly basis until the next lookback period. Amount of Withholding During Lookback Period Filing Method $3,600 or Less Quarterly $3,600.01 and Less Than $20,000 Monthly $20,000.01 and Greater Eighth Monthly 1. Will you have employees that work in Delaware, or withhold DE state income tax from DE residents that do not work in DE? YES NO 2. Do you need a copy of the Delaware State Withholding Tax Tables? YES NO Sole proprietors and partners are responsible for filing and paying their own Delaware state taxes. This is done by remitting personal estimated taxes on a quarterly basis. To obtain Personal Estimated Tax Packages; call the Individual Master File Unit at (302) 577-8588. PLEASE NOTE: All employers are also required to register with the Delaware Department of Labor, Unemployment Insurance and report new hires to the Division of Child Support Enforcement.
MAKE CHECK PAYABLE AND MAIL TO: DELAWARE DIVISION OF REVENUE, P.O. BOX 8750, Wilmington, DE 19899-8750

Rev. 9/2000

PLEASE PRINT CLEARLY

If Incorporated Enter State Incorporated

Date Incorporated

10 When did or when will you

MO

DAY

YEAR

PLEASE PRINT CLEARLY

PART C - TO BE COMPLETED BY TAXPAYERS APPLYING FOR A LICENSE

LICENSE APPLICATIONS WILL NOT BE PROCESSED WITHOUT LICENSE FEE

LICENSE #1 - NAME AND ADDRESS
1. 12. 3. 4. Name Trade Name if Different from Above Business Location Address 5. Mailing Address if Different Enter Federal Employer Identification Number OR 2-

REV CODE 0101-01

Social Security Number

City

State

Zip Code

City

State FOR OFFICE USE ONLY

Zip Code

6.

Describe your business activity 6a. Do you sell tires at retail in Delaware from this location? (For exemptions, see [10] on Page 7.) 6b. Do you sell carbonated beverages at retail in Delaware from this location that are consumed off-premises? (For exemptions, see [9] on Page 7.) YES YES NO NO

Bus Code

Suffix

7. 8.

When did or when will you begin operating in Delaware? For what calendar year are you applying? Calendar year ending [ ] Check if 65 years or older and whose total sales are less than $10,000 (25% of Annual Fee)

12 31

PLEASE PRINT CLEARLY

Percentage and Circle Month Started

Mar - 83%

Jun - 58%

Sep - 33%

Dec - 8%

PLEASE READ PART C INSTRUCTIONS BEFORE COMPLETING COMPUTATION OF THE FEE. COMPUTATION OF FEE $
Annual Fee

X
# of units if Applicable

= $
Total License (annual fee X # of units)

x
Prorated Percentage

=$
Total Fee

LICENSE #2 - NAME AND ADDRESS

1. 12. 3. 4. Name Trade Name if Different from Above Business Location Address 5. Mailing Address if Different Enter Federal Employer Identification Number OR 2-

REV CODE 0101-01

Social Security Number

City

State

Zip Code

City

State FOR OFFICE USE ONLY

Zip Code

6.

Describe your business activity 6a. Do you sell tires at retail in Delaware from this location? (For exemptions, see [10] on Page 7.) 6b. Do you sell carbonated beverages at retail in Delaware from this location that are consumed off-premises? (For exemptions, see [9] on Page 7.) YES YES NO NO

Bus Code

Suffix

7. 8.

When did or when will you begin operating in Delaware? For what calendar year are you applying? Calendar year ending [ ] Check if 65 years or older and whose total sales are less than $10,000 (25% of Annual Fee)

12 31
Jan - 100% Feb - 92% Mar - 83% Apr - 75% May - 67% Jun - 58% Jul - 50% Aug - 42% Sep - 33% Oct - 25% Nov - 17% Dec - 8%

Proration Basis for Initial Licenses Multiply Annual Fee by Respective Month Percentage and Circle Month Started

PLEASE READ PART C INSTRUCTIONS BEFORE COMPLETING COMPUTATION OF THE FEE. COMPUTATION OF FEE $
Annual Fee

X
# of units if Applicable

= $
Total License (annual fee X # of units)

x
Prorated Percentage

=$
Total Fee

9. AMOUNT DUE MUST BE REMITTED WITH THIS APPLICATION. (Total Fee from License # 1 and License # 2.)

SIGNATURE
I declare under penalties as provided by law that the information on this application is true, correct and complete.

TITLE

DATE

PLEASE PRINT CLEARLY

Proration Basis for Initial Licenses Multiply Annual Fee by Respective Month

Jan - 100% Feb - 92%

Apr - 75% May - 67%

Jul - 50% Aug - 42%

Oct - 25% Nov - 17%

PART B - REGISTERING TO WITHHOLD DELAWARE INCOME TAXES Delaware requires that every employer register with the Delaware Division of Revenue. Registration is accomplished by completing this form. Delaware Withholding Agents must use the same identification number as their Federal Employer Identification Number. Every employer required to deduct and withhold tax must file a withholding tax return as prescribed by the statute and pay over to the Division of Revenue or its designated depository the tax required to be deducted and withheld. An initial return is included in this application to use in filing your first return. If you do not receive your preprinted forms in time to file your second return, call the Business Master File Unit at (302) 577-8778. If you do not have Delaware Withholding Tax Tables or need information, call the Withholding Tax Unit at (302) 577-8779 or visit our website (see page 8). The Division of Revenue does not accept common paymasters. Please Note: All employers are also required to register with the Department of Labor Unemployment Insurance. For information call (302) 761-8484. Mandatory Electronic Funds Transfer Any employer required under the provisions of 6302 of the Internal Revenue Code to deposit federal employment taxes by electronic funds transfer will be required to deposit Delaware withholding taxes by electronic funds transfer. The effective date for this new requirement is one year after the employer is required to deposit the federal funds electronically. House Bill 605 imposes a penalty on employers who are required by Delaware law but fail to deposit their withholding tax electronically. The penalty is the lesser of 5.0% of the amount that should have been electronically transferred or $500. Employers who want to participate either as mandated under the Internal Revenue Code requirements or voluntarily for Delaware should contact the Division of Revenue at (302) 577-8231 for additional information and the proper form. PART C - APPLYING FOR DELAWARE BUSINESS OR OCCUPATIONAL LICENSE(S) Enter your Federal Identification Number or Social Security Number as entered on Part A. If you are a sole proprietor and you have a federal identification number, you must enter both numbers on Line 1. Delaware law requires every person, firm or corporation conducting a business within this State to obtain a license and to pay an additional monthly or quarterly fee based on the aggregate gross receipts derived from the operation of such business. Failure to obtain a business license will result in a $200 penalty if such failure is not self disclosed. A separate license is required for each separate business activity. You may apply for two (2) different licenses on this application. Enter the type of license applied for and the business name and address for each separate location and/or activity. Complete the schedule for the COMPUTATION OF FEE for each license. If you start doing business in Delaware after February 1st, you may prorate the fees for your initial year according to the schedule, i.e., if you started doing business in Delaware in the month of April and you are a Retailer, you are required to pay .75 x $75.00 which is $56.25. License Fees for all new applications are proratable except Cigarette, Motor Vehicle Dealers, Circus Exhibitors and Outdoor Musical Festival Promoters. Decals for Cigarette, Merchandise Vending Machines and Amusement Machines are proratable upon first application or as additional machines are purchased and placed in service. Unless otherwise listed, the annual license fee is $75 for the first location. Occupational, Professional, General Service, Lessors of Tangible Personal Property and Retailer's licenses require a $25 license fee for each additional location. Farm Machinery Retailers, Food Processors, Commercial Feed Dealers, Manufacturers and Wholesalers licenses require a $75 license for each additional location. Contractors, Motor Vehicle Dealers and Steam, Gas and Electric licenses are not required to obtain a license for additional locations. Public utilities (gas, electric, telephone and telegraph) are required to complete this application but are not required to obtain a business license. A complete list of Revenue licenses is contained in this booklet titled "Detailed List of Revenue Licenses and Tax Rates". Any person 65 years of age or older whose gross receipts are less than $10,000 per year shall pay one quarter () of the annual occupational license fee specified. There is a $15.00 fee for the replacement of any lost or stolen license. The license fee must accompany this application. Applications without the license fee will not be processed. Most businesses are liable for a monthly or quarterly gross receipts tax at rates ranging from 0.077% to 0.576% (.00077 - .00576) in excess of allowable exclusions. Unless expressly provided in the statutes, the term "gross receipts" is the total receipts of a business for goods sold or services rendered and no deduction is made for the cost of goods or property sold, labor costs, interest expense, delivery costs, State or Federal taxes or any other expenses. For additional information visit our website: www.revenue.delaware.gov. Select business tax questions, then scroll down to "Tax Tips". After you have filed your application, the Division of Revenue will mail the appropriate forms required to report and pay the Gross Receipts Tax. An initial quarterly return is included in this application to use in filing your first return. Please refer to the table on the next page to determine the tax rate and exclusion amount for your business activity. If you do not receive your pre-printed forms in time to file your second return, call the Business Master File Unit at (302) 577-8778. 5

DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES

Category Business Group Code Annual Additional Fee Locations Tax Rate Effective 1/1/10 Tax Rate Effective 1/1/12 Returns Due
Exclusion

Advertising Agency Amusement Machine Owner Business License Fee Each Machine (Decal) Auctioneer Non-Resident Each County Auctioneer Resident Broker *Cigarette * Wholesaler and/or Affixing Agent Wholesale Bus. License also needed * Retail Permit (3 years) Vend. Mach. Decals Ea. Machine *Circus Exhibitor Non-profit Organizations Commercial Feed Dealers Commercial Lessors Contractors Developers Non-Residents (Bonding Requirements) Construction Transportation Crude Oil Lightering Operator Drayperson or Mover Electric Use Tax

101 105 131 519 520 120 213 214 201 212 126 360 198 331 332 335 333 713 026 708

75 75 75 225 75 75 200 75 15 3 750 300 75 75 75 75 75 75

25 25

0.004147 0.004147 0.004147 0.004147 0.004147

0.004023 0.004023 0.004023 0.004023 0.004023

Monthly Monthly Monthly Monthly Monthly

$ 100,000 100,000 100,000 100,000 100,000

225 25 25 200 75

0.004147

0.004023

Monthly

100,000

75 25

0.001037 0.004147 0.006739 0.006739 0.006739 0.006739

0.001006 0.004023 0.006537 0.006537 0.006537 0.006537

100,000 75

25

0.004147 .0500/.0235 0.001037 0.002074 .0500/.0235 0.004147 0.004147 0.08 0.020736 0.020736 0.003110 0.003110 0.001944 0.001458 0.004147 0.08 2.00 ea veh. 0.004147 0.004147 0.007776 0.004147 0.004147 0.004147 0.004147

0.004023 .0425/.0200 0.001006 0.002012 .0425/.0200 0.004023 0.0033 0.08 0.020114 0.020114 0.003017 0.003017 0.001886 0.001886 0.004023 0.08 2.00 ea veh. 0.004023 0.004023 0.007543 0.004023 0.004023 0.004023 0.004023

Monthly Monthly Monthly Monthly Monthly Monthly Annually Monthly

100,000 100,000 100,000 100,000 100,000 100,000

100,000

Tech Info Memo 97-8 and 97-9

Farm Machinery Retailer 394 Finance or Small Loan Agency 144 Food Processors 374 Gas Use Tax 704 General Services 099 [1] [8] Grocery Supermarkets 404 [2] Hotel -- Per Suite / Per Room 152 Lessee/Use of Tangible Personal Property 612 Motor Vehicles 613 With Retail License 611 Lessor of Tangible Personal Property Motor Vehicles 602 Other 603 Manufacturers 356 Manufacturers, Automobile 357 Manufacturers Representative 045 [2] Motel - Per Room 161 [7] *Motor Vehicle Dealer 450 Occupational / Professional 099 *Outdoor Music Festival Promoter 108 Parking Lot or Garage Operator 174 Petroleum Dealers [3] [8] Retailer 387 [4] Wholesaler 368 Personal Services 007 Photographer - Resident 178 *Transient - Plus $25 per day 194

75 450 75 75 90 30/25

75 450 75 25 40

Monthly

100,000

Monthly 100,000 Tech Info Memo 97-8 and 97-9 Monthly 100,000 Monthly 100,000 Monthly Quarterly Quarterly Quarterly Quarterly Monthly Monthly Monthly Monthly Quarterly Monthly Monthly Monthly Monthly Monthly Monthly Monthly

75 75 75 75 75 25 100 75 750 75 90 75 75 75

25 25 75 25 25

300,000 300,000 1,250,000 1,250,000 100,000

25 35 40 75 25 25

100,000 100,000 100,000 100,000 100,000 100,000 100,000

DETAILED LIST OF DIVISION OF REVENUE LICENSES AND TAX RATES

Category Business Annual Additional Tax Rate Effective Group Code Fee Locations 1/1/10 Tax Rate Effective 1/1/12 Returns Due Exclusion

Private Detective (State Police Approval Required) Professional Services Public Utilities Cable Television and Satellite Telecommunications [5]Electric Utility Gas Utility [6] Telephone & Telegraph Wire Tax Real Estate Broker Restaurant Retailer [8] Retailer -General [8] Transient (Registration & Bonding Required) *[8] Transient 10 days or less [9] Retail - Bottle Sales (Effective12/01/10) [10] Retail - Tire Sales (Effective01/01/07) Sales Representative Security Guard Co. (State Police Approval Required) Security Systems (State Police Approval Required) Showperson Steam, Gas & Electric Taxicab or Bus Operator --1st Veh / Each [2] Tourist Home--Per Room (Min. 5 Rooms) Trailer Park --Each Space [8] Transient Nursery Retailer Transportation Agent Travel Agency Machine Decals Amusement Machine Vending Machine --Each Machine Cigarette --Each Machine (Business License Also Needed)
Wholesalers

75 25 0.004147 0.004023 Monthly 100,000 183 75 25 0.004147 0.004023 Monthly 100,000 007 Monthly 0.500/0.235 0.425/0.200 701 y 0.02125 0.02125 Monthly 707 Monthly 0.500/0.235 0.425/0.200 709 0.0500 0.0500 Monthly 708 0.0500 0.0500 Monthly 704 702 Contact the Division of Revenue at 302-577-8778. Annually 0.004147 0.004023 Monthly 100,000 75 25 581 393 75 25 0.006739 0.006537 Monthly 100,000 396 0.007776 0.007543 Monthly 100,000 90 40 90 40 0.007776 0.007543 Monthly 100,000 400 403 40 0.007776 0.007543 After 10th day 3,000 $0.04/bottle sold Monthly 407 $2.00/tire sold $2.00/tire sold Monthly 406 75 186 75 25 0.004147 0.004023 Monthly 100,000 183 115 25 0.004147 0.004023 Monthly 100,000 100 375 189 50 1st year 0.001 0.001 Annually 703 45 30 173 0.08 0.08 Monthly 15 192 10 193 405 90 90 0.007776 Monthly 100,000 0.007543 056 75 25 225 25 097
131 399 212 377 75 5 3 75 75 0.004147 0.004023 Monthly 100,000

* 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 sellers 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.
7

REPORTING OF NEW HIRES

Delaware Law requires that every employer who is required to withhold Delaware income tax from its employees is required to report the hiring of new employees to the Division of Child Support Enforcement. The report must be within 20 days of hiring the new employee(s) and must contain the name, address and social security of the emp and the name, address and federal employer identification number of the employer. The report may be made usin federal form W-4 or an equivalent form of your choice. The report may be in paper and mailed to Division o Support Enforcement, New Hire Reporting, P.O. Box 913, New Castle, DE 19720, faxed to (302) 577-4873 or E-ma to: [email protected]. Reports may be made by electronic or magnetic media and a multistate employer may elect to report to one state. For more information concerning multistate or magnetic filing, call the Division of Child Suppo Enforcement at (302) 577-7171. Contact the Customer Service Unit at (302) 369-2160 for specific questions.

UNEMPLOYMENT INSURANCE

In addition to registering as an employer with the Division of Revenue, all employers must file Form UC-1 with th State of Delaware, Department of Labor. Employers are required to pay unemployment insurance taxes with respect to any calendar year if they (a) pay wages of $1,500 or more during any calendar quarter in that year or (b) employ a one person for 20 days during such calendar year, each day being in a different week. If you have any questio concerning your filing requirements with the Department of Labor you may write to Department of Labor, Division of Unemployment Insurance, P.O. Box 9950, Wilmington, DE 19809 or by calling (302) 761-8484.

PLACES TO FIND ADDITIONAL INFORMATION DIVISION OF REVENUE

The Office of Business Taxes of the Division of Revenue has a Home Page especially designed for business cust to answer questions and assist business taxpayers in obtaining a business license and meeting their filing requiremen The site also permits a business to file many business taxes using the Internet. The address www.revenue.delaware.gov. At the Division of Revenue's Home Page, select "Business Tax" from the side bar menu

SPECIFIC CONTACTS AT DIVISION OF REVENUE:

TOPIC License Registration / Business Tax Forms New Business Compliance Gross Receipts Withholding Tax Business Business Affiliated Business Electronic Funds Transfer Audit Bureau Finance Companies Tax Claims for Refunds CONTACT Rhonda Stewart Gina Milligan Robin Williams Gina Milligan Rose Livingston Michael Smith Steve Seidel Rick Jezyk Ray Benton Ray Benton Chuck Peck Rick Jezyk Shirley B. Deans Rick Jezyk Matt Fay Ray Benton Steve Seidel Cheryl Taylor Steve Seidel Cheryl Taylor Matt Fay Rebecca Goldsmith Steve Seidel William Kirby William Kirby PHONE # (302) 577-8253 (302) 577-8214 (302) 577-8239 (302) 577-8214 (302) (302) (302) (302) (302) (302) (302) 577-8231 577-8445 577-8455 577-825 577-8268 577-8268 577-8454 E-MAIL ADDRESS [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Cigarette Tax Commercial Lessors Contractors & Developers Corporate Income Tax Amended Returns Petroleum Superfund Tax Occupational Licenses Other Tobacco Products Public Accommodations Tax Public Utility Tax Realty Transfer Tax Telecommunications Transient Retailers Abandoned Property Manufacturer Retail, General Wholesale, General

(302) 577-8265 (302) 577-8258 (302) 577-8265 (302) 577-8450 (302) 577-8268 (302) 577-8455 (302) 577-8667 (302) 577-8455 (302) 577-8667 (302) 577-8450 (302) 577-8692 (302) 577-8455 (302) 856-5358 x137 (302) 856-5358 x137

Company Name

Federal Employer Identification Number

SPECIAL REQUIREMENTS FOR CONTRACTORS

ALL RESIDENT AND NON-RESIDENT CONTRACTORS must complete the following check list and attach all required documentation and this form to their Combined Registration Application. Please see the instructions on the back of this form. You should also get a copy Technical Information Memorandum TIM 93-5 for contractors. If you did not receive the required forms or if you have questions, contact the Division of Revenue at (302) 577-8205. RESIDENT CONTRACTORS 1. 2. 3. DEPARTMENT OF LABOR FORM UC-1 (Must be completed and attached even if you do not have employees). INDUSTRIAL ACCIDENT BOARD FORM (Must be completed and attached even if you do not have employees). Will you subcontract? YES If yes, complete and attach Division of Revenue Form 5060, Statement of NO Contractors Awarded by General Contractors and Subcontractors. The civil penalty for failure or refusal to comply with this section is a fine of up to $10,000 for each occurrence. Are you applying for a business license for bidding purposes only? YES NO Check Off

4. 5.

Complete Part C of the Combined Registration Application and attach your check for the license fee. The license fee is not required if the application is being submitted for bidding purposes only.

NON-RESIDENT CONTRACTORS 1. 2. 3. DEPARTMENT OF LABOR FORM UC-1 (Must be completed and attached even if you do not have employees). INDUSTRIAL ACCIDENT BOARD FORM (Must be completed and attached even if you do not have employees). Will you subcontract? YES If yes, complete and attach Division of Revenue Form 5060, Statement of NO Contractors Awarded by General Contractors and Subcontractors. The civil penalty for failure or refusal to comply with this section is a fine of up to $10,000 for each occurrence. Are you applying for a business license for bidding purposes only? YES NO

4. 5.

Non-resident contractors must supply a bond equal to 6% of the contract(s) totaling $20,000 or more with this application. If you don't have a bonding requirement at this time, check the box on this line and skip item number 6. A bond is required at the time when the total of all contracts exceeds $20,000. Name & Address of person(s) with whom you have this contract(s) Contract Period Contract Amount $

6.

Total Contracts Type of Bond:

x .06 Cash (Attach Form 1125-C)

= $ Surety (Attach Form 1125) Bond Number

(Amount of Bond)

Name of Bonding Company Letter of Credit 7. Bank Name

Value $

(Requires Director of Revenue's approval.)

Complete Part C of the Combined Registration Application and attach your check for the license fee. The license fee is not required if the application is being submitted for bidding purposes only.

I declare under penalties as provided by law that this application has been examined by me and to the best of my knowledge and belief is a true, correct and complete statement.

Signature

Title

Date

INSTRUCTIONS FOR SPECIAL REQUIREMENTS FOR CONTRACTORS

Please start by completing the State of Delaware Combined Registration Application for State of Delaware Business License and/or Withholding Agent (Form CRA) in its entirety. Refer to the Technical Information Memorandum 93-5 for specific requirements of Resident and Non-Resident Contractors and Real Estate Developers. 1. The statute requires that all contractors register with the Department of Labor. Form UC-1 must be completed or you must supply a Certificate of Notice issued by the Division of Unemployment Insurance to document such registration. The statute also requires that you show evidence of insurance to pay Workmen's Compensation. You must supply either a copy of Page 1 of your insurance policy OR the name, address, and policy number of your carrier OR a copy of Form 22 issued by the Industrial Accident Board which certifies your ability to make direct payments of workmen's compensation. Even if you do not have employees, the Division of Industrial Affairs form is required. Every architect, professional engineer, contractor, or construction manager must file with the Division of Revenue a statement of the total value of any contract or subcontract entered into with a non-resident of the State of Delaware within ten (10) days of entering into such contracts. This statement, Form 5060, must include the names and addresses of the contracting parties. The civil penalty for failure or refusal to comply with this section is a fine of up to $10,000 for each such occurrence. Non-Resident Contractors are required to obtain a bond equal to six percent (6%) of the contract amount for all single contracts/subcontracts exceeding $20,000 or when the aggregate of two or more contracts/subcontracts in a calendar year total $20,000 or more. Form 1125, Non-Resident Contractor Bond, may be used to fulfill this bonding requirement. The Division of Revenue will accept an alternative bond form supplied by your bonding company or cash bonds on any contract amount. The contractor's bond must be filed before construction commences on any contract for which a bond is required. Bonds will be released at the completion of the contract and after a verification that all State tax liabilities have been met. The following information must be supplied at the time of making the request for the release of the bond or a request for a refund of a cash bond. A copy of the contract award. Date construction commenced. Date construction ended. A schedule by month of payments received. A list of persons (resident and non-resident), with social security numbers, employed at the construction site. 6. A Schedule by month of the wages paid to the persons referenced in item #5. 5. 6. If this application is for bidding purposes only, please check the box on line four. Be sure to include your license fee. Your fee is proratable for your initial year, based on what month of the year your business will begin. Only one license fee is required regardless of the number of locations a contractor may have. If you are engaged in any activity other than contracting as described in the Technical Memorandum, you may be required to obtain a separate business license for that activity. The license fee is not required if the application is being submitted for bidding purposes only. Real Estate Development involves the acquisition of land (raw or improved), the building of structures thereon and the sale of the land with structures to a customer. Persons engaged in the business of a Real Estate Developer are subject to the licensing requirements as a contractor and must complete this form. Contractors are permitted to reduce their gross receipts by amounts paid to subcontractors and Real Estate Developers are permitted to further reduce such receipts by expenses incurred in the development of realty (see Technical Information Memorandum 93-5 for details) 1. 2. 3. 4. 5.

2.

3.

4.

7.

BE SURE TO SIGN THE STATEMENT AT THE BOTTOM ON THE COMBINED REGISTRATION APPLICATION AND THE CONTRACTORS FORM. 10

STATE OF DELAWARE
Mail This Copy With Remittance Payable To Delaware Division of Revenue P.O. Box 8995 Wilmington, DE 19899-8995 Employer Identification Number 1 Social Security Number 2 BUSINESS NAME AND ADDRESS

INITIAL MONTHLY EMPLOYER'S REPORT OF DELAWARE TAX WITHHELD

FOR OFFICE USE ONLY
DO NOT WRITE OR STAPLE IN THIS AREA

089 OR 090

Suffix

PAYMENT DUE DATE 15 days after end of month PAYMENT FOR PERIOD
Month FROM Day Year Month TO Day Year

MAILING ADDRESS IF DIFFERENT

1. AMOUNT WITHHELD AND DUE FOR PERIOD 2. AMOUNT REMITTED

$ $

X AUTHORIZED SIGNATURE (I DECLARE UNDER PENALTIES OF PERJURY THAT THIS IS A TRUE, CORRECT AND COMPLETE RETURN.)
STATE OF DELAWARE
Mail This Copy With Remittance Payable To Delaware Division of Revenue P.O. Box 2340 Wilmington, DE 19899-2340 Employer Identification Number 1 Social Security Number 2 S B FILING PERIOD BUSINESS NAME AND ADDRESS

DATE

TELEPHONE NUMBER

INITIAL QUARTERLY GROSS RECEIPTS TAX RETURN

DO NOT WRITE OR STAPLE IN THIS AREA

FOR OFFICE USE ONLY

S B BUSINESS DESCRIPTION

028

PAYMENT FOR QUARTER ENDING

PAYMENT DUE DATE

Last day of first month following the end of quarter

GROSS RECEIPTS

1. TOTAL GROSS RECEIPTS 2. LESS EXCLUSION MAILING ADDRESS IF DIFFERENT 3. TAXABLE AMOUNT

$ $ $

TAX RATE

4. GROSS RECEIPTS TAX, LINE 3 X _______________ = $ 5. APPROVED TAX CREDITS 6. BALANCE DUE. SUBTRACT LINE 5 FROM LINE 4 $ $

X AUTHORIZED SIGNATURE (I DECLARE UNDER PENALTIES OF PERJURY THAT THIS IS A TRUE, CORRECT AND COMPLETE RETURN.)

DATE

TELEPHONE NUMBER

11

INSTRUCTIONS FOR INITIAL EMPLOYERS REPORT OF DELAWARE TAX WITHHELD This form is only to be used for the FIRST time filing of your Delaware withholding tax. Withholding returns for new employers are due on the 15th day after the end of the month. If you do not receive your pre-printed forms in time to file your second return, call the Business Master File Unit at (302) 577-8778. If you need INFORMATION, contact the Withholding Tax Section at (302) 577-8779. Enter your Federal Employer Identification Number. If you have applied for a Federal Employer Identification Number and have not yet received it, either use the temporary number assigned by the Division of Revenue or write "Applied For". Notify the Business Master File Unit at (302) 577-8778 when your number is obtained. Enter the Business Name, Trade Name if applicable, and the mailing address for your withholding forms. Enter the beginning and ending dates of your filing period. All filers must enter the total amount withheld for the period on Line 1. The tax is due with the filing of the return. Enter on Line 2 the amount remitted with this return. If Line 2 does not equal Line 1, please provide an explanation for the difference. Be sure to sign and date the return and include a telephone number.

INSTRUCTIONS FOR INITIAL LICENSE TAX RETURN This form is only to be used for FIRST time filing of your Delaware gross receipts or excise tax return. If you do not receive your pre-printed forms in time to file your second return, call the Business Master File Section at (302) 577 8778. If you need INFORMATION, call the Gross Receipts Tax Section at (302) 577-8780. DO NOT DUPLICATE this form. Your filing period is determined by the type of license for which you are paying the gross receipts tax. A separate Initial Gross Receipts Tax Return must be filed for each type of license acquired. Contact the Division of Revenue to receive additional Initial Gross Receipts Tax Returns. Enter your Federal Employer Identification Number or Social Security Number, whichever is used. You should be using the SAME number on ALL of your Delaware tax returns. If you are using your Social Security Number until you receive your Federal Employer Identification Number, use that same number on both the Gross Receipts and Withholding Initial returns. Notify the Business Master File Section at (302) 577-8778 when your Federal Employer Identification Number is obtained. Enter the Business Name (trade name if applicable) and the address for the location for which you are paying the gross receipts tax. Please provide a mail-to address in the space provided if it is different from the location address. Provide a brief description of your business activity. Use the Detailed List of Revenue Licenses and Tax Rates chart on Pages 6 & 7 to find the tax rate and exclusion and provide the Quarter Ending Date (03/31/YY, 06/30/YY, etc). The return is due on the last day of the first month following the tax period ending e.g. the return for the tax period ending March 31, 2000 is due on April 30, 2000. Line 1. Enter the total gross receipts for the period. Line 2. Enter the amount of the allowable quarterly exclusion using the Rate Chart on Page 6. Line 3. Subtract Line 2 from Line 1. This is the Taxable Amount of Gross Receipts. Line 4. Using the Rate Chart on Page 6, determine the proper Tax Rate for your category, enter this tax rate and multiply Line 3 by this rate and enter result on Line 4. Line 5. Enter the amount of approved license gross receipt credits such as New Business Facility or Travelink. Line 6. Balance Due. Subtract Line 5 from Line 4 and enter result on Line 6. Please be sure to sign, date and provide a telephone number. 12

COUNTY AND LOCAL GOVERNMENT

ALTHOUGH A DELAWARE DIVISION OF REVENUE BUSINESS LICENSE IS AN IMPORTANT STEP IN TAX COMPLIANCE, EACH BUSINESS MUST ALSO CONFORM TO ZONING REQUIREMENTS WITH THE COUNTY AND/OR CITY OR TOWN IN WHICH IT IS LOCATED. A DELAWARE DIVISION OF REVENUE BUSINESS LICENSE DOES NOT EXEMPT YOU FROM COMPLIANCE WITH THE RESPECTIVE COUNTY ZONING ORDINANCES.

NEW CASTLE COUNTY New Castle County permits business activities to principally occur in office, commercial and industrial zoning districts. Before commencing a new business activity, the proprietor should contact the Department of Land Use at (302) 395-5400, to ascertain whether the activity is permitted. A New Castle County contractor registration or license is required of proprietors of construction and construction-related businesses. The Department of Land Use will provide a zoning certification for a $50 fee. The Licensing Division issues contractor registrations, contractor licenses and occupancy or use certifications, depending on the proposed activity. The address is 87 Reads Way, Corporate Commons, New Castle, Delaware 19720. New Castle County jurisdiction is limited to the unincorporated areas of the County. KENT AND SUSSEX COUNTIES Visit or contact the Kent County Department of Inspections & Enforcement or the Sussex County Department of Planning to verify that your business is zoned properly. First, this will ensure that your business is in compliance with the regulation for the Zoning District in which your business is located. Secondly, it will allow you to determine whether you would be able to expand your business (in size or level of activity) in the future, or apply for a conditional use or rezoning. When you have verified that your business is zoned properly, you will need to obtain a Zoning Certificate of Use or Certificate of Zoning. Except for the town of Ellendale, Kent and Sussex Counties jurisdiction is limited to unincorporated areas of the respective County. Kent County: Kent County Service Center Department of Inspections & Enforcement Room 303, Robert W. O'Brien Bldg. 414 Federal Street Dover, DE 19901 Telephone (302) 744-2453 FAX (302) 736-2200 REGULATORY AGENCIES, CITIES AND TOWNS The Division of Revenue business license that will be issued by the completion of this application is not a regulatory license nor does it attest to the workmanship of the licensee to perform the listed activity or the quality of the goods sold. The Division of Professional Regulation issues regulatory licenses which require certification of the applicant. Additionally, other Delaware agencies require licensing and certification of selected business activities. A Small Business Start-Up Guide and Resource Book is available at the Delaware Economic Development Office and the Division of Revenue which explains these requirements. Many cities and towns also require a business license to operate in the respective jurisdiction and the City of Wilmington imposes a net profits tax on businesses located within the City. It is suggested that you contact the local government office in which you intend to conduct business. Sussex County: Department of Planning and Zoning 1st Floor-Sussex County Administrative Office Bldg. P.O. Box 417 Georgetown, DE 19947 Telephone (302) 855-7878 FAX (302) 854-5079

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IMPORTANT INFORMATION FROM THE

DELAWARE ECONOMIC DEVELOPMENT OFFICE

AND YOUR LOCAL

CHAMBERS OF COMMERCE

The Delaware Economic Development Office (DEDO) is the state agency responsible for Delaware's business and tourism development efforts. The DEDO staff works to encourage the retention and expansion of existing businesses and the recruitment of new businesses to Delaware. DEDO can provide existing and new businesses with a range of services including technical assistance, financing, exporter assistance, permitting assistance, employee training and statistical data. For more information, contact DEDO at 99 Kings Highway, P.O. Box 1401, Dover, Delaware 19903 302/739-4271. Chambers of Commerce also provide a wide array of services for businesses. Use the following listing to contact the State, County or Local Chambers for information. DELAWARE CHAMBERS OF COMMERCE NEW CASTLE COUNTY Delaware State Chamber of Commerce 1201 N. Orange Street, Ste. 200 PO Box 671 Wilmington DE 19899-0671 302/655-7221 800/292-9507 Middletown Area Chamber of Commerce P.O. Box 1 Middletown DE 19709-0001 302/378-7545 New Castle County Chamber of Commerce County Commerce Office Park P.O. Box 11247 Wilmington DE 19850 302/737-4343 KENT COUNTY Central Delaware Chamber of Commerce Suite 2-A 9 East Loockerman Street Dover DE 19901 or P.O. Box 576 Dover DE 19903-0576 302/734-7513 Greater Milford Chamber of Commerce 11 S. DuPont Blvd. PO Box 805 Milford DE 19963-0805 302/422-3344 SUSSEX COUNTY Bethany-Fenwick Area Chamber of Commerce P.O. Box 1450 Bethany Beach DE 19930-1450 302/539-2100 800/962-7873 Delmar Chamber of Commerce PO Box 416 Delmar DE 19940-0416 302/846-3336 Greater Georgetown Chamber of Commerce P.O. Box 1 Georgetown DE 19947-0001 302/856-1544 Greater Millsboro

Chamber of Commerce

P.O. Box 187 Millsboro DE 19966-0187 302/934-6777 Greater Seaford

Chamber of Commerce

P.O. Box 26

Seaford DE 19973-0026

302/629-9690

SUSSEX COUNTY Laurel Chamber of Commerce P.O. Box 696 Laurel DE 19956-0696 302/875-9319 Lewes Chamber of Commerce & Visitors Bureau P.O. Box 1 Lewes DE 19958-0001 302/645-8073 Milton Chamber of Commerce 210 Union Street P.O. Box 526 Milton DE 19968 302/684-1101 302/684-2509 (FAX) Rehoboth-Dewey Chamber of Commerce 501 Rehoboth Avenue P.O. Box 216 Rehoboth Beach DE 19971-0216 302/227-2233 800/441-1329 Selbyville Chamber of Commerce P.O. Box 1150 Selbyville DE 19975-1150 302/436-5526

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