Effective September 16, 2008, an annual fifteen dollar ($15.00) Retail Crime Fee will be added to the following State of Delaware business licenses:
- General retail business licenses
- Grocery store licenses
This $15.00 Retail Crime Fee is being assessed in accordance with House Bill 458 of the 144th General Assembly, which was signed by Delaware Governor Ruth Ann Minner on 07/17/08.
House Bill 458 establishes a new "Retail Crime Unit" in the Office of the Attorney General to prosecute retail crime throughout the state. The Retail Crime Unit will solely be funded by the annual $15.00 Retail Crime Fee.
All general retail and grocery store business licenses will now include the annual $15.00 Retail Crime Fee in their total annual cost. Retail businesses will pay the Retail Crime Fee when they obtain or renew their State of Delaware business license.
There are no additional forms to complete in order to remit this fee.
As a result of the Retail Crime Fee;
- The annual and three year license fees for all general retailers and grocery store retailers with a primary license location will increase from $75 to $90 and $225 to $270, respectively, beginning September 16, 2008.
- The annual and three year license fees for all general retailers and grocery store retailers with secondary, branch or transient location will increase from $25 to $40 and $75 to $120, respectively, beginning September 16, 2008.
Q: If I paid for my license prior to September 16, 2008 will I be billed for the $15.00 Retail Crime Fee for calendar year 2008?
A: No. Any license obtained prior to September 16, 2008 is not subject to the Retail Crime Fee for calendar year 2008. However, it is subject to the fee for future years.
Q: What if my 3-year license isn't up for renewal in 2008?
A: Any person or business who obtained a three-year retail or grocery store license before January 1, 2009, will be required to remit the $15.00 Retail Crime Fee for calendar year 2009 and all subsequent years, regardless of whether the license is up for renewal. For example, if you obtained a three-year business license beginning 2008 you will still need to pay the Retail Crime Fee for calendar years 2009 and 2010.
Q: Will I receive an invoice for this new fee?
A: In late 2008 the Delaware Division of Revenue will be mailing invoices to current three year licensed businesses that need to pay the Retail Crime Fee for future years. For 2009 and future annual renewals the Retail Crime Fee will be added directly to all retail and grocery retail renewal business license statements and will not be separately invoiced.
Q: What about additional locations? Do I need to pay a Retail Crime Fee for every additional location of my business?
A: Yes, the primary business location and all additional locations are each subject to the $15 annual Retail License Fee.
Q: If my business registers in October and my business license fee is prorated will the Retail License Fee be prorated too?
A: Yes. For all initially licensed businesses, the license and Retail Crime fees will be prorated based on the month of the earliest date of when the business started operations or the license was obtained.
Q: If I have a question about how the Retail Crime Unit will work who can I contact?
A: If you have any questions pertaining to the 'Retail Crime Fee', please contact Eliott Johns, Tax Auditor at (302) 577-8262.
House Bill No. 458 (Signed by Governor Minner on 07/17/08)