City Taxes and Fees Library


Earned Income Tax

The City of Wilmington Earned Income Tax - commonly known as the City Wage Tax - is calculated at 1.25% (.0125) and is due each year on April 30. See the Earned Income Tax page for more information.

Head Tax

Businesses that are issued a license in the City of Wilmington are also required to pay $15.00 per month for every employee in excess of five employed by the licensee. Head tax payments shall be made at the same time and in the same manner as the earned income tax withholding payment for each month in which the employee has been employed by the licensee.

Property Tax

The City of Wilmington Property Tax is calculated at 1.767% on $100 and is due each year during the months of July and August. See the Property Tax page for more information.

Storm Water Rates

For the single-family residential storm water class, a four-tiered storm water charge is established to accommodate the wide range of impervious area square footage that exists among the single-family residential parcels in the city. The four tiers of impervious area and the storm water charge for each tier are as follows:

Tier

Impervious Area (square feet)

Equivalent Storm Water Unit Ratio (ESU ratio)

Quarterly Storm Water Charge*

1 0 to 799 1.00 $14.14
2 800 to 1,299 1.45 $20.50
3 1,300 to 2,399 2.48 $35.07
4 2,400 and over 4.40 $62.22

*The quarterly storm water charge is calculated by multiplying the assigned ESU ratio by the ESU rate.

General Water Rates

Charges for water service shall be composed of a quarterly facilities charge for each meter and usage charges based on rates per 1,000 gallons of actual consumption. The quarterly facilities charge for 5/8", 3/4", and 1" shall include a quarterly allowance of 8,000 gallons of water. Facilities and usage charges for all accounts in each classification of customers shall be payable quarterly based on quarterly meter readings. The classification of customers, quarterly facilities charges, and usage charges are as follows:

Meter Size (Inches)

Quarterly Facilities Charge $ (i)

Inside City Residential Customers
Usage Charges (per 1,000 gallons)

1st Block (ii)

2nd Block (iii)

5/8 53.30 5.154 6.441
3/4 60.10 5.154 6.441
1 66.64 5.154 6.441
78.43 5.154 6.441
2 102.03 5.154 6.441
3 329.46 5.154 6.441
4 627.41 5.154 6.441
6 847.02 5.154 6.441
8 1,176.45 5.154 6.441

Meter Size (Inches)

Quarterly Facilities Charge $ (i)

Outside City Residential Customers
Usage Charges (per 1,000 gallons)

1st Block (ii)

2nd Block (iii)

5/8 85.32 9.330 11.657
3/4 93.34 9.330 11.657
1 104.03 9.330 11.657
116.10 9.330 11.657
2 156.86 9.330 11.657
3 533.38 9.330 11.657
4 1,035.32 9.330 11.657
6 1,380.34 9.330 11.657
8 1,961.88 9.330 11.657
  • (i) Includes a quarterly allowance of 8,000 gallons for 5/8", 3/4", and 1" metered customers.
  • (ii) All usage between 8,001 gallons and 15,000 galons per quarter for 5/8", 3/4", and 1" metered customers. All usage up to 15,000 gallons per quarter for all other meter sizes.
  • (iii) All usage over 15,000 gallons per quarter.

False Alarm Fees

Residents and businesses in the City of Wilmington are required to register their security alarm systems. All systems, whether or not they are monitored by a licensed security alarm company, must be registered and registrations must be renewed on a yearly basis. The yearly registration fee is $20.00.

After two false alarms in any 12 month period, a false alarm fee is imposed for each false alarm based on the following fee schedule:

False Alarms

Resident

Commercial

Unregistered Systems

1st no fee no fee $100 for each response
2nd no fee no fee  
3rd $100 $250  
4th $200 $400  
5th or more $250 $550  

Vacant Property Registration Fee

The registration fee due for each property is determined by the number of years the property has been vacant, regardless of varying ownership. See the Vacant Property Registration section for more information.

The following is the current fee structure:

1 year vacant: $   500.00
2 years vacant: $1,000.00
3 - 4 years vacant: $2,000.00
5 - 9 years vacant: $3,500.00
10 years vacant: $5,000.00
10 years vacant: $5,000.00, plus an additional $500.00 for every year the property is vacant over 10 years

Special Event Fees

Download the Wilmington Special Events Application for complete information.

Processing Fees (nonrefundable):

Noise Abatement (L&I) $25.00 (waived with proof of nonprofit status)
Single Event (FMO) $25.00
Tent (FMO) $10.00
Parade (WPD) $3.00
Temporary Vending (L&I) $10.00

Rental Fees:

Park/Facility Use $100.00 per day
Park Electricity $25.00
16’x16’ Riser $240.00 (first four hours, $45.00 each additional hour Monday through Saturdays and $60.00 each additional hour for Sundays and holidays—minimum of four hours for each event).
Bandwagon $650.00 (first four hours; $375.00 first four hours with proof of nonprofit status)—$45.00 each additional hour Monday through Saturday and $60.00 each additional hour Sundays and holidays—minimum of four hours for each event).
Market Street Electricity $275.00 per block (or $25.00 per receptacle)

Barricade Fees:

Amount of Barricades Base Price
50 - 100 $1,200
101 - 150 $1,600
151 - 200 $1,800
201 - 250 $2,200
251 - 300 $2,600

Personnel Fees:

Police Department Officer $46.00 per hour (minimum of two hours)
Fire Department Inspector $46.00 per hour (minimum of two hours)**
Fire Department EMS $46.00 per hour (minimum four hours)

**Inspections completed after or before business hours will be assessed a fee of $120.00 for the minimum of three hours and any additional hours will be $46.00 per hour for a minimum of two hours.


Citizen Self Service

View Your City Water/Sewer, Property Tax, and Permit Bills Online

The City of Wilmington is pleased to provide citizens an easy way to access your City utility, tax, and permit bill information.

  • Real Estate Property Tax
  • City quarterly water, sewer or storm water bills
  • Licenses and Inspections property maintenance, vacant property, and instant ticket bills
  • Public Works permits
  • License and Inspection permits
  • Fire permits

Go to Citizen Self Service

If the parcel is going to settlement or you wish to payoff an outstanding balance, please contact the Customer Service Unit at (302) 571-4320 for the most current charges.