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.
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.
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:
Impervious Area (square feet)
Equivalent Storm Water Unit Ratio (ESU ratio)
Quarterly Storm Water Charge*
|1||0 to 799||1.00||$12.74|
|2||800 to 1,299||1.45||$18.47|
|3||1,300 to 2,399||2.48||$31.59|
|4||2,400 and over||4.40||$56.05|
*The quarterly Storm Water Charge is calculated by multiplying the assigned ESU ratio by the ESU rate.
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:
|1st||no fee||no fee||$100 for each response|
|2nd||no fee||no fee|
|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
|Noise Abatement (L&I)||$25.00 (waived with proof of Nonprofit)|
|Single Event (FMO)||$25.00|
|Temporary Vending (L&I)||$10.00|
|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)|
|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.
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
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.