Tax Code

The following ordinances are effective as of January 1, 2010.

Sub. 1 to Ordinance 09-062 amends Chapter 5 of the City Code relating to business licenses for general contractors, construction managers, contractors and subcontractors.

• Download Sub. 1 to Ordinance 09-062 here.
  This Ordinance amends Chapter 5, Article II of the Wilmington City Code by adding a new § 5-76 (general contractor and construction manager liability; failure to identify and report contractors and subcontractors' effect on request for final inspection).

Sub. 1 to Ordinance 09-063 amends Chapter 44 of the City Code relating to the earned income tax.

• Download Sub. 1 to Ordinance 09-063 here.
  This Ordinance amends Section 44-108 (Returns; payment of tax; refunds) by adding a new subsection (f) (Extensions of time to file returns); Section 44-109 (Collection at source); Section 44-112 (records of taxpayer), Section 44-121 (Protest by taxpayer) of the City Code and Section 44-132 (jeopardy assessments) and adds the following new sections: Section 44-139 (Resident employers mandatory requirements; nonresident employees); Section 44-140 (Subchapter S corporation; entity tax treatment duty to withhold and remit; shareholder tax treatment); and Section 44-141 (burden of proof).

Sub. 1 to Ordinance 09-064 amends Chapter 5 of the City Code relating to the business employer head tax program.

• Download Sub. 1 to Ordinance 09-064 here.
  This Ordinance amends Chapter 5 of the Wilmington City Code by amending Sec. 5-102 (Additional fee based on number of employees) and by adding a new Sec. 5-102A (head tax abatement program; authorization; application procedure; conditions eligihility; disqualification) immediately after existing Sec 5-102.

Ordinance 09-065 amends Chapter 5 of the City Code relating to the business licensing code.

• Download Ordinance 09-065 here.
  This Ordinance amends Chapter 5. Sec. 5-89 (real estate agent/broker/appraisers). The Ordinance provides that under certain conditions a real estate agent, broker or appraiser may acquire a business license at no additional fee for an S corporation or limited liability company formed and utilized by the real estate agent, broker or appraiser exclusively for the purposes contemplated by this section, provided that the real estate agent, broker or appraiser first obtains and pays for his or her City of Wilmington business license.