Form Lq9 - Delaware Manufactured Home Relocation Trust Fund

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DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9
In accordance with Delaware House Bill No. 2 of the First Session of the 142
nd
Delaware General Assembly, any owner of a manufactured-
home community must remit a monthly $3.00 assessment per rented lot to the Delaware Manufactured Home Relocation Trust Fund. One-
half this amount ($1.50) is to be paid by the lot’s tenant and one-half ($1.50) by the lot’s owner. The Relocation Trust Fund has been
created to financially assist manufactured-home owners forced to relocate due to land-use changes. The Fund will also pay for the transport
of immovable mobile homes, as well as for the removal and/or disposal of abandoned homes left in a community.
The Delaware Manufactured Home Relocation Authority, which was created to administer the Trust Fund, adopted the monthly $3.00
assessment at its February 19, 2004 Board meeting.
The landlord of a manufactured-home community shall collect the tenant’s portion of the assessment on a monthly basis as additional rent.
An assessment is not due or collectable for a vacant lot. If a lot is rented for any portion of a month, the full monthly assessment must be paid
to the Trust Fund by both the tenant and the owner.
Included with Form LQ9 is a Schedule 1 listing for delinquent tenants who have failed to pay their one-half ($1.50) monthly Trust Fund
assessment. Owners are to report all delinquent tenants each quarter using the Schedule 1. (Please photocopy the enclosed Schedule 1 for
multiple copies.) Owners are still responsible for their portion of the assessment ($1.50) even if a tenant fails to pay. If a delinquent tenant
pays for a prior quarter, please report it on Line 4, Column B.
The assessment documents and payments are due the twentieth day after the close of each calendar quarter. Should you have any ques-
tions regarding the Assessment Form, please call the Division of Revenue at (302) 577-8681. For questions regarding the Authority,
please call the Delaware Manufactured Home Relocation Authority at (302) 674-7768.
Every owner and/or landlord of a manufactured-home community in Delaware must complete the enclosed Manufactured Home Relocation
Trust Fund Form LQ9 and Schedule 1 on a quarterly basis. Please remit with payment to the following address:
DELAWARE DIVISION OF REVENUE, P.O. BOX 2340, WILMINGTON, DE 19899-2340
Please include the community name and address on each return. The community address should be the street address (no P.O. boxes) of
the community in which the Manufactured Home Relocation Trust Fund payments were collected.
The tax parcel identification number should identify the land on which the community is located.
LINE-BY-LINE INSTRUCTIONS
Form LQ9
Column A. Insert the total number of manufactured-home lots rented each month on Lines 1, 2, and 3.
Column B. Insert the total assessment collected from tenants each month on Lines 1, 2, 3. Report any delinquent tenant
payments from prior quarters on Line 4. Add Lines 1 through 4 and report their total in the fifth box under Column B.
Column C. Insert the total assessment collected from owners each month on Lines 1, 2, 3 and 4. Add Lines 1 through 4 and
report their total in the fifth box under Column C.
Total Due. Add together the totals from Column B and Column C and report this amount in the box provided.
Schedule 1
1. If blank, enter the name of the Manufactured-Home Community Name (as used on Form LQ9) in the box provided.
2. If blank, enter the “Account Number” from your Form LQ9 in the “Account Number” box provided, and the “Tax Period Ending Date”
from Form LQ9 in the “Report for Quarter Ending” box provided.
3. List on each row separately the Name, Address, Number of Months Delinquent and Total Amount due for each delinquent tenant.
4. When you have finished listing all delinquent tenants, add up the “Total Amount Oustanding” column and report this amount in the
TOTAL box located at the bottom of Schedule 1.
PLEASE NOTE: Form LQ9 and its accompanying Schedule 1 must be signed and dated by an authorized representative
of the remitting taxpayer or manufactured-home community. Photocopies or substitute documents will not be accepted.
TO REPORT ANY CHANGES TO YOUR PERSONAL INFORMATION PRINTED ON FORM LQ9,
PLEASE COMPLETE THE REQUEST FOR CHANGE FORM AT THE END OF THIS PACKET.
DELAWARE DIVISION OF REVENUE
Revenue Code 0029-01
MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308
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BUSINESS CODE GROUP DESCRIPTION
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*DF44013019999*
03/31/13
200 RELOCATFEE
04/22/13
BUSINESS NAME AND MAILING ADDRESS
A
B
C
Total Number
Total Amount
Total Amount
ASSESSMENT BASIS
of Lots Rented
Collected from Tenant
Collected from Owner
1. JANUARY
1.
1.
1.
2. FEBRUARY
2.
2.
2.
COMMUNITY NAME AND LOCATION ADDRESS
3. MARCH
3.
3.
3.
4. DELINQUENT PAYMENTS
4.
4.
Community Name
5. TOTAL
5.
5.
(Add Lines 1 thru 4.)
Community Address
City
State
Zip Code
TOTAL AMOUNT DUE
$
(Add Columns B and C).
TAX PARCEL ID NUMBER
X
Mail This Form With Remittance Payable to:
Delaware Division of Revenue
AUTHORIZED SIGNATURE
DATE
I declare under penalties of perjury that this is a true, correct and complete return.
P.O. Box 2340
If desired, provide an E-mail address where we may contact you regarding this return.
Wilmington, DE 19899-2340
TELEPHONE NUMBER

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