[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304222-105":53,"doc-detail-304222-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","grrt-form-6","GRRT Form 6%","","Town of Ocean View, Delaware requires all rental license holders to submit a completed Gross Rental Receipts Tax (GRRT) form even if no rental income is received. The form must be returned by February 15 and August 15 each year, covering gross rental receipts for two half-year periods. The GRRT rate is 6% starting January 1, 2025, with tax payment due from the property owner or a designated agent. Late payment triggers a $25.00 per month fee, and the form must be printed, completed, signed, and submitted with the amount due.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/grrt-form-6/304222/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/grrt-form-6/304222.png","ImageObject",442,249,{"name":88,"@type":89},"Graffin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file the GRRT form in Ocean View?","Question",{"text":108,"@type":109},"All rental license holders must submit a completed GRRT form to the Town regardless of whether rental income is received.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the GRRT due dates and which receipt periods do they cover?",{"text":113,"@type":109},"Gross rental receipts from January 1 through June 30 are due August 15, and receipts from July 1 through December 31 are due February 15.",{"name":115,"@type":106,"acceptedAnswer":116},"What tax rate applies starting January 1, 2025, and what happens if payment is late?",{"text":117,"@type":109},"The GRRT rate is set at 6% for gross rental receipts received starting January 1, 2025. Failure to pay by the due date results in a late fee of $25.00 per month.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304222,1790492548,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},3573418547284,"https://eur-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","TOWN OF OCEAN VIEW, DELAWARE  \nThe Town Code requires ALL rental license holders to submit a completed Gross Rental Receipts Tax (GRRT) form to the Town regardless of whether rental income is received. GRRT forms are to be returned no later than February 15th and August 15th each year for the time periods as noted in 1 and 2 below. Failure to pay the required GRRT on the due date will result in the imposition of a $25.00 per month late fee as noted in the Town Code. Note: If you are using a property management company, they may be submitting this payment for you. Please confirm with them. Thank you.  \nGROSS RENTAL RECEIPTS TAX FORM FOR RENTAL INCOME  \nChapter 93 of the Ocean View Town Code addresses Licenses and states specifically in § 93-15-A that A Gross Receipts Tax is assessed on all rental income. Resolution 24-09 set the rate at 6% for Gross Rental Receipts received starting January 1, 2025. The payment of the tax shall be the responsibility of the person who is the owner of the property being rented; provided, however, that such person may designate an agent to collect and pay the tax to the Town. § 93-15-C states that Every property owner offering property for rent or receiving any rent on which the tax is imposed is obligated to file, or have filed by a designated agent, a rental tax report form with the Town Manager and to pay the Town the amount of tax due the Town, as noted below in this document. § 93-15-E notes any person obligated to pay the tax imposed and assessed by this section who fails or refuses to file the required rental tax report and to remit the tax required to be paid within the time and in the amount specified in Subsection A hereof, unless it is shown that such failure is due to reasonable cause, shall be charged, in addition to the amount of tax owed the Town, a late fee as noted in the  \nTown Code. ($25.00 per month until the required Gross Rental Receipt Taxes are paid). (Amended 121017)  \nPLEASE PRINT  \nLocation of rental property:        \n\\# Name of street where rental property is located Unit \\#  \nName of Property Owner:   Email:   Name of Person and/or Agency Submitting Payment:    \n1. Gross Rental Receipts received from January 1ST thru June 30TH during the calendar year: $   Due August 15th  \n2. Gross Rental Receipts received from July 1ST thru December 31ST during the calendar year: $   Due February 15th  \n6% TAX DUE ON GROSS RENTAL RECEIPTS (Amount on Line 1 and/or 2 x .06): $    \nAmount Due  \nI/WE THE UNDERSIGNED SWEAR OR AFFIRM UNDER PENALTY OF PERJURY THAT ALL THE FOREGOING  \nINFORMATION IS TRUE AND ACCURATE.  \n    /   /    \nSignature (s) Date  \nChecks or Money Orders to be made payable to: THE TOWN OF OCEAN VIEW  \nFORM MUST BE COMPLETED AND SIGNED BEFORE RETURNING IT WITH AMOUNT DUE TO:  \nTown of Ocean View • 201 Central Ave.– 2nd Floor • Licensing • Ocean View, DE 19970  \nPhone \\# : 302-539-9797 Ext. 102 • [Email](Email : JStosic@oceanviewde.gov)[ :](Email : JStosic@oceanviewde.gov)[ ](Email : JStosic@oceanviewde.gov)[JStosic@oceanviewde.gov](Email : JStosic@oceanviewde.gov)  \nPayments can be made at 201 Central Ave.– 2nd Floor  \n*** TOWN USE ONLY ***  \nDate Received:   /   /   Received by:   Reviewed by Finance:    \nRemittance Enclosed: $   Method of Payment:    \nProcessed by:   Date:   /   /   Approved by:   Date:   /  /    \n(approved by Town Manager or designee)  \nCustomer ID:   Invoice\\#: I   -   PIDN:   -   LICENSE \\# L   -    \nPayment submitted by: Property Owner   Realtor / Property Management Representative:   CYE","cbCaiqJJfeSpUX0d","https://ap.wps.com/l/cbCaiqJJfeSpUX0d","pdf",256053,"English","# Gross Rental Receipts Tax (GRRT) filing requirements\n## Filing deadlines and payment responsibility\n## Tax rate and late fee rules\n## Form fields and calculation lines\n## Signature, remittance, and town processing information","[{\"question\":\"Who must file the GRRT form in Ocean View?\",\"answer\":\"All rental license holders must submit a completed GRRT form to the Town regardless of whether rental income is received.\"},{\"question\":\"What are the GRRT due dates and which receipt periods do they cover?\",\"answer\":\"Gross rental receipts from January 1 through June 30 are due August 15, and receipts from July 1 through December 31 are due February 15.\"},{\"question\":\"What tax rate applies starting January 1, 2025, and what happens if payment is late?\",\"answer\":\"The GRRT rate is set at 6% for gross rental receipts received starting January 1, 2025. Failure to pay by the due date results in a late fee of $25.00 per month.\"}]","GRRT Form 6% | PDF",1789811252]