Delaware Form Lq9 – Fill Out and Use This PDF

The Delaware LQ9 form is crucial for owners and landlords of manufactured-home communities in Delaware. It lays down the requirement to remit a monthly $3.00 assessment per rented lot to the Delaware Manufactured Home Relocation Trust Fund, aimed at assisting residents who need to move due to land-use changes. This form ensures a shared financial responsibility between the lot's tenant and owner, each paying half of the assessment.

Ready to fulfill your obligations under the Delaware House Bill No. 2? Ensure timely and accurate completion of your LQ9 form by clicking the button below.

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Delaware Form Lq9 PDF Details

In response to Delaware House Bill No. 2 enacted during the First Session of the 142nd Delaware General Assembly, owners of manufactured-home communities are obliged to contribute to the Delaware Manufactured Home Relocation Trust Fund. This legislation mandates a $3.00 monthly assessment for each rented lot within a community, splitting the cost equally between the lot's tenant and the owner. The primary goal of this fund is to offer financial support to manufactured-home owners who need to move due to changes in land use, covering expenses related to the transportation of immovable mobile homes, as well as the demolition or disposal of abandoned homes within these communities. The Delaware Manufactured Home Relocation Authority, which came into existence to oversee the fund, ratified this monthly assessment during its board meeting on February 19, 2004. For the purpose of collection, landlords are tasked with gathering the tenant's share of the assessment as additional rent each month. Exceptions are made for vacant lots where no assessment is due. All aspects, including failure to pay on behalf of the tenants and the procedural dealings with such occurrences, are meticulously outlined in Form LQ9 and its accompanying Schedule 1, which must be filed quarterly by community owners. Alongside, detailed guidance is provided for filling out the form, ensuring compliance, and facilitating the reporting of payments— or lack thereof. The documentation process is streamlined with explicit line-by-line instructions, ensuring clarity in reporting the total number of lots rented and the assessments collected from both tenants and owners, thereby maintaining the integrity and operational efficacy of the Trust Fund.

Question	Answer
Form Name	Delaware Form Lq9
Form Length	4 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min
Other names	11_Manufactured Homes_reporting form delaware manufactured home relocation trust fund form lq9

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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 142nd 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

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

03/31/11

200 RELOCATFEE

04/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount

of Lots Rented

Collected from Tenant

Collected from Owner

JANUARY

FEBRUARY

COMMUNITY NAME AND LOCATION ADDRESS

MARCH

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

06/30/11

200 RELOCATFEE

07/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

APRIL

MAY

COMMUNITY NAME AND LOCATION ADDRESS

JUNE

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

09/30/11

200 RELOCATFEE

10/20/11

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

JULY

AUGUST

COMMUNITY NAME AND LOCATION ADDRESS

SEPTEMBER

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE DIVISION OF REVENUE

MANUFACTURED HOME RELOCATION TRUST FUND - FORM LQ9 0308

ACCOUNT NUMBER

TAX PERIOD ENDING

BUSINESS CODE GROUP DESCRIPTION

DUE ON OR BEFORE

12/31/11

200 RELOCATFEE

01/20/12

REVENUE CODE 0029-01

BUSINESS NAME AND MAILING ADDRESS

ASSESSMENT BASIS

Total Number

Total Amount Collected

Total Amount

of Lots Rented

from Tenant

Collected from Owner

OCTOBER

NOVEMBER

COMMUNITY NAME AND LOCATION ADDRESS

DECEMBER

DELINQUENT PAYMENTS

Community Name

TOTAL (Add Lines 1 thru 4.)

Community Address

TOTAL AMOUNT DUE (Add Columns B and C).

City

State

Zip Code

TAX PARCEL ID NUMBER

Mail This Form With Remittance Payable to:

AUTHORIZED SIGNATURE I declare under penalties of perjury that this is a true, correct and complete return.

DATE

Delaware Division of Revenue

P.O. Box 2340

If desired, provide an E-mail address where we may contact you regarding this return.

TELEPHONE NUMBER

Wilmington, DE 19899-2340

DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND

Schedule 1 - Delinquent Tenant Report

MANUFACTURED-HOME	ACCOUNT NUMBER	REPORT FOR QUARTER ENDING:
COMMUNITY OWNER	ACCOUNT NUMBER	REPORT FOR QUARTER ENDING:
COMMUNITY OWNER

NAME OF DELINQUENT TENANT	STREET ADDRESS	CITY	STATE	ZIP CODE

BUSINESS CODE GROUP DESCRIPTION

200 RELOCATFEE

NUMBER OF MONTHS	TOTAL AMOUNT
DELINQUENT	OUTSTANDING

TOTAL

Mail This Form With Remittance Payable To:

Delaware Division of Revenue

P.O. Box 2340, Wilmington, DE 19899-2340

AUTHORIZED SIGNATURE I declare under penalties of perjury, that this	DATE	TELEPHONE NUMBER	E-MAILADDRESS
is a true, correct and complete return.

Delaware Manufactured Home Relocation Trust Fund - Form LQ9

Request for Change Form

Use this form to make corrections or changes to your name, address, account number or taxable year-ending date. Also use this Request for Change form if you have gone out of business and indicate the date your business ceased operations.

Please Note: This Request for Change form only makes changes to your account in our Business Master File. If you need to make similar changes to any other accounts (Corporate, Sub S Corporate, License and/or Withholding accounts), please complete the Corporate Request for Change form, the Sub S Corporate Request for Change form, the License Request for Change form or the Withholding Request for Change form respectively for each type of tax. These forms can be found on our website at: www.revenue.delaware.gov.

Step-by-Step Instructions

Step 1: Please enter your information as it appears on the Division of Revenue’s current records

Box A. Account Number – Please enter the Federal Tax Identification Number that the Delaware Division of Revenue currently has on file for you.

Box B. Business Name and Address – Please enter the business name and location address that the Delaware Division of Revenue currently lists as your business name and location address.

Step 2: Fill-in any fields you wish to change on the Request for Change form below

Field 1. Correct Business Activity – If you have changes to your current business activity, please enter your new or corrected business activity in Field 1.

Field 2. Account Number Change – If you wish to change the information in Box A, please enter your correct account number in Field 2. Otherwise, leave Field 2 blank.

Field 3. Effective Date – Please enter the date you would like this Request for Change form to go into effect. Field 4. Reason for Change – Please enter the reason for submitting this Request for Change form (i.e. out

of business, incorporated, moved).

Field 5. Sole Propietors Only – Please enter your current Social Security Number if you are a sole proprietor. If you are not a sole proprietor, please leave Field 5 blank.

Field 6. Correct Community Address – If you wish to change the information in Box B, please enter your correct location address in Field 6. Otherwise, leave Field 6 blank.

Field 7. Correct Mailing Address – Please enter your correct mailing address.

Step 3: Sign and date the form. Mail to the address listed on the form or fax to 302-577-8203.

If you have any questions, please call the Delaware Division of Revenue Business Master File Section at 302-577-8778.

DELAWARE DIVISION OF REVENUE

REQUEST FOR CHANGE

LREQ

PO BOX 8750

New Booklets Will Be Issued

WILMINGTON, DE 19899-8750

for Account No. & Bus. Code Group Changes Only

REVENUE CODE 0029-99

1. CORRECT BUSINESS ACTIVITY

2. ACCOUNT NUMBER CHANGE

3. EFFECTIVE DATE

4. REASON FOR CHANGE

BUSINESS CODE GROUP DESCRIPTION

A. ACCOUNT NUMBER

6. CORRECT BUSINESS LOCATION ADDRESS

200 RELOCATFEE

NAME

SOLE PROPRIETORS: ENTER

B. BUSINESS NAME

SOCIAL SECURITY NUMBER

ADDRESS

AND MAILING ADDRESS

CITY

STATE

ZIP CODE

7. CORRECT MAILING ADDRESS IF DIFFERENT FROM ABOVE

NAME

ADDRESS

AUTHORIZED SIGNATURE

DATE

CITY

STATE

ZIP CODE

TELEPHONE NUMBER

E-MAIL ADDRESS

How to Edit Delaware Form Lq9 Online for Free

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So as to fill out this PDF form, be sure to enter the required information in every field:

1. Start filling out your Delaware Form Lq9 with a selection of essential blanks. Note all of the required information and ensure there's nothing neglected!

Step number 1 for filling in Delaware Form Lq9

2. Once your current task is complete, take the next step – fill out all of these fields - DELAWARE DIVISION OF REVENUE, ACCOUNT NUMBER, TAX PERIOD ENDING, BUSINESS CODE GROUP DESCRIPTION, DUE ON OR BEFORE, Revenue Code, BUSINESS NAME AND MAILING ADDRESS, COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, ASSESSMENT BASIS, Total Number of Lots Rented, Total Amount Collected, Total Amount, and from Tenant with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

COMMUNITY NAME AND LOCATION ADDRESS, BUSINESS NAME AND MAILING ADDRESS, and Community Address in Delaware Form Lq9

3. The following section should be rather uncomplicated, COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, ASSESSMENT BASIS, Total Number of Lots Rented, Total Amount Collected, Total Amount, from Tenant, Collected from Owner, JULY, AUGUST, SEPTEMBER, DELINQUENT PAYMENTS, TOTAL Add Lines thru, and City - each one of these fields will have to be filled in here.

Filling out segment 3 in Delaware Form Lq9

In terms of Total Amount and Community Address, be sure you review things in this section. These two are the most important fields in the file.

4. All set to fill out this next portion! In this case you have these COMMUNITY NAME AND LOCATION ADDRESS, Community Name, Community Address, OCTOBER, NOVEMBER, DECEMBER, DELINQUENT PAYMENTS, TOTAL Add Lines thru, City, State, Zip Code, TOTAL AMOUNT DUE Add Columns B and, TAX PARCEL ID NUMBER, X AUTHORIZED SIGNATURE I declare, and DATE fields to complete.

Filling in section 4 of Delaware Form Lq9

5. This form has to be concluded with this area. Further you will notice a comprehensive set of blanks that require correct details for your form submission to be complete: N O T P R C S E D P U O R G E D O, G N D N E R E T R A U Q R O F T R, E E F T A C O L E R, T N U O M A L A T O T, G N D N A T S T U O, S H T N O M F O R E B M U N, T N E U Q N L E D, E D O C P Z, o T e b a y a P e c n a t t i, m e R h t i, W m r o F s h T, l i, a M, e u n e v e R, and n o s v D e r a w a e D.

Filling out section 5 of Delaware Form Lq9

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