Delaware Form Lq9 – Fill Out and Use This PDF

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.

Community owners must file Form LQ9 each quarter with the Delaware Division of Revenue. The form covers three-month reporting periods: January through March, April through June, July through September, and October through December. Each quarterly submission must report the total number of rented lots in the community, the amounts collected from tenants as additional rent, and the owner's matching contribution. Delinquent payments from prior quarters must be reported on a separate line and added to the current period total. The authorized signature of the community owner or a designated representative is required on each filing, along with the filing date.

Non-compliance with Delaware Form LQ9 requirements may result in penalties from the Delaware Division of Revenue. Community owners who fail to collect or remit assessments on time are responsible for any amounts owed, including any tenant portions that were not collected. The Delaware Manufactured Home Relocation Trust Fund depends on timely quarterly submissions to maintain financial support for displaced manufactured-home residents. For other quarterly Delaware state tax filings, see Delaware Form 200-ES.