Synopsis of Delaware House
Bills 267 and 268. All tax changes are effective
as of January 1, 2003 and all other fee
changes are effective beginning August 1,
2003.
|
Corporations |
|
Tax/Fee Type |
Prior Fee |
New Fee |
|
Domestic Corporation Franchise Tax
Report Fee |
$20 |
$25 |
|
Franchise Tax Rates:
- Maximum Tax
- Assumed Par Value Multiplier
- 0-3,000 Shares
- 3,001 – 5,000 Shares
- 5,001 - 10,000 Shares
-
Per 10,000 thereafter
|
|
|
|
$150,000 |
$165,000 |
|
$200 |
$240 |
|
$30 |
$35 |
|
$50 |
$62.50 |
|
$90 |
$112.50 |
|
$50 |
$62.50 |
|
Penalty for Failure to File Domestic
Corporation Franchise
Tax Report |
$50 |
$100 |
|
Foreign Corporation Annual Report
Fee |
$50 |
$60 |
|
Penalty for Failure to File Foreign
Corporation Annual Report |
$50 |
$100 |
|
DCIS Data Entry Fee |
$20 |
$25 |
|
Certified Copies |
$20 |
$30 |
|
Short Form Good Standing |
$20 |
$30 |
|
Long Form Good Standing |
$100 |
$125 |
|
Receiving/filing/indexing a Certificate
of Conversion from a Domestic Corporation
to another entity |
$50 |
$100 |
|
Insufficient Funds/Stop Payment Order
Fee |
$25 |
$60 |
|
Limited
Liability Companies |
|
Tax/Fee Type |
Prior Fee |
New Fee |
|
Annual Tax |
$100 |
$200 |
|
Formation of a Domestic LLC |
$50 |
$90 |
|
Most Other Domestic LLC Certificates |
$50 |
$100 |
|
Miscellaneous LLC Filings |
$25 |
$50 |
|
Certain Foreign LLC Filings |
$50 |
$100 |
|
Certified Copies |
$20 |
$30 |
|
Short Form Good Standing |
$20 |
$30 |
|
Long Form Good Standing |
$100 |
$125 |
|
Insufficient Funds/Stop Payment Order
Fee |
$25 |
$60 |
|
Limited
Partnerships |
|
Tax/Fee Type |
Prior Fee |
New Fee |
|
Annual Tax |
$100 |
$200 |
|
Miscellaneous LP Filings |
$25 |
$50 |
|
Certified Copies |
$20 |
$30 |
|
Short Form Good Standing |
$20 |
$30 |
|
Long Form Good Standing |
$100 |
$125 |
|
Insufficient Funds/Stop Payment Order
Fee |
$25 |
$60 |
|
General Partnerships
& Limited Liability Partnerships |
|
Tax/Fee Type |
Prior Fee |
New Fee |
|
Annual Tax |
$100
(per partner for LLPs) |
$200
(per partner for LLP - no change to
$120,000 cap) |
|
Penalty for Failure to Pay Annual
Tax |
$100
(per partner for LLPs) |
$200
(per partner for LLPs) |
|
LLP Statement of Qualification |
$100
per partner |
$200 per partner |
|
Miscellaneous Filings |
$25 |
$50 |
|
Certified Copies |
$20 |
$30 |
|
Short Form Good Standing |
$20 |
$30 |
|
Long Form Good Standing |
$100 |
$125 |
|
Insufficient Funds/Stop Payment Order
Fee |
$25 |
$60 |
|
Statutory
Trusts |
|
Tax/Fee Type |
Prior Fee |
New Fee |
|
Domestic & Foreign Statutory
Trust Filings |
$100 |
$200 |
|
Name Reservation |
$50 |
$75 |
|
Certified Copies |
$10 |
$30 |
|
Short Form Good Standing |
$10 |
$30 |
|
Long Form Good Standing |
$10 |
$125 |
