The Delaware LQ9 form is a document required for owners of manufactured-home communities in Delaware to report and remit a monthly assessment to the Delaware Manufactured Home Relocation Trust Fund. This assessment, established by Delaware House Bill No. 2, is set at $3.00 per rented lot, with equal contributions from both the tenant and the owner. The fund is designed to assist homeowners who must relocate due to land-use changes, as well as to cover costs associated with the transport and disposal of abandoned homes.
The Delaware LQ9 form plays a critical role in the management and funding of the Delaware Manufactured Home Relocation Trust Fund. This form is required from every owner or landlord of a manufactured-home community in Delaware, mandating a monthly assessment of $3.00 for each rented lot. This fee is split evenly between the tenant and the lot owner, with each party contributing $1.50. The purpose of this assessment is to support homeowners who must relocate due to changes in land use, as well as to cover the costs associated with transporting immovable mobile homes and disposing of abandoned properties. Each quarter, landlords must report delinquent tenants who have failed to pay their portion of the assessment using Schedule 1, which accompanies the LQ9 form. It is important to note that the assessment is applicable even if a lot is rented for only part of a month, and owners remain responsible for their share regardless of tenant payments. The completed form and any payments are due by the twentieth day after the close of each calendar quarter, ensuring that the Trust Fund remains adequately funded to assist those in need. For any inquiries, the Division of Revenue and the Delaware Manufactured Home Relocation Authority provide resources and support to clarify the process.
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
A
B
C
ASSESSMENT BASIS
Total Number
Total Amount
of Lots Rented
Collected from Tenant
Collected from Owner
1.
JANUARY
2.
FEBRUARY
COMMUNITY NAME AND LOCATION ADDRESS
3.
MARCH
4.
DELINQUENT PAYMENTS
Community Name
5.
TOTAL (Add Lines 1 thru 4.)
Community Address
TOTAL AMOUNT DUE (Add Columns B and C).
$
City
State
Zip Code
TAX PARCEL ID NUMBER
X
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
06/30/11
07/20/11
Total Amount Collected
from Tenant
APRIL
MAY
JUNE
09/30/11
10/20/11
JULY
AUGUST
SEPTEMBER
12/31/11
01/20/12
OCTOBER
NOVEMBER
DECEMBER
DELAWARE MANUFACTURED HOME RELOCATION TRUST FUND
Schedule 1 - Delinquent Tenant Report
MANUFACTURED-HOME
REPORT FOR QUARTER ENDING:
COMMUNITY OWNER
NAME OF DELINQUENT TENANT
STREET ADDRESS
CITY
STATE
ZIP CODE
NUMBER OF MONTHS
TOTAL AMOUNT
DELINQUENT
OUTSTANDING
TOTAL
Mail This Form With Remittance Payable To:
P.O. Box 2340, Wilmington, DE 19899-2340
AUTHORIZED SIGNATURE I declare under penalties of perjury, that this
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.
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
A. ACCOUNT NUMBER
6. CORRECT BUSINESS LOCATION ADDRESS
NAME
SOLE PROPRIETORS: ENTER
B. BUSINESS NAME
SOCIAL SECURITY NUMBER
ADDRESS
AND MAILING ADDRESS
7. CORRECT MAILING ADDRESS IF DIFFERENT FROM ABOVE
AUTHORIZED SIGNATURE
E-MAIL ADDRESS
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