Facts & Stats

New Castle County at a Glance (2002 Census Estimate)

• Delaware: 807,385
• New Castle County: 512,370
• Wilmington: 72,503
• Newark: 29,798
• New Castle: 4,830
• Middletown: 6,333
• Elsmere: 5,798

Beginnings
The first permanent settlement on Delaware soil was Fort Christina, which was established in 1638 by the Swedish. The area is now known as Wilmington.

Cost of Living (4th quarter 2005)

Gross Receipt Taxes and License Fees (Source - Delaware Economic development Office)
http://www.state.de.us/dedo/new_web_site/ frames/tax.html
Most occupations and businesses require the purchase of a license in order to operate legally in Delaware. Although license fees are minimal, several types of businesses, including those listed below, are required to pay a gross receipts tax in addition to the business license fees. Gross receipts tax information for types of businesses other than those listed may be obtained from the Delaware Economic Development Office.

• Manufacturers - $75 annual fee for each place of business, plus a tax of 0.180% (effective January 1, 2000) on the gross receipts for all goods manufactured in Delaware, regardless of the location of sale. In computing monthly gross receipts, the first $1 million in receipts are not subject to taxation.
  
  
• Wholesalers - $75 annual fee for each place of business, plus a tax of 0.384% on the gross receipts of all goods physically delivered within Delaware to the purchaser. In computing monthly gross receipts, the first $50,000, in receipts are not taxable. Manufacturers that also wholesale their products are subject to both the manufacturing and wholesale tax on gross receipts.
  
  
• Retailers - $75 annual fee, plus $25 for each separate branch or additional business location. Each retailer pays an additional tax of 0.720% on the aggregate receipts in excess of $50,000 per month.
  
  
• Restaurants - $75 annual fee, plus $25 for each separate branch or location, plus an additional fee of 0.624% on aggregate receipts in excess of $50,000 per month.
  
  
• Food Processors - $75 annual fee for each place of business, plus a tax of 0.192% on gross receipts, in excess of $50,000 per month, from all goods sold within Delaware.
  
  
• Petroleum Products Wholesalers - $75 annual fee for each place of business, plus 0.9% (Hazardous Substances Cleanup Tax) and 0.384% on aggregate receipts in excess of $50,000 per month. Wholesalers are also subject to a surtax of 0.24% (.0024) on the sale of petroleum products.
  
  
• Petroleum Products Retailers - $75 annual fee for each place of business, plus additional fees of 0.9% (Hazardous Substances Cleanup Tax) and 0.72% on aggregate receipts in excess of $50,000 per month. (Retailers are exempt from 0.9% and 0.72% tax if the Hazardous Substances Cleanup Tax was paid to their supplier.)
  
  
• Occupational/Professional/General Services - $75 annual fee for first location and $25 for each additional location for most, plus an additional fee of 0.384% on aggregate receipts in excess of $50,000 per month.