All Domestic and Foreign Limited Liability Companies, Limited Partnerships, and General Partnerships formed or registered in Delaware must pay $300.00 in taxes each year, whether or not they operate a business. There is no obligation to submit an Activity Report, only payment is required. This payment can be easily made by credit card on the Delaware website. The previous year's annual taxes must be paid on or before June 1.
This type of tax that must be paid every year in the state of Delaware is called Franchise Tax (Franchise tax or privilege tax).