Q: How do I make a new apple account and delete the one I have now? I don't know my password for the id they use and it won't let me use my current email address?

You can't delete an account, all you can do is remove any personal info from in and stop using it - but anything that you downloaded from the stores with it will remain tied to that account.

If you don't know the password for it then try this page to get it reset : http://iforgot.apple.com

If you also don't know your security answers, then if you have a rescue email address (which is not the same thing as an alternate email address) set up on your account then steps 1 to 5 on the page that you posted from should let you reset them : go to https://appleid.apple.com/ and click 'Manage your Apple ID' on the right-hand side of that page and log into your account, then click on 'Password and Security' on the left-hand side of that page and on the right-hand side you should see an option to send security question reset info to your rescue email address.

If you don't have a rescue email address (you won't be able to add one until you can answer 2 of your questions) then you won't get the reset option - you will need to contact iTunes Support / Apple to get the questions reset.

Contacting Apple about account security : http://support.apple.com/kb/HT5699

When they've been reset (and if you don't already have a rescue email address) you can then use the steps half-way down the page that you posted from to add a rescue email address for potential future use.

How to create a new account : http://support.apple.com/kb/HT2731