reglab/housing_qa huggingface dataset:
30 DE Code § 2118. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2118. Officers to enforce license laws; penalties.

§ 2118. Officers to enforce license laws; penalties. (a) Every justice of the peace and constable, within such officer's respective county, whenever such officer has knowledge that any individual, copartnership, firm or corporation or any other association of persons acting as a unit is or are engaged in prosecuting, following or carrying on or practicing or conducting any business, trade, pursuit or occupation mentioned and enumerated in this part without having first obtained a license therefor as required in this part, shall make complaint or cause complaint to be made thereof to the Department of Finance, which shall thereupon proceed according to the provisions of this chapter relative thereto, and the jurisdiction of justices of the peace and constables relative to misdemeanors and offenses shall extend and apply to misdemeanors and offenses created by this part. Every individual, copartnership, firm or corporation or any other association of persons acting as a unit engaged in prosecuting, following or carrying on or practicing or conducting any business, trade, pursuit or occupation mentioned and enumerated in this part, shall, on demand of any officer of the Department of Finance or of any justice of the peace or constable or on demand of any citizen of this State, produce the license therefor; and unless he, she or they shall so do, it shall be presumptive evidence that he, she or they, as the case may be, has or have no license. (b) Whoever, being a justice of the peace, sheriff, deputy sheriff or constable, neglects or refuses to perform the duty required of such officer, as in this section provided, shall be fined in such amount as the court may determine. (c) Whoever, being a public officer and having made an arrest under this section, accepts or receives any money or reward of any kind, as a condition of releasing the person arrested without prosecution, shall be fined not more than $100, or imprisoned not more than 20 days, or both. (d) Justices of the peace shall have jurisdiction of offenses under this part. Code 1915, §  226A;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  206, 206B;  41 Del. Laws, c. 18, §  2;  30 Del. C. 1953, §  2118;  57 Del. Laws, c. 741, §§  10A, 10D;  70 Del. Laws, c. 186, §  1;  78 Del. Laws, c. 266, §  22;
30 DE Code § 2119. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2119. Carrying on specified occupations without license; penalties.

§ 2119. Carrying on specified occupations without license; penalties. If any individual, copartnership, firm or corporation or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any occupation or business for which a license is required by this Part, within the limits of this State, without having first obtained a proper license therefor, that person or persons and the individuals composing such firm or association of persons and each of them and the president and directors of such corporation and each of them, and those persons defined in § 282 of Title 11, for every such offense shall be liable to the payment of the license fees and shall be fined not more than $3,000, or imprisoned not more than 2 years, or both. 15 Del. Laws, c. 381, §  4;  17 Del. Laws, c. 83, §  2;  18 Del. Laws, c. 555, §  4;  20 Del. Laws, c. 118, §  1;  20 Del. Laws, c. 457, §§  1, 2;  Code 1915, §§  182, 183;  40 Del. Laws, c. 27, §  1;  40 Del. Laws, c. 29, §§  1, 2;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  194, 197;  41 Del. Laws, c. 14, §§  4, 7;  30 Del. C. 1953, §  2119;  57 Del. Laws, c. 136, §  9;  67 Del. Laws, c. 40, §§  4, 5;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2120. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2120. Computation of gross receipts.

§ 2120. Computation of gross receipts. (a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or any other expense whatsoever paid or accrued or losses, unless otherwise expressly provided in this part. (b) “Gross receipts” (and, in the case of Chapter 43 of this title, “rent” and “lease rental payments”) shall not include amounts received from a related entity. Entities are related whenever: (1) more than 80 percent in value of the stock, partnership interests, beneficial trust interests or other ownership interests of each entity is owned directly, indirectly or beneficially by the same 5 or fewer individuals; or (2) 100 percent of each entity is owned by a member or members of 1 family. “Family” for purposes of this section shall mean those individuals standing in a close family relationship to each other. For purposes of this subsection, a “close family relationship” shall mean the following relationships: A husband or wife; a parent, grandparent, child by birth, spouse or surviving spouse of a child by birth, a child by legal adoption, the lineal descendant of the decedent, a stepchild of the decedent or the lineal descendant of a stepchild; or any person whose relationship is within 5 degrees of consanguinity, whether by the whole or half blood, and whether a blood relative of the decedent or a relative by virtue of legal adoption. For purposes of determining ownership interest of 5 or fewer individuals (and not members of a family), ownership of stock, partnership interests, trust beneficial interests or other ownership interests shall be determined in accordance with the attribution rules set out in § 544(a) of the Internal Revenue Code of 1986 (26 U.S.C. § 544) or successor section. 30 Del. C. 1953, §  2120;  57 Del. Laws, c. 136, §  10;  60 Del. Laws, c. 24, §  18;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 489, §§  1, 2;  72 Del. Laws, c. 104, §  7;
30 DE Code § 2121. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2121. Prorating of license fees for part-year licensees.

§ 2121. Prorating of license fees for part-year licensees. In the case of any person making an initial application for a business or occupational license pursuant to Chapter 23, 25, 27, 29 or 43 of this title, the basic annual license fee for such initial year specified therein shall be reduced pro rata by the portion attributable to the number of full calendar months of the license year that have expired prior to the issuance of the license or, otherwise than in the event of any person making an initial application for a license, in the case of license fees under Chapter 23 of this title computed according to numbers of business units prior to such business units being placed in service. 60 Del. Laws, c. 562, §  5;  67 Del. Laws, c. 40, §§  18, 19;
30 DE Code § 2122. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2122. Definitions.

§ 2122. Definitions. For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, during the entirety of the lookback period, not required to be licensed under a specific chapter of Part III of this title, shall be deemed to have had no taxable gross receipts during the lookback period with regard to that chapter. 69 Del. Laws, c. 289, §  12;
30 DE Code § 2123. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2123. Annual filing requirements.

§ 2123. Annual filing requirements. The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter. In no event shall taxpayers required to report gross receipts be permitted to file any less frequently than annually. 69 Del. Laws, c. 289, §  14;
30 DE Code § 2125. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2125. Definitions applied to § 2124; burden of persuasion.

§ 2125. Definitions applied to § 2124; burden of persuasion. (a) For purposes of remedies under § 2124 of this title, (1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applying the constructive ownership rules of 26 U.S.C. § 318(a), any entity in which 25% or more of whose equity is owned by a revokee, or any natural person or entity owning 25% or more of the equity of the revokee; (2) “Revokee.” — “Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title; (3) “Substantially same business.” — A business is substantially the same as a revokee's business if any of the following conditions exist:  a. The business location is substantially the same as the revokee's; b. The customers are substantially the same as the revokee's; c. The employees are substantially the same as the revokee's; or d. The physical assets of the business are substantially the same as the revokee's. (b) “Burden of proof.” — Provided the Director shall show that a license was properly revoked, denied or withheld under § 2124 of this title, in any proceeding initiated under § 2124(e) of this title or in any other proceeding in which the State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title. 74 Del. Laws, c. 159, §  5;
30 DE Code § 2126. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2126. Confidential reporting of violators.

§ 2126. Confidential reporting of violators. The Department of Finance shall provide an anonymous reporting system for the reporting of individuals or businesses who have failed to obtain any license required under Chapter 23, 25, 27, or 29 of this title. 79 Del. Laws, c. 400, §  1;
30 DE Code § 2303. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 23. Cost of Occupational Licenses and Fees|§ 2303. Special requirements for nonresident junk dealers; penalty.

§ 2303. Special requirements for nonresident junk dealers; penalty. (a) Any nonresident junk dealer or person or persons desiring to conduct the business of dealing in junk shall not be permitted to conduct and carry on such business within the State until such person has first secured a license therefor and pays to the Department of Finance the sum of $150. Such license shall not be required when the nonresident junk dealer is buying from and selling to or exchanging goods, wares and merchandise with an established qualified dealer of the State. (b) Whoever violates this section shall be fined not less than $100, nor more than $500, and, on failure to pay such fine, shall be imprisoned not less than 3 months, nor more than 6 months. (c) Justices of the peace shall have jurisdiction of offenses under this section. Code 1915, §  226A;  40 Del. Laws, c. 29, §§  1, 2;  40 Del. Laws, c. 30, §  1;  Code 1935, §  199;  30 Del. C. 1953, §  2303;  57 Del. Laws, c. 741, §  11;  67 Del. Laws, c. 261, §  7;
30 DE Code § 2304. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 23. Cost of Occupational Licenses and Fees|§ 2304. Vending machine license and identifying labels.

§ 2304. Vending machine license and identifying labels. (a) Every owner of a coin-operated vending machine in this State, including amusement machines, music machines, cigarette vending machines and all merchandising machines regardless of the product dispensed shall affix thereto a label identifying the owner of the machine and the owner's address, which identifying label shall not be less than 2 square inches in area. (b) Except as provided in Chapter 53 of this title, whoever being the owner of a vending machine requiring an identifying label pursuant to this section fails to affix to each such machine the identifying label required by this section or who, on written request of the Director of Revenue or the Director's designee, fails to disclose within a reasonable time not to exceed 120 hours the present location of any or all such machines (including amusement machines and music machines but not cigarette vending machines) to the Division of Revenue shall be fined not less than $25 nor more than $50, for each machine not having such identifying label affixed thereto or whose location is not disclosed in accordance with this subsection. A fine of not less than $50 or more than $100 for each machine shall be applicable whenever an owner fails both to affix the identifying label to, and disclose the present location of, a machine in accordance with the requirements of this section. For purposes of this subsection, failure to disclose in response to a subsequent request which is substantially identical to a request issued less than 60 days earlier shall be considered to be a continuation of the earlier failure to disclose and shall not constitute a separate act for purposes of this subsection. The Superior Court in and for the county in which the machine is located or in which the Division of Revenue maintains its principal office shall have exclusive original jurisdiction over offenses described in this subsection. (c) Vending machine license. — Every owner or operator of a coin-operated vending machine in this State, other than amusement machines specified in § 2301(a)(2) of this title, or cigarette machines specified in § 5308(c) of this title, shall apply for a vending machine license and pay a fee of $5.00 for each machine; provided, that the coin required to operate such machine is valued at $.05 or more. 30 Del. C. 1953, §  2304;  57 Del. Laws, c. 188, §  45;  60 Del. Laws, c. 296, §  6;  67 Del. Laws, c. 40, §  26;  67 Del. Laws, c. 261, §  8;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 292, § 6;
30 DE Code § 2305. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 23. Cost of Occupational Licenses and Fees|§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers.

§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers. (a) Definitions. — For purposes of this section, the following definitions shall apply:  (1) “Gross receipts” includes the licensee's commissions on pari-mutuel and totalizator pools conducted or made at any racetrack licensed under Chapter 100 of Title 3, as well as all amounts received for admission, parking, catering, sale of programs or any other source at any harness race meet conducted at such racetrack. (2) “Harness race horse owner, trainer or driver” shall mean those persons who have been licensed as such in accordance with Chapter 100 of Title 3. (3) “Harness racing meet operator” includes every person conducting a harness racing meet within this State and who has been licensed in accordance with Chapter 100 of Title 3. (4) “Person” includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. (b) License fee — harness racing meet operators. — Every harness racing meet operator shall pay to the Secretary of Finance, in lieu of any other license fees under this part, a license fee at the rate of 7 5/1 0 0 of 1 percent of the aggregate gross receipts paid to such operator in connection with any harness racing meet commencing after December 31, 1978, which license fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the license fee due; provided, that gross receipts from all pari-mutuel and totalizator pools conducted or made at any racetrack licensed under Chapter 5 of Title 28 shall not be included if received prior to January 1, 1981. (c) Same — harness race horse owners, trainers and drivers. — Every harness race horse owner, trainer and driver shall be liable, in lieu of any other license fees under this part, for a license fee at the rate of 4/1 0 of 1 percent of the aggregate gross receipts paid to such person as purse money in connection with any harness racing meet conducted within this State. The harness racing meet operator licensed to conduct any such harness racing meet shall withhold a sum equal to the aggregate liability imposed under the preceding sentence with respect to the aggregate purse money paid to all harness race horse owners collectively during each month, and shall pay the amount thereof on or before the twentieth day of the immediately succeeding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the license fee due. 62 Del. Laws, c. 18, §  4;  65 Del. Laws, c. 121, §  2;
30 DE Code § 2503. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 25. Contractors’ License Requirements and Taxes|§ 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses.

§ 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses. (a) Every architect or professional engineer or contractor or construction manager engaging in the practice of such profession shall furnish the Department of Finance within 10 days after entering into any contract with a contractor or subcontractor not a resident of this State, a statement of the total value of such contract or contracts together with the names and addresses of the contracting parties. (b) In the case of any person or firm failing or refusing to comply with this section, there shall be assessed by the Secretary of Finance a civil penalty of not more than $10,000 for each occurrence. (c) Any person or firm who wilfully or knowingly fails or refuses to comply with this section shall be guilty of a misdemeanor and upon conviction shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. 18 Del. Laws, c. 555, §  2;  Code 1915, §  184;  40 Del. Laws, c. 27, §  1;  Code 1935, §  196;  42 Del. Laws, c. 68, §  1;  43 Del. Laws, c. 9;  30 Del. C. 1953, §  2503;  57 Del. Laws, c. 136, §  14;  57 Del. Laws, c. 741, §  12A;  65 Del. Laws, c. 476, §  11;
30 DE Code § 2704. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 27. Manufacturers’ License Requirements and Taxes|§ 2704. Exemptions.

§ 2704. Exemptions. This chapter shall not apply to the production or manufacture of steam, gas or electricity for heat, light or power or to the production of the usual farm products for home consumption or market purposes. 14 Del. Laws, c. 24, §  1;  27 Del. Laws, c. 29;  Code 1915, §§  196, 226A;  40 Del. Laws, c. 25, §  1;  40 Del. Laws, c. 30, §  1;  Code 1935, §  171;  30 Del. C. 1953, §  2703;  57 Del. Laws, c. 136, §  15;  75 Del. Laws, c. 199, §  36;
30 DE Code § 2910. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes|§ 2910. Tire retailer license requirements; license fee; additional fee on new tires.

§ 2910. Tire retailer license requirements; license fee; additional fee on new tires. (a) In addition to any license required under § 2905 of this title, any person desiring to engage in business in this State as a retailer of tires for vehicles shall obtain a registration upon making application to the Division of Revenue at no additional cost. (b) In addition to the registration required by subsection (a) of this section, every retailer of tires for vehicles shall pay a fee at the rate of $2.00 per tire sold at retail during any month. Such fee shall be due on the twentieth of the following month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due. Each retailer of tires may list, as a separate line item on an invoice, the amount of the fees due under this subsection. (c) The term “retailer” shall have the meaning ascribed to that term in § 2901(18) of this title. The term “tire” shall have the meaning ascribed to that term in § 6040 of Title 7. The term “vehicle” shall have the meaning ascribed to that term in § 101 of Title 21, except that such term shall not include farm tractors. (d) The fees provided by this section shall be remitted to the Division of Revenue on forms issued by the Director of Revenue and subject to such regulations and requirements as shall be prescribed by the Director of Revenue. The Director of Revenue shall deposit the additional fee provided in this section to the credit of the special fund described in § 6041 of Title 7. The Division of Revenue shall enter into an agreement with the Department of Natural Resources and Environment Control authorizing the Division of Revenue to charge such fund an amount reasonably determined by the Division of Revenue to be the cost of administering the fees described in this section. 75 Del. Laws, c. 346, §  8;  77 Del. Laws, c. 412, §  2;  78 Del. Laws, c. 1, §  9;  78 Del. Laws, c. 100, §  17;
30 DE Code § 2911. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes|§ 2911. Retail Crime Unit; Retail Crime Fund and fee.

§ 2911. Retail Crime Unit; Retail Crime Fund and fee. (a) There is hereby established within the Department of Justice a unit, “The Retail Crime Unit”, dedicated to the prosecution of retail crime. (b) There shall be a Deputy Attorney General assigned to the Retail Crime Unit and charged with the prosecution of retail crime. (c) In addition to any fees that may be applicable under this chapter, a $15 fee shall be applied annually to each license holder under §§ 2905 and 2908 of this title. (d) Funds generated by this fee shall be deposited in the State Treasury to the credit of the “Retail Crime Fund”. (e) All funds collected pursuant to this section, and all funds allocated to the Retail Crime Fund shall be used to pay for all necessary expenses and operational costs including but not limited to salary associated with implementing the provisions of this section as such expenditures are authorized by the General Assembly in the annual operating budget. 76 Del. Laws, c. 390, §  1;
30 DE Code § 2912. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes|§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.

§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales. This section expired on December 1, 2014, under the terms of subsection (e) of the statute as enacted in 77 Del. Laws, c. 275, § 7.