reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.

§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.
An individual, 65 years of age or older or licensed as a direct care worker under §  2301(a) of this title, and whose gross receipts for the 12 months, beginning July 1 and ending June 30, preceding the year of application or renewal are less than $10,000 shall pay one fourth of the annual occupational or business license fee specified in §§ 2301(a), 2301(b), 2502(a), 2702(a), 2902(b), 2903(b), 2904(b), 2905(a), 2906(b), 2907(b), 2908(b) and 4305(a) of this title.
75 Del. Laws, c. 171, §  1;  78 Del. Laws, c. 104, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2106. Transferability of license; succession on death.

§ 2106. Transferability of license; succession on death.
Each license granted under this part shall be for the sole use and benefit of the licensee to whom it is issued and shall not be transferable. In case of the death of any licensee, the licensee's personal representative shall succeed to all rights thereunder until the date of expiration of the license issued.
14 Del. Laws, c. 418, §§  8, 10;  20 Del. Laws, c. 71, §  2;  25 Del. Laws, c. 14, §  4;  Code 1915, §§  159, 161, 188, 200, 226A;  40 Del. Laws, c. 25, §  1;  40 Del. Laws, c. 26, §  1;  40 Del. Laws, c. 27, §  1;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 173, 176, 201;  30 Del. C. 1953, §  2106;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2107. Place of business specified in license; change of location.

§ 2107. Place of business specified in license; change of location.
A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in any other place than the place of business set forth in such license. If a licensee changes the location of the licensee's place of business during the period for which the license is issued, the license may be transferred to such new location.
25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2107;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2109. Display of license; penalty.

§ 2109. Display of license; penalty.
(a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person.
(b) Every individual, every member of a firm or association of persons and every director and officer of a corporation holding a license under this part and failing to comply with this section shall be fined not more than $100.
(c) None of the provisions of this section shall be deemed or taken to repeal the penalties imposed by any statute of the State for the failure of any particular class of licensees.
25 Del. Laws, c. 145, §§  1-3;  Code 1915, §  270;  Code 1935, §  242;  30 Del. C. 1953, §  2109;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2110. Contract to pay another's license tax.

§ 2110. Contract to pay another's license tax.
No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced or given effect by any court. This section shall not apply to the surcharge described in § 2902(c)(4) of this title.
Code 1935, §  198A;  43 Del. Laws, c. 10;  30 Del. C. 1953, §  2110;  67 Del. Laws, c. 326, §  4;  78 Del. Laws, c. 94, §§  1, 2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2111. Form and signature of licenses.

§ 2111. Form and signature of licenses.
The Secretary of Finance, or the Secretary's delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The licenses shall be signed by the signature or by the facsimile signature of the Secretary of Finance and shall each bear the date of issue.
14 Del. Laws, c. 418, §  8;  Code 1915, §§  159, 226A;  40 Del. Laws, c. 25;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 206;  30 Del. C. 1953, §  2111;  57 Del. Laws, c. 741, §§  10A, 10B;  60 Del. Laws, c. 562, §  4;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2112. Contents of licenses.

§ 2112. Contents of licenses.
Every license issued under this part shall state:
(1) The name and address of the licensee;
(2) The trade, business or occupation for which the license is granted;
(3) The amount of the license fee paid to the State; and
(4) The date of issuance of the license.
25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2112;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2113. Right to carry on business under license.

§ 2113. Right to carry on business under license.
(a) Every person, other than a circus exhibitor, who shall procure an occupation license may, during the term for which such license is granted, carry on such occupation in any county of this State, subject, however, to the provisions and restrictions contained in this part.
(b) Every circus exhibitor who shall procure a license to conduct a circus shall be authorized and empowered during the term for which such license was granted to exercise and carry on such occupation in every county of this State, subject, however, to the provisions and restrictions contained in said license.
25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2113;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2115. Exemption of amusement places for religious or philanthropic purposes.

§ 2115. Exemption of amusement places for religious or philanthropic purposes.
Any person conducting or exhibiting any place of amusement which is required to be licensed, where all of the profits derived from such place of amusement are devoted to charitable, religious or philanthropic purposes, shall not be required to take out any license.
26 Del. Laws, c. 16, §  25;  Code 1915, §  226;  Code 1935, §  202;  30 Del. C. 1953, §  2115;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2116. Auctioneer and book agent exemption for veterans.

§ 2116. Auctioneer and book agent exemption for veterans.
No honorably discharged soldier or sailor shall be required to procure any license to follow the occupation of canvassing for the sale of books or for the occupation commonly known as that of “book agent” or for the occupation of auctioneer. The certificate of honorable discharge of any such soldier or sailor shall be conclusive evidence of the right of such soldier or sailor to follow the occupations hereinbefore mentioned without having procured a license therefor.
22 Del. Laws, c. 389, §§  1, 2;  26 Del. Laws, c. 180, §  8;  Code 1915, §§  213, 215;  32 Del. Laws, c. 7;  Code 1935, §§  188, 190;  42 Del. Laws, c. 66;  47 Del. Laws, c. 75;  30 Del. C. 1953, §  2116;
2023 Delaware Code › Title 30 - State Taxes › Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES › § 2117. Agent violating this chapter may be proceeded against as principal.

§ 2117. Agent violating this chapter may be proceeded against as principal.
In case of the violation of this chapter by any person, association of persons, firm or corporation, any person or persons acting as agent or agents of such person, association of persons, firm or corporation may be proceeded against as principals and, if found guilty, shall be punished in accordance with the provisions thereof.
26 Del. Laws, c. 179, §  2;  Code 1915, §  202;  Code 1935, §  178;  30 Del. C. 1953, §  2117;
2023 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 such individual, copartnership, firm or corporation or other association of persons acting as a unit shall so do, it shall be presumptive evidence that such individual, copartnership, firm or corporation or other association of persons acting as a unit, 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;  84 Del. Laws, c. 42, § 1;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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 75/100 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) License fee— 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 4/10 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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.
2023 Delaware Code › Title 30 - State Taxes › Chapter 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE › § 3003. Enforcement by Secretary of Transportation; rules and regulations.

§ 3003. Enforcement by Secretary of Transportation; rules and regulations.
The Secretary of Transportation shall have the power and authority to make, issue, promulgate and enforce such rules and regulations which shall not be inconsistent with the law as the Secretary of Transportation shall deem necessary for administration and implementation of § 3002 of this title.
30 Del. C. 1953, §  3003;  57 Del. Laws, c. 136, §  17;  70 Del. Laws, c. 186, §  1;  74 Del. Laws, c. 110, §  137;
2023 Delaware Code › Title 30 - State Taxes › Chapter 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE › § 3004. Motor vehicle dealer handling fee and payment.

§ 3004. Motor vehicle dealer handling fee and payment.
(a) Every motor vehicle dealer shall pay a handling fee of $2.00 on the sale of every new or used motor vehicle, trailer, truck tractor or motorcycle sold to the owner thereof. The handling fee shall be paid in quarterly installments payable to the Department of Finance on or before November 1, February 1, May 1 and August 1 of each year for the next preceding 3-month period ending on September 30, December 31, March 31 and June 30 of each year. The motor vehicle dealer handling fee shall not be imposed on the sale, transfer or registration of motor vehicles, trailers or motorcycles which are transferred or sold for the purpose of resale.
(b) The Department of Finance shall prescribe the form of the returns necessary for the payment of the handling fee in such manner as it may deem necessary for the proper administration of this chapter.
(c) The Department of Finance shall deposit all payments under this section in the Transportation Trust Fund, as described in Chapter 14 of Title 2.
30 Del. C. 1953, §  3004;  57 Del. Laws, c. 136, §  17;  57 Del. Laws, c. 188, §§  30, 38;  58 Del. Laws, c. 173;  71 Del. Laws, c. 150, §  69;
2023 Delaware Code › Title 30 - State Taxes › Chapter 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT › § 3102. Business and employee status during emergency period.

§ 3102. Business and employee status during emergency period.
(a) (1) An out-of-state business that conducts emergency-related work within this State related to a declared state of emergency at the request of a Delaware business licensed pursuant to this title shall, during the emergency period, not be considered to have established a level of presence that would require such business or its out-of-state employees to:
a. Register, file or remit state or local taxes; or
b. Be subject to any state licensing or registration requirements.
(2) An out-of-state employee shall not be considered to have established residency or a presence in this State that would require such person to file and pay income taxes or such person's employer to:
a. Be subjected to tax withholdings; or
b. File and pay any other state or local taxes during an emergency period. This includes any related state or local employer withholding and remittance obligations.
(b) Notwithstanding the provisions of subsection (a) of this section, out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees, including without limitation, fuel taxes or sales and use taxes on materials or services subject to sales and use tax, hotel taxes, and car rental taxes or fees that an out-of-state business or out-of-state employee purchases or rents for use or consumption in this State during the emergency period, unless such taxes are otherwise exempted during a declared state of emergency, and nothing herein shall be deemed to grant an exemption for any of the foregoing taxes to such out-of-state businesses or out-of-state employees.
79 Del. Laws, c. 119, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT › § 3103. Business and employee status after emergency period.

§ 3103. Business and employee status after emergency period.
An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State's normal standards for establishing presence, residency or for doing business in this State and be responsible for any otherwise applicable business or employee tax requirements.
79 Del. Laws, c. 119, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT › § 3104. Administration and notification.

§ 3104. Administration and notification.
(a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-related work and which statement shall include the name of the business, state of domicile, principal business address, federal tax identification number, date of entry, and contact information.
(2) A registered business shall, upon request, provide the information required in paragraph (a)(1) of this section for any affiliate that enters this State that is an out-of-state business. Such notification shall also include contact information for the registered business in this State.
(b) An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall complete all state and local registration, licensing and filing requirements that apply as a result of establishing the requisite business presence or residency in this State applicable under existing rules.
79 Del. Laws, c. 119, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 33. STEAM, GAS AND ELECTRIC COMPANIES › § 3301. License requirements.

§ 3301. License requirements.
Except as provided in this chapter, no individual, association of persons, firm or corporation shall carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale, unless such individual, association, firm or corporation holds an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. Every such individual, association, firm or corporation engaged in such business, who desires to continue in such business, shall on or before the first Monday in May in each year, file with the Secretary of Finance a statement in writing, verified by the oath or affirmation of such individual, or 1 member of such firm or the treasurer or general manager of such association or corporation, showing the amount of the gross receipts from such business during the 12 months then next preceding. Upon the filing of the statement at the time prescribed, and upon the payment by the individual, firm, association or corporation to the Secretary of Finance for the use of the State of a sum equal to 1 mill on each dollar of the amount of the gross receipts from the business of the individual, firm, association or corporation as shown by the statement, the Secretary of Finance shall issue a license authorizing the conduct of the business by such individual, firm, association or corporation. Such license shall be valid for 1 year only from its date.
Every individual, firm, association or corporation not having been engaged in the business aforesaid, and desiring to obtain a license authorizing the conduct of such business, shall pay to the Secretary of Finance for the use of the State the sum of $50; and, thereupon, the Secretary of Finance shall issue a license authorizing such individual, firm, association or corporation to become engaged in the business until the first Monday in June, thence next ensuing.
25 Del. Laws, c. 7, §§  1, 2;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3301;  57 Del. Laws, c. 741, §  19;  80 Del. Laws, c. 285, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 33. STEAM, GAS AND ELECTRIC COMPANIES › § 3302. Exception as to municipalities; rural electric cooperatives.

§ 3302. Exception as to municipalities; rural electric cooperatives.
(a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it.
(b) The requirements of this chapter shall not apply to the manufacture, production or sale of solar photovoltaic electricity generated in this State by a nonprofit rural electric cooperative-owned photovoltaic system which is not sold or distributed to nonmembers of such cooperative.
25 Del. Laws, c. 7, §  4;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3302;  80 Del. Laws, c. 285, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 33. STEAM, GAS AND ELECTRIC COMPANIES › § 3303. Penalties.

§ 3303. Penalties.
Every individual and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State, for sale or profit, without holding an unexpired license shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.
25 Del. Laws, c. 7, §  3;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3303;
2023 Delaware Code › Title 30 - State Taxes › Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY › § 4301. Definitions.

§ 4301. Definitions.
As used in this chapter:
(1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is in substance a lease shall be considered a lease.
(2) “Lessee” means any person to which a lease is made and any assignee of the person to which a lease is made.
(3) “Lessor” means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing.
(4) “Person” means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit.
(5) “Person required to collect the tax” shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property.
(6) “Place of business.” —
Each person leasing tangible personal property in this State shall be considered to have at least 1 “place of business” in this State.
(7) “Motor vehicle lessee” shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.
(8) “Motor vehicle lessor” shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.
30 Del. C. 1953, §  4301;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 523;  71 Del. Laws, c. 150, §  62;  83 Del. Laws, c. 323, § 6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY › § 4302. Imposition of tax on lessees.

§ 4302. Imposition of tax on lessees.
(a) There is imposed by this section on every lessee a use tax, for the use within this State, under a lease of tangible personal property (other than motor vehicles, household furniture, household fixtures or household furnishings, hospital equipment and any and all medical and remedial equipment, aids and devices leased by or to elderly, ill, injured or handicapped persons for their own use, including television sets leased to patients in a health care facility, motion picture films leased by a film society organization that is exempt from federal income tax under the provisions of § 501(c) of the Internal Revenue Code [26 U.S.C. § 506(c)], and manufacturing equipment under leveraged leases in which rental payments are guaranteed, in whole or in part, by the Economic Development Administration of the United States Department of Commerce pursuant to Public Law 89-136 (42 U.S.C. § 3121 et seq.), as amended) equal to 1.9914% of the rent under such lease.
(b) There is imposed by this section on every motor vehicle lessee a use tax, for use within this State under a lease of a motor vehicle, equal to 1.9914% of the rent under such lease.
(c) This section shall not apply to rents on leases of equipment, machinery, fixtures, buildings and/or nonregistered vehicles used in the business of raising crops or animals in agricultural production reusable pallets and containers for use by food processors. For purposes of this subsection, the term “reusable pallet and container” means any pallet or crate which is under an arrangement for the repeated return of such property to its initial purchaser for long-term reuse.
30 Del. C. 1953, §  4302;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 451;  62 Del. Laws, c. 104, §  1;  68 Del. Laws, c. 80, §  12;  70 Del. Laws, c. 484, §  11;  71 Del. Laws, c. 150, §  63;  71 Del. Laws, c. 439, §  1;  73 Del. Laws, c. 77, §  1;  73 Del. Laws, c. 390, §  1;  75 Del. Laws, c. 199, §  10;  76 Del. Laws, c. 282, §§  13, 16;  77 Del. Laws, c. 83, §§  17, 18, 25;  78 Del. Laws, c. 73, §§  46, 47;  78 Del. Laws, c. 298, §  1;  79 Del. Laws, c. 13, §§  15, 16;
2023 Delaware Code › Title 30 - State Taxes › Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY › § 4303. Collection of tax.

§ 4303. Collection of tax.
(a) Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on account of the State.
(b) For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed by § 4302 of this title, it shall be presumed that all rental payments under leases are subject to the tax until the contrary is established and the burden of proving that any rental payment is not taxable under § 4302 of this title shall be upon the person required to collect the tax or the lessee.
30 Del. C. 1953, §  4303;  57 Del. Laws, c. 136, §  18;
2023 Delaware Code › Title 30 - State Taxes › Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY › § 4304. Liability for the tax.

§ 4304. Liability for the tax.
(a) Every person required to collect the tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected under this chapter. Any such person shall have the same right in respect to collecting the tax from the lessee or in respect to nonpayment of the tax by the lessee as if the tax were part of the rent and payable at the same time.
(b) Where a lessee has failed to pay the tax imposed by this chapter to the person required to collect the same, then, in addition to all other rights, obligations and remedies provided, the tax shall be payable by the lessee directly to the Department of Finance and it shall be the duty of the lessee to file a return with the Department of Finance and to pay the tax to it within 20 days of the date the tax was required to be paid.
(c) The Department of Finance may, whenever it deems it necessary for the proper enforcement of this chapter, provide that a lessee shall file returns and pay directly to the Department of Finance any tax imposed under this chapter at such time as returns are required to be filed and payment made by the persons required to collect the tax.
30 Del. C. 1953, §  4304;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 741, §  46;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY › § 4306. Records to be kept.

§ 4306. Records to be kept.
Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection and examination at any time upon demand by the Department of Finance and shall be preserved for a period of 3 years; except that the Department of Finance may consent to their destruction within that period or may require that they be kept longer.
30 Del. C. 1953, §  4306;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 741, §  46;  67 Del. Laws, c. 40, §  16;