CHAPTER 14 - OCCUPATIONAL LICENSES

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO OCCUPATIONAL LICENSES.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Article 16 of said Chapter 6 of the Revised Code of Delaware of 1935, be and the same is hereby amended by striking out Sections 158 to 164, inclusive, being Code Sections 192 to 198, inclusive, and substituting in lieu thereof the following:

Section 2. 192. Sec. 158. Occupations of Two Classes; Service and Business:--For the purpose of this Article, occupations shall be of two classes, viz: Service Occupations and Business Occupations. It shall be unlawful for any person or persons, firm, co-partnership or corporation to engage in or carry on any trade or business hereinafter mentioned without first having obtained a license therefor from the State Tax Department and paid the sum hereinafter set forth therefor.

Section 3. 193. Sec. 159. Service Occupations Defined:--' The occupations that are listed "service occupations," shall include any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, hereinafter termed "person," are hereby specifically defined and shall pay an annual license at the following rates:

Architect, Ten Dollars ($10.00). Architect shall include every person engaged in the business of designing, planning and technically supervising the construction of any building, edifice or other structural unit.

Attorney-at-Law, Ten Dollars ($10.00). Attorney-at-Law shall include every individual duly admitted to the Bar of any Court of

the State of Delaware and engaged in the active practice of such profession.

Auctioneer, Ten Dollars ($10.00). Auctioneer shall include every person engaged in the business of crying sales of real or personal property on behalf of other persons for profit, except as otherwise provided by the provisions of this Chapter.

Chiropodist, Ten Dollars ($10.00). Chiropodist shall include every person engaged in the practice of caring for the feet of human beings.

Chiropractor, Ten Dollars ($10.00). Chiropractor shall include every person engaged in the practice of treating human ailments by means of muscular or bone manipulation.

Conveyancer, Ten Dollars ($10.00). Conveyancer shall include every person engaged in the business of conveying real property and drafting legal instruments for so doing except attorneys-at-law having a license to practice such profession in this State.

Dentist, Ten Dollars ($10.00). Dentist shall include every person qualified under the laws of the State of Delaware to practice dentistry and engaged in active practice of such profession.

Distributor, Ten Dollars ($10.00). Distributor shall include every person engaged in the business of distributing samples, handbills or posters for compensation or on commission.

Drayman, Ten Dollars ($10.00). Drayman shall include every person engaged in the business of transporting for profit tangible personal property of other persons by means of motor-propelled or horse-drawn vehicles.

Employment Agent, Ten Dollars ($10.00). Employment Agent shall include every person engaged in the business of hiring or securing positions for other persons for profit.

Engineer, Ten Dollars ($10.00). Engineer shall include every person engaged in the practice of the profession of technical engineering, consultant or otherwise, who accepts retainments from the general public for profit including civil, electrical, mechanical, chemical or other branch of technical engineering.

Factor, Ten Dollars ($10.00). Factor shall include every person engaged in the business of buying and selling or receiving for sale, merchandise for other persons on a commission basis or for profit not coming within the provisions of Section 139 of Chapter 6 of this Revised Code.

Incorporator, Ten Dollars ($10.00). Incorporator shall include every person engaged in the business of procuring corporate charters, or acting as resident, registration or transfer agent of domestic corporations, except attorneys-at-law having a license to practice such profession in this State.

Keeper of Stallion or Jack, Ten Dollars ($10.00). Keeper of Stallion or Jack shall include every person engaged in the business of keeping and/or traveling stallions and/or jacks for breeding purposes.

Keeper of Public Baths, Ten Dollars ($10.00). Keeper of Public Baths shall include every person engaged in the business of maintaining or operating for the use of the general public for profit, an establishment for baths of any kind or description.

Keeper of Livery Stable, Ten Dollars ($10.00). Keeper of Livery Stable shall include every person engaged in the business of maintaining for the use of the general public for profit a place wherein horses and other animals of like nature are taken care of.

Manicurist, Ten Dollars ($10.00). Manicurist shall include every person engaged in the business of caring for the hands.

Mercantile Agency, Ten Dollars ($10.00). Mercantile Agency shall include every person engaged in the business of investigation of financial ratings and credit and/or the collection of commercial accounts for other persons except attorneys-at-law having a license to practice such profession in this State.

Optometrist, Ten Dollars ($10.00). Optometrist shall include every person qualified under the laws of the State of Delaware to practice optometry and engaged in active practice of such profession.

Osteopath, Ten Dollars ($10.00). Osteopath shall include every person qualified under the laws of the State of Delaware to practice osteopathy and engaged in active practice of such profession.

Physician and/or Surgeon, Ten Dollars ($10.00). Physician and/or. Surgeon shall include every person qualified under the laws of the State of Delaware to practice medicine and surgery and en-'gaged in active practice of such profession.

Public Accountant, Ten Dollars ($10.00). Public Accountant shall include every person actively engaged in the business of general public accounting.

Real Estate Agent, Ten Dollars ($10.00). Real Estate Agent shall include every person engaged in the business of buying, selling or renting real estate or collecting rents thereon for the account of other persons upon a commission or for profit.

Textile Renovator, Ten Dollars ($10.00). Textile Renovator shall include every person engaged in the business, other than in a private capacity, of pressing, cleaning, washing, scouring, bleaching, dyeing, or otherwise reconditioning and/or accepting for reconditioning any article of clothing, or of any woven or knitted fabric of every form and nature, whether the actual reconditioning is done within or without the State of Delaware.

Transportation Agent, Ten Dollars ($10.00). Transportation Agent shall include every person engaged in the business of selling tickets, on behalf of other persons, for transportation by common carriers on a commission basis or for profit.

Warehouseman, Ten Dollars ($10.00). Warehouseman shall include every person engaged in the business of public storage of tangible personal property, including all services in connection therewith.

Section 4. 194. Sec. 160. Following Service Occupation Without a License, a Misdemeanor; Penalty:--If any individual, co-partnership, firm or corporation, or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any service occupation, as is herein set forth in Section 159 of this Article, within the limits of this State, without having first obtained a proper license therefor, he, she, or they, 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, for every such offense shall be deemed guilty of a misdemeanor and upon conviction thereof, besides being liable to the payment of the license fees, shall be subject to imprisonment for a term not exceeding two years, or a fine not exceeding Five Hundred Dollars ($500.00), or both, in the discretion of the Court.

Section 5. 195. Sec. 161. Business Occupations Defined:--The occupations that are listed "business occupations," shall include any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, hereinafter termed "persons," are hereby specifically defined and shall pay an annual license at the rates hereinafter set forth:

Advertising Agency, Twenty-five Dollars ($25.00). Advertising Agency shall include every person engaged in the business of displaying advertising matter by bill boards, posters or circulars, signs or window display, or shall undertake the writing or composition of advertisements for other persons on a commission, rental or flat basis.

Amusement Conductor, Fifty Dollars ($50.00). Amusement Conductor shall include every person engaged in the business of conducting or maintaining, or furnishing on a commission or other basis mechanical devices for the entertainment of the general public for which a charge is made for the use thereof.

Amusement Park Operator, Two Hundred Fifty Dollars ($250.00). Amusement Park Operator shall include every person engaged in the business of exhibiting in an arena, park, or other open spaces any two or more amusements, as in this Section defined, including theatrical performances and moving pictures and eating houses but not in the conducting or exhibiting of a circus.

Barber, Five Dollars ($5.00) for first two chairs and One Dollar ($1.00) for each additional chair used, but not more than Ten Dollars ($10.00). Barber shall include every person engaged in the business of shaving the beard and cutting, trimming, washing, waving or otherwise dressing the hair of human beings.

Beautician, Five Dollars ($5.00) for the first two chairs and One Dollar ($1.00) for each additional chair used, but not more than Ten Dollars ($10.00). Beautician shall include any person engaged in the business of doing work which is generally and usually performed by so-called hairdressers, cosmetologists, cosmeticians, beauticians or beauty culturists, and however denominated in so-called hairdressing and beauty shops ordinarily patronized by women, which work is for the embellishment, cleanliness and beautification of women.

Bottler, Twenty-five Dollars ($25.00). Bottler shall include every person engaged in the business of bottling from the bulk all beverages commonly known as soft drinks, whether said beverages shall be prepared in whole or in part by said bottler.

Broker, One Hundred Dollars ($100.00). Broker shall include every person engaged in the business of buying and selling for the account of other persons for a commission, or for profit, stocks, bonds, currency, negotiable paper, securities, and any other intangible personal property.

Circus Exhibitor, Five Hundred Dollars ($500.00) for use within the corporate limits of any City in this State having a population of over 50,000 people; Three Hundred Dollars ($300.00)* for use within one mile of the corporate limits of any City in this State having a population of over 50,000 people; One Hundred Dollars ($100.00) for use not within one mile of the corporate limits of any City in this State having a population of over 50,000 people. Circus Exhibitor shall include every person engaged in the business of exhibiting in a tent, arena, or other open space feats of horsemanship, acrobatic stunts, freaks, trained or wild animals, and other forms of entertainment commonly known as circus, including the conducting of eating houses and merchandising inside the tents of said Circus Exhibitor.

Dairyman, Ten Dollars ($10.00). Dairyman shall include every person engaged in the business of buying and selling dairy products excepting such persons as sell their own products or are engaged' in the manufacture of such products.

Eating House Keeper, Ten Dollars ($10.00). Eating House Keeper shall include every person engaged in the business of operating a public place for the sale of food, prepared and/or consumed on the premises, for the accommodation of casual visitors.

Finance Acceptor, Twenty-five Dollars ($25.00). Finance Acceptor shall include every person engaged in the business of lending money on automobiles, radios and other articles of tangible personal property, the title to which is taken as security by the lender and repayments of the loans are made by installments or otherwise.

General Repairman, Ten Dollars ($10.00). General Repair- man shall include every person engaged in the business of repairing, reconditioning or otherwise restoring to useful service personal property of every kind and description not otherwise provided for under this Act.

Junk Dealer, Ten Dollars ($10.00). Junk Dealer shall include every person engaged in the business of buying and selling old iron, brass, lead, copper, or other metals, or combinations thereof, paper, old automobile tires, second-hand personal property of any kind or description whatever, commonly known as junk.

In the application of the provisions of the foregoing definitions, no auctioneer shall be authorized by virtue of the license granted to employ any other person to act as auctioneer in his behalf, except in his own store or warehouse, or in his presence, nor shall the term "auctioneer" apply or extend to judicial or executive officer making sales in pursuance of any execution, judgment, or decree of any court, nor to public sales made by executors or administrators.

Laundry Operator (a), Twenty-five Dollars ($25.00). Laundry Operator shall include every person engaged in the business of operating a laundry where steam and/or electric power is used or employed on custom work, and/or of securing goods or fabrics to be so laundered whether the actual work of laundering such goods or fabrics is done within or without the State of Delaware.

Laundry Operator (b), Ten Dollars ($10.00). Laundry Operator shall include every person engaged in the business of operating a laundry where steam and/or electric power is not used or employed on custom work, and/or of securing goods or fabrics to be so laundered whether the actual work of laundering such goods or fabrics is done within or without the State of Delaware.

Motor Vehicle Serviceman, Ten Dollars ($10.00). Motor Vehicle Serviceman shall include every person engaged in the business of repairing, rebuilding, repainting, or otherwise re-conditioning of motor vehicles or their parts, or storing or rental of garage space in excess of three cars.

Operator of Pool Tables, Billiard Tables, Shuffle Boards or Bowling Alleys, Fifteen Dollars ($15.00) for the first table, board or alley used; Ten Dollars ($10.00) for the second table, board or alley; and Five Dollars ($5.00) for each additional table, board or alley. Operator of Pool Tables, Billiard Tables, Shuffle Boards or Bowling Alleys shall include every person engaged in the operation and/or management of pool tables, billiard tables, shuffle boards and/or bowling alleys for the use of the general public anywhere within the State of Delaware.

Operator of Taxicabs and Buses, Ten Dollars ($10.00) for the first motor vehicle; Two Dollars ($2.00) for each additional motor vehicle. Operator of Taxicabs and Buses shall include every person engaged in the operation of motor vehicles in transporting persons for hire in the accommodation of the general public.

Pawnbroker, Ten Dollars ($10.00). Pawnbroker shall include every person engaged in the business of lending money on pledge of tangible personal property, or purchasing the same on condition of returning it to the seller at a stipulated price, and of selling said property in default of the pawner.

Photographer, Twenty Dollars ($20.00). Photographer shall include every person engaged in the business of taking, making and/or developing photographs, or pictures by' action of light, for profit or reward.

Showman, One Hundred Dollars ($100.00). Showman shall include every person engaged in the business of conducting or operating a public theatre, house, or place for the exhibition of stage and/or floor shows, moving pictures, animal shows, or carnivals for private profit, and all other amusements of like character conducted for profit exclusive of boxing and wrestling matches; within the corporate limits of any City in this State having a population of over 5,000 people. Showman, Twenty-five Dollars ($25.00). Showman shall include every person engaged in the business of conducting or operating a public theatre, house, or place for the exhibition of stage and/or floor shows, moving pictures, animal shows, or carnivals for private profit, and all other amusements of like character conducted for profit exclusive of boxing and wrestling matches, within the corporate limits of any City, town or village in this State having a population of less than 5,000 people.

Undertaker, Ten Dollars ($10.00). Undertaker shall include every person engaged in the business, and qualified under the law of the State of Delaware to be so engaged, of undertakers and in active conduct thereof.

Section 6. 196. Sec. 162. Any individual, co-partnership, firm or corporation, or other association of persons acting as a unit desiring to engage in, prosecute, follow or carry on the business of Contracting as herein defined shall obtain a license from the State Tax Department and pay a license fee at the following rates:

Five Dollars ($5.00) on the gross receipts for such business not exceeding Five Thousand Dollars ($5,000.00); one-fifth of one per cent (1/5 of 15) for each thousand dollars of gross receipts in excess of Five Thousand Dollars ($5,000.00) the total amount not to exceed One Hundred Dollars ($100.00). At the time of engaging in such business such Contractor shall procure said license for fractional period paying therefor the sum of Five Dollars ($5.00); and at the expiration of said fractional license on the first day of June, he, she, they, or it shall obtain an annual license, which shall be valid until the first day of June following, upon his, her, they or it filing with the said Tax Department, a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association of persons, or of the President, or Treasurer, or Secretary of such corporation, containing the information as to the aggregate gross receipts as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons shall pay to the said Tax Department, for the use of the State at the time of the taking out of the first annual license following the issuance of a fractional license, or if such business shall be discontinued at any time prior to the renewal of the license, the tax at the rates hereinafter provided shall be due and payable at the time of such discontinuance and shall be a lien against the property and assets of such individuals, partners or corporate licensee, a tax for the said fractional period amounting to one-fifth of one per cent (1/5 of 1%) of the aggregate gross receipts as set forth in the said statement covering the period of said fractional license, in excess of Five Thousand Dollars ($5,000.00), in addition to the said sum of Five Dollars ($5.00) originally paid for said fractional license, and the sum of Five Dollars ($5.00) for the first annual license in addition to a further tax tor the said annual license of one-fifth of one per cent (1/5 of 1%) based upon aggregate gross receipts rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license, in excess of Five Thousand Dollars ($5,000.00).

For the purpose of this Section Contractor shall include every person engaged in the business of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, and every other type of structure coming within the definition of real property, including such construction, alteration, or repairing of such property to be held either for sale or rental, and further including all sub-contractors.

Section 7. 197. Sec. 163. If any individual, co-partnership, firm or corporation, or any association of persons acting as a unit shall engage in, prosecute, follow, or carry on a business occupation, as is herein set forth in Sections 161 and 162 of this Act, within the limits of this State, without having first obtained a proper license therefor, he, she, or they, and the individuals composing such firm or company, and each of them, and the President and Directors of such corporation, and each of them, for every such offense, shall be deemed guilty of a misdemeanor, and upon conviction thereof besides being liable to the payment of the license fees, shall be subject to imprisonment for a term not exceeding two years, or a fine not exceeding Five Hundred Dollars ($500.00), or both, in the discretion of the Court.

Section 8. That Article 16 of said Chapter 6 of the Revised Code of Delaware be and the same is hereby amended, by striking out Section 166, being Code Section 200, and substituting in lieu thereof, the following:

Section 9. 198. Sec. 164. What License Shall Contain and Set Forth:--Every license issued under this Article shall contain and set forth, in the case of service occupations, the name and place of abode of the individual, co-partnership, firm or corporation or other association of persons, the fact that such individual, co-partnership, firm or corporation, or other association of persons is engaged in a service occupation as defined in Section 159 of this Article, and the amount of the license fee paid to the State, together with the date of the issuance of the license; and said license shall expire annually upon the first day of June next succeeding the date of issue.

Every license issued under this Article shall contain and set forth, in the case of business occupations, the name and place of business of the individual, co-partnership, firm or corporation, or other association of persons, the fact that such individual, co-partnership, firm or corporation, or other association of persons is engaged in a business occupation as defined in Section 161 of this Article and naming therein the trade, business, pursuit, or occupation for which license is granted, and the amount of the license fees paid to the State, together with the date of the issuance of the license; and said license shall expire annually upon the first day of June next succeeding the date of issue with the exception of the circus exhibitor, whose license shall continue in force for three months from the date of issuance thereof and no longer. A license granted for a business occupation shall not authorize the individual, co-partnership, firm or corporation or other association of persons to engage in, prosecute, follow, or 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, provided, however, that if a licensee changes the location of his place of business during the period for which the license is issued, the license may be transferred to such new location. In every case where more than one of the service occupations set forth in Section 159 of this Article and/or the business occupations set forth in Sections 161 and 162 of this Article shall be pursued or Carried on by the same individual, co-partnership, firm or corporation, or other association of persons at the same time, a license must be taken out for each, provided, however, that where more than one license is required, the total of the license fees shall be the fee required as hereinbefore specified for the highest priced license to be issued, plus Five Dollars ($5.00) for each additional license required to be issued in lieu of the rates hereinbefore prescribed.

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 business occupation in every county of this State, subject, however, to the provisions and restrictions contained in said license. Every other individual, co-partnership, firm or corporation, or other association of persons, who shall procure either a service occupation or business occupation license shall be authorized and empowered, during the term for which such license was granted, to exercise and carry on such service occupation or business occupation in any county of this State, subject, however, to the provisions and restrictions in this Section set forth.

Approved April 27, 1937.