CHAPTER 343

RELATING TO MERCHANTS' LICENSE TAX

AN ACT TO AMEND CHAPTER 29, TITLE 30, DELAWARE CODE OF 1953 RELATING TO MERCHANTS' LICENSE TAX.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 2901, Chapter 29, Title 30, Delaware Code of 1953 is amended so that the phrase "one-tenth of one per cent" in subsection (b) thereof shall read "one-seventh of one per cent".

Section 2. § 2902, Chapter 29, Title 30, Delaware Code of 1953 is amended so that the phrase "one-tenth of one per cent" wherever it appears in said section is amended to read "one-seventh of one per cent".

Section 3. § 2905, Chapter 29, Title 30, Delaware Code of 1953 is amended by substituting the words "thirty cents" for the words "twenty cents" wherever the same appear in said section.

Section 4. § 2921, Chapter 29, Title 30, Delaware Code of 1953 is amended by substituting the words "one-seventh of one per cent" for the words "ten cents for each $100" wherever the same appear therein.

Section 5. This act shall be effective as to all purchases made on and after June 1, 1953.

Approved July 10, 1953.