PROVIDING FOR OCCUPATIONAL TAX FOR SELF
AN ACT TO AMEND TITLE 30, DELAWARE CODE, ENTITLED "STATE TAXES" BY PROVIDING FOR OCCUPATIONAL LICENSES FOR SELF SERVICE LAUNDRIES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 2301, Title 30, Delaware Code, is amended by adding thereto a new paragraph to read as follows :
Self service laundry, $20. "Self service laundry" includes every person engaged in the business of operating a laundry where the objects to be laundered may be and frequently are placed in and removed from the laundering and/or drying machines or other machines by the customers of the laundry whether or not such machines are operated by deposit of coins and whether or not an attendant is available to assist the customers in the operation of the machines. A person operating a self service laundry shall not be regarded as a "hand laundry operator" or a "laundry operator" within the meaning of this chapter unless such person also operates laundry services which do not fall within the above definition of a self service laundry.
Approved June 8, 1955