PROVIDING FOR SPECIAL TAX ON HOUSE TRAILERS
AN ACT TO AMEND TITLE 21, DELAWARE CODE, ENTITLED "MOTOR VEHICLES" TO PROVIDE FOR A SPECIAL TAX ON HOUSE TRAILERS WHICH REMAIN WITHIN THE STATE MORE THAN THIRTY DAYS.
Be it enacted by the General Assembly of the State of Delaware (two-thirds of all Members elected thereto concurring therein):
Section 1. Part IV, Title 21, Delaware Code, is amended by adding thereto the following new chapter :
CHAPTER 68. TAX ON HOUSE TRAILERS
§ 6801. Definition
As used in this chapter--
"House trailer" includes any vehicle not propelled by its own power generally capable of being drawn on a public highway by a motor vehicle which is or can be used as a home or living abode of one or more persons either temporarily or permanently including:
1. Vehicles not actually used as a residence, and
2. Vehicles not capable of immediate motion due to removal of wheels, connection to tanks or pipes not a part of the trailer and other temporary and correctable conditions.
§ 6802. Tax
A tax of $15 is imposed on each house trailer which has been in the State for a total of 30 days or more. Such tax when paid shall entitle the owner thereof to a tax stamp good until the following July 1.
§ 6803. Dealers' house trailers not taxed
House trailers held by licensed dealers for sale in the regular course of business and not occupied by any person as a dwelling place shall not be subject to the provisions of this chapter.
§ 6804. Collection of tax, disposition of proceeds, date due, expiration
The tax imposed by this chapter shall be collected by the Motor Vehicle Department through the sale of an annual tax stamp to the owners of house trailers.
The Motor Vehicle Commissioner shall cause appropriate stamps to be printed and placed on sale at each county office of the Motor Vehicle Department. The proceeds from the sale of such stamps shall be forwarded to the State Treasurer periodically for the General Fund.
Each house trailer which is in the State on July 1, 1956 and which has been in the State for 30 days during the preceding 12 months must have such stamp displayed prominently on or at one of the windows on July 1, 1956. Thereafter any other house trailer remaining in the State for 30 days shall have such stamp on display on or before the thirty-first day of its stay in this State. In computing the 30 day period each day a trailer remains in the State shall be counted even if such days are intermittent and not continuous. The tax stamps herein provided for shall expire July 1 of each year. After January first each year the cost of such stamps will be reduced to $10. New stamps will be required on July first of each year for all house trailers previously having such stamps and for all other trailers remaining 30 days or more.
§ 6805. Records required of landowners and others; penalties
The owner of any land on which any house trailer is located or those operating any trailer camp shall keep such records as to the house trailers on the land as may be required by the Motor Vehicle Commissioner for the proper enforcement of this chapter. Whoever fails to carefully and properly keep the records required by this section shall be fined $15 for each trailer located on his land or in his trailer camp whether or not such trailer was
subject to the tax imposed by this chapter. § 6806. Penalties
The owner of any house trailer subject to the tax imposed by this chapter who fails to pay such tax shall be required to pay the tax due and shall be fined $50 or imprisoned 5 days or both. For a second such offense he shall be fined $100 or imprisoned 10 days or both.
The owner of any house trailer who paid the tax but fails to display the tax stamp as herein required shall be fined $15.
Approved July 16, 1956.