AN ACT TO AMEND AN ACT ENTITLED "AN ACT CHANGING THE NAME OF THE 'TOWN OF NEWARK' TO THE `CITY OF NEWARK' AND ESTABLISHING A CHARTER THEREFOR" BY AUTHORIZING THE IMPOSITION OF A MERCANTILE LICENSE FEE.
Be it enacted by the General Assembly of the State of Delaware (two-thirds of all Members elected to each House concurring therein):
Section 1. That Section 34 of Chapter 152 of Volume 48, Laws of Delaware, as amended, be and the same is hereby further amended by striking out all of the second and third sentences of the first paragraph thereof and by inserting in lieu thereof the following new paragraphs:
In order to raise additional revenue the Council shall have the power by ordinance or ordinances to issue licenses to and to require and receive a license fee from the owner or owners of any business, profession, pursuit, or calling, operated, carried on or engaged in, within the corporate limits of the City of Newark, provided, however, that nothing in this act shall apply to or affect any case wherein under existing laws a gross sum is paid to the State in lieu of all taxes under any and all laws of this State nor to any railroad company engaged in operating any railroad in this State under a lease or stock ownership thereof authorized by existing law. Said license fees may vary in amount for different businesses, professions, pursuits or callings and may be differentiated within the same kind of business, profession, pursuit or calling by reason of number of employees, number of vehicles or number of establishments, but shall not be based upon volume of sales, production, or assets.
And provided further, that this act shall not be construed as authorizing the said Council to levy any license fee which shall or may have the effect of bringing into operation any retaliatory or reciprocal tax or license laws of any other state or county as against corporations organized under the laws of the State of Delaware.
No ordinance or ordinances providing for a license or licenses under this act shall become operative unless it shall receive an affirmative vote of two-thirds of all the members elected to the Council.
The Council shall also have the power to levy and collect franchise fees and to impose sewer rentals on sanitary sewers.
Approved May 27, 1957.