AN ACT TO AMEND SECTIONS 3102 AND 3103, TITLE 30, DELAWARE CODE, RELATING TO HUCKSTERS' AND PEDDLERS' LICENSES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Sections 3102 and 3103, Title 30, Delaware Code, are amended by repealing those sections and substituting for those sections a new section as follows:
§ 3102. Huckster's and Peddler's License
(a) Any person desiring to engage in the business of a huckster or peddler as defined in this chapter, within the limits of this State shall take out a license in his name, authorizing him to engage in such business.
All licenses to hucksters and peddlers shall be issued by the Tax Department and shall expire annually upon the first day of June next succeeding the date of issue. For the license the huckster or peddler shall pay the sum of $5.00 to the Tax Department. Every huckster or peddler shall file on or before the first day of June next succeeding the date of issuance of the license in the event that the huckster or peddler's gross income shall have exceeded $5,000.00, the following statement in writing:
That the aggregate cost value of all such merchandise, produce, goods, wares, or any property of whatever description, which for the purpose of this section shall exclude all gasoline taxes paid or payable to the State under the provisions of Part IV of this title, which such huckster or peddler, has purchased for sale in the course of the business of buying and selling merchandise for cash or by barter, or of prosecuting following or carrying on a retail or wholesale business by purchasing and selling produce, goods, wares, or any property of whatever description, including all merchandise, produce, goods, wares, or any property of whatever description, coming into or at any time within this State, and trans-shipment of original packages, during the year last passed, did not exceed a certain sum as therein stated.
(b) The statement shall be verified by the oath. or affirmation of the huckster or peddler and the oath or affirmation may be taken before any person, who by the laws of this State, is duly authorized to administer the same. Every such huckster or peddler shall on or before the first day of June annually, next succeeding, pay to the Tax Department, in addition to the above named sum of $5.00, the further sum of one-seventh of one per cent, of the aggregate cost value; as set forth in the statement required to be filed with the Tax Department in excess of 0,000.00.
Approved June 24, 1959.