CHAPTER 107

AN ACT TO AMEND PART III, TITLE 30, DELAWARE CODE, RELATING TO OCCUPATIONAL LICENSES AND TAXES.

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

Section 1. § 2114, Chapter 21, Title 30, Delaware Code, is amended by striking out the figures "$10" therein and inserting in lieu thereof the figures "$20".

Section 2. § 2301, Chapter 21, Title 30, Delaware Code, is amended so that:

"Advertising agency, $50" shall read "Advertising agency, $75";

"Amusement conductor, $50" shall read "Amusement conductor, $75";

The figure "$2" in subparagraph (1) of the paragraph on "Amusement conductor" as it relates to "Vending machine owner" shall read "$3";

The figures "$20" and "$40" in subparagraph (2) of the paragraph on "Amusement conductor" as they relate to "Music machine owner" shall read respectively "$30" and "$50";

"Architect, $20" shall read "Architect, $75";

"Attorney at law, $20" shall read "Attorney at law, $75", and the definition of "Attorney at law" shall read, "Attorney at law" includes every individual duly admitted to the Bar of any court of this State and engaged in the active practice of such profession, whether self-employed or a member or employee of a law firm or private corporation";

"Auctioneer, $20" shall read "Auctioneer, $30";

"Barber, $10 for first two chairs and $2 for each additional chair used, but not more than $20" shall read "Barber, $30 for the first two chairs and $5 for each additional chair used";

"Beautician, $10 for the first two chairs and $2 for each additional chair used, but not more than $20" shall read "Beautician, $30 for the first two chairs and $5 for each additional chair used";

"Broker, $100" shall read "Broker, $150";

"Chiropodist, $20" shall read "Chiropodist, $75"; "Chiropractor, $20" shall read "Chiropractor, $75";

"Coat and towel supplier, $20" shall read "Coat and towel supplier, $50";

"Coin operated amusement machine owner, $20" shall read "Coin operated amusement machine owner, $30", and in the same paragraph the figures "$10" and "$20" shall read respectively "$15" and "$25";

"Conveyancer, $20" shall read "Conveyancer, $30"; "Dairyman, $20" shall read "Dairyman, $30";

"Deadly weapons merchant, $50" shall read "Deadly weapons merchant, $75";

"Dentist, $20" shall read "Dentist, $75";

"Distributor, $20" shall read "Distributor, $50"; "Drayman, $20" shall read "Drayman, $30";

"Eating house keeper, $20" shall read "Eating house keeper, $30";

"Employment agent, $20" shall read "Employment agent, $50";

"Finance acceptor, $50" shall read "Finance acceptor, $100";

"Floor show operator, $50" shall read "Floor show operator, $75";

"General repairman, $20" shall read "General repairman, $30";

"Hand laundry operator, $20" shall read "Hand laundry operator, $30";

"Incorporator, $20" shall read "Incorporator, $75";

"Laundry operator, $50" shall read "Laundry operator, $75";

"Manicurist, $20" shall read "Manicurist, $30";

"Mercantile agency, $20" shall read "Mercantile agency, $30";

"Motor Vehicle serviceman, $20" shall read "Motor vehicle serviceman, $30";

Operator of pool tables, billiard tables, shuffle boards or bowling alleys: The figures "$30", "$20", and "$10" in the paragraph relating to such operators shall read respectively "$40", "$25", and "$15";

"Optometrist, $20" shall read "Optometrist, $75"; "Osteopath, $20" shall read "Osteopath, $75"; "Pawnbroker, $20" shall read "Pawnbroker, $40"; "Photograph, $40" shall read "Photographer, $50";

"Transient photographer, $50 per day" shall read "Transient photographer, $100 per day";

"Physician and/or surgeon, $20" shall read "Physician and/or surgeon, $75";

"Professional engineer, $20" shall read "Professional engineer, $75";

The entire paragraph relating to "Public Accountant" shall be stricken out and the following two paragraphs inserted in lieu thereof:

Certified Public Accountant, $75. "Certified Public Accountant" includes every person qualified and registered under the laws of the state to practice as a certified public accountant and engaged in the active practice of such profession.

Public Accountant, $50. "Public Accountant" includes every person actively engaged in the business of general public accounting who is not qualified and registered under the laws of the state to practice as a certified public accountant;

"Public bath keeper, $20" shall read "Public bath keeper, $30";

"Purchase order system operator, $20" shall read "Purchase order system operator, $30";

"Real estate agent, $20" shall read "Real estate agent, $75";

"Self service laundry, $25" shall read "Self service laundry, $50";

"Showman, $100" shall read "Showman, $150", and the figures "$25" in the last sentence of the paragraph on "Showman" shall read "$50";

The entire paragraph relating to "Stallion or jack keeper" shall be stricken out;

"Taxicab or bus operator, $20, for the first motor vehicle; $4 for each additional motor vehicle" shall read "Taxicab or bus operator, $30 for the first motor vehicle; $10 for each additional motor vehicle";

"Transportation Agent, $20" shall- read "Transportation Agent, $30";

"Textile renovator, $20" shall read "Textile renovator, $30";

"Undertaker, $20" shall read "Undertaker, $75"; "Veterinarian, $20" shall read "Veterinarian, $75"; "Warehouseman, $20" shall read "Warehouseman, $30";

Chapter 107

Section 3. § 2301, Chapter 21, Title 30, Delaware Code, is further amended by adding thereto the following:

Air Line Company, $200. "Air Line Company" includes every person engaged in the business, whether directly or indirectly or by a lease or any other arrangement, of air transportation by aircraft or the equipment with which the system operates.

Art School, $50. "Art School" includes every person engaged in the business of teaching fine arts, or the art whose aim is beauty rather than utility, though not necessarily to the exclusion of utility where the two can be obtained.

Barber School, $50. "Barber School" includes every person engaged in the business of teaching, for a consideration, the art of shaving the beard and cutting, trimming, washing, waving or otherwise dressing the hair of human beings.

Broadcasting Station, $150. "Broadcasting Station" includes every person engaged in the business of transmitting radio or television communication over assigned frequency and wave lengths and subject to the jurisdiction of the Federal Communications Commission.

Catalogue Store, $25. "Catalogue Store" includes every person engaged in the business of dealing directly with the customer or consumer by means of placing in his hands a printed catalogue containing a description of the articles of merchandise offered for sale and the price thereof.

Cesspool Cleaner, $20. "Cesspool Cleaner" includes every person engaged in the business of cleaning cesspools for profit or reward.

Dancing School, $50. "Dancing School" includes every person engaged in the business of using any room, place, or space for the purpose of holding classes in dancing and where instruction in dancing is given for hire.

Florist, $25. "Florist" includes every person engaged in the business of cultivating or dealing in ornamental flowers or plants. It includes each person conducting the business of florist from a regular place of business (and each person selling cut flowers, shrubs, or potted plants on the streets or at other places outside a regular store).

Hotel, $5 for each room and $10 for each suite. "Hotel" includes every person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which, in a city, has at least ten, and in any other place at least six, permanent bedrooms for the use of guests.

Motel, $5 for each room. "Motel" includes every person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile.

Music School, $50. "Music School" includes every person engaged in the business of teaching music to 20 or more pupils for a consideration. It includes the teaching of musical composition as well as the instruction in the use of musical instruments.

Nursing, Rest or Convalescent Home (Private), $25. "Nursing, Rest or Convalescent Home (Private)" includes every person engaged in the business of operating any institution, building, or agency in which accommodation is maintained, furnished or offered for any fee, gift, compensation, or reward for the care of aged, infirm, chronically ill, or convalescent persons.

Physical Therapist, $50. "Physical Therapist" includes every person engaged in the business of practicing physical therapy as defined in Chapter 26, Title 24, Delaware Code.

Plant Nursery, $50. "Plant Nursery" includes every person engaged in the business of operating a place where trees, shrubs, plants, and the like, are propagated from seed or otherwise for transplanting for use as stock for grafting and for sale.

Private Detective Agency, $30. "Private Detective Agency" includes every person engaged in the business of practicing as a private detective as defined in Chapter 13, Title 24, Delaware Code.

Psychologist, $75. "Psychologist" includes every person qualified under the laws of the State to practice psychology and engaged in active practice of such profession.

Pharmacist, $50. "Pharmacist" includes every person qualified under the laws of the State to practice pharmacy and engaged in active practice of such profession.

Taxidermist, $10. "Taxidermist" includes every person who prepares, stuffs or mounts the skins of birds, quadrupeds, fish or other animals for hire.

Tourist Home, $5 for each room. "Tourist Home" includes every person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations.

Trailer Park, $2 for each trailer. "Trailer Park" includes every person engaged in the business of operating any place or space where trailers may park and hook up to sanitary facilities.

Tree Surgeon, $20. "Tree Surgeon" includes every person skilled in the science of tree care who presents himself to the public for compensation as a practicing tree expert, whether he terms himself tree expert, arborist, tree specialist, tree surgeon, et cetera.

Sales Representative, $20. "Sales Representative" includes every person whose occupation is to sell goods or merchandise door to door. It includes soliciting orders, home demonstrations, et cetera.

Salvage yard operators, $50.

Section 4. This Act shall be effective June 1, 1962.

Approved June 23, 1961.