AN ACT TO AMEND CHAPTER 53, TITLE 30, DELAWARE CODE, RELATING TO CIGAR AND CIGARETTE TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Section 5303, Title 30, Delaware Code, is amended by striking out the words "one and one-half" as they appear in line 2 thereof and by inserting in lieu thereof the words "two and one-half".
Section 2. Section 5313 (b), Title 30, Delaware Code is hereby amended to read as follows:
(b) The Department shall appoint wholesale dealers in cigarettes within this State, and may appoint any other persons, within or without the State, as agents to affix the stamps to be used in paying the tax imposed by this Chapter, but a wholesale dealer shall at all times have the right to appoint the person who is to affix the stamps to any cigarettes under his control. Whenever the Department sells, consigns or delivers to any such agent in any such stamps, such agent shall be entitled to receive as compensation for his services and expenses as such agent in affixing such stamps, and to retain out of the moneys to be paid by him for such stamps, a commission of 3 per cent on the par value of stamps affixed to cigarettes, if, and where such agent has purchased the stamps affixed by him directly from the Department. The Department shall allow such commission or compensation in the settlement of the accounts of such agent, upon payment by him into the State Treasury, through the Department, of any moneys which may be, or become due, to the State by reason of the sale, delivery or consignment to such agent of such stamps.
Section 3. The provisions of this act shall be effective on the first day of the second month succeeding the day it becomes law.
Approved September 21, 1961.