AN ACT TO AMEND CHAPTER 19, TITLE 14, DELAWARE CODE, RELATING TO HOUSE TRAILERS SUBJECT TO A TRAILER TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Chapter 19, Title 14, Delaware Code, is amended by striking said Section 1930 in its entirety and enacting in lieu thereof a new Section as follows:
§ 1930. Definition
As used in this Subchapter—
"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 vehicles not capable of immediate motion due to the removal of wheels, connection to tanks or pipes not a part of the trailer and other temporary and correctable conditions. A house trailer not actually used as a residence for 30 days or more in any calendar year shall not be subject to the tax provided by this Subchapter.
Section 2. Section 1933, Title 14, Delaware Code, is amended by adding thereto a new Subsection as follows:
(e) In the event a trailer owner uses the same trailer as a residence at more than one location within this State, he shall pay the tax provided by this Subchapter to the Receiver of Taxes at the place of his legal residence. No other Receiver of Taxes shall attempt to collect said tax if said tax has been paid in the County of legal residence. For purpose of this Subchapter legal residence shall mean voting residence.
Approved March 14, 1962.