Delaware General Assembly


CHAPTER 250

AN ACT TO AMEND CHAPTER 3, TITLE 9, DELAWARE CODE, RELATING TO COUNTY CAPITATION TAX.

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

Section 1. § 345, Chapter 3, Title 9, Delaware Code, is amended by striking in subsection (a) the words "The Levy Court of New Castle County annually at a meeting held during the month of October, the" and inserting in lieu thereof the word "The", and by striking in subsection (b) the words "In New Castle County such capitation tax shall in no case exceed the sum of one dollar and twenty-five cents, nor be less than the sum of twenty-five cents, and in" and inserting in lieu thereof the word "In".

Section 2. § 345, Chapter 3, Title 9, Delaware Code, is amended by adding a new sub-section (d) to read as follows:

(d) In New Castle County no capitation tax shall be levied or collected.

Section 3. Section 3, Chapter 85, Volume 55, Laws of Delaware, is amended by striking subparagraph C.

Section 4. The provisions of this act shall become effective on July 1, 1966.