AN ACT TO AMEND SECTION 2301, TITLE 30, DELAWARE CODE, RELATING TO OCCUPATIONAL LICENSE TAXES BY PROVIDING CERTAIN PARTIAL EXEMPTIONS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend Section 2301, Title 30, Delaware Code, by denoting the present section as "(a)".
Section 2. Amend Section 2301, Title 30, Delaware Code, by adding a new Subsection (b) after Subsection (a) to read as follows:
(b) Any person 65 years of age or older whose gross income is less than $1,200.00 per year shall pay one-half of the annual license tax specified in Subsection (a).
Approved December 21, 1965.