Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 30, Delaware Code, Section 2905 is amended by striking the words "twenty-five thousand dollars ($25,000.00) annually," as they appear in subsection (b) thereof and inserting in lieu thereof the following:
twenty thousand dollars ($20,000.00) each quarter. Said twenty thousand dollar ($20,000.00) reduction is not to be accumulated, but is applicable for each quarterly installment due pursuant to section 2905 (c) of this Title.
Section 2. Section 1 of this Act shall be effective for purchases made during the quarter commencing April 1, 1970, and for each quarter thereafter.
Section 3. The reduction provided in Section 2905 (b), Title 30, Delaware Code, which was in effect prior to the effective date of this Act, shall continue to be the deduction applicable for the quarter comprised of the months of January, February and March, 1970.
Section 4. Any taxes due and owing the State of Delaware by virtue of Section 2905 (b), Title 30, Delaware Code, as it existed prior to the effective date of this Act, shall continue to be owed and due the State with the said previous annual reduction. Any liability or possible prosecution for insufficient payment or lack of payment of taxes due and owing to the State prior to the effective date of this Act, shall remain in full force and effect until all such taxes have been paid.
Section 5. Should the provisions of Section 1 of this Act be held unconstitutional by any Court of competent jurisdiction, the reduction shall be that reduction which was in effect prior to the effective date of this Act.
Section 6. Title 30, Delaware Code, Section 2905 is amended by striking subsection (d) in its entirety and inserting in lieu thereof a new subsection (d) to read as follows:
(d) The quarterly installments shall be accompanied by a certified statement on such forms as the State Tax Department shall require of the quarterly purchase price of all goods purchased for each quarter included in computing the fee due as imposed in subsections (b) and (c) hereof.
Section 7. Should the provisions of Section 1 of this Act be held unconstitutional by a Court of competent jurisdiction, then § 2905 (d), Title 30, Delaware Code, is amended to read as it was prior to the effective date of this Act.