AN ACT TO AMEND TITLE 30, CHAPTER 23, DELAWARE CODE, WITH REFERENCE TO THE TAX STATUS OF PERSONS ENGAGED IN THE BUSINESS OF OPERATING SCHOOL BUSES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend Chapter 23 of Title 30, Delaware Code, by adding the following words to the paragraph in Section 2301 (a) entitled "Taxicab or Bus Operator":
This tax shall not apply, however, in the operation of school buses used solely in the transportation of children to and from kindergarten, grade school, vocational school and high school.
Section 2. This Act is retroactive to, and effective from May 30, 1969.
Approved June 22, 1970.