Delaware General Assembly


CHAPTER 290

FORMERLY HOUSE BILL NO. 506

AS AMENDED BY HOUSE AMENDMENTS NO. 1 AND 2

AND SENATE AMENDMENT NO. 1

AN ACT TO AMEND SECTIONS 2701 AND 2702 OF CHAPTER 27, TITLE 30, DELAWARE CODE, BY CHANGING THE DEFINITION OF "GROSS RECEIPTS" AND THE RATE OF MANUFACTURERS' LICENSE TAXES.

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

Section 1. Section 2702, subsection (b), Chapter 27, Title 30, Delaware Code, is amended by striking the phrase, "1/10%" as it appears in the first sentence thereof and substituting in lieu thereof the phrase, "2/10%".

Section 2. If any section, subsection, sentence, phrase, or word of this Act is declared unconstitutional under the Constitution of Delaware or of the United States, by any state or federal court of competent jurisdiction, or is otherwise held to be invalid, the remainder of this Act shall be unimpaired and shall continue in full force and effect and criminal prosecution thereunder shall not be affected.

Section 3. This Act shall take effect August 1, 1971.

Approved July 30, 1971.