CHAPTER 632

FORMERLY HOUSE JOINT RESOLUTION

NO. 8 AS AMENDED BY SENATE AMENDMENT

NO. 1 AND HOUSE AMENDMENT NO. 1.

PROVIDING FOR THE ESTABLISHMENT OF A REVENUE STUDY COMMISSION.

WHEREAS, various inequities exist within the framework of the taxation systems of the State, county and municipal governments of the State of Delaware; and

WHEREAS, many of the tax laws which now exist have been generated by revenue crises in the State, county and municipal governments; and

WHEREAS, there has never been a study of the interrelationship of the multitude of ways in which revenue is raised by the State, county and municipal governments and the impact of these various revenue systems upon the many categories of taxpayers of the State of Delaware; and

WHEREAS, it is deemed necessary for the welfare of the citizens of this State to ascertain if any of the segments of our society are providing an unfair share of the revenues raised by the State, county and municipal governments;

NOW, THEREFORE,

BE IT RESOLVED by the House of Representatives of the 126th General Assembly of the State of Delaware, the Senate joining therein, that there is hereby established a Revenue Study Commission which will have the following duties, responsibilities and characteristics:

1. The membership of the Commission shall consist of fifteen members which shall include two Senators, appointed by the President Pro Tempore of the Senate, two members of the House of Representatives, appointed by the Speaker of the House, one Councilman of the City of Wilmington, selected by that Council, one Councilman of the City of Newark, selected by that Council, one Councilman of the City of Dover, selected by that

Council, one Councilman of the New Castle County Council, selected by that Council, a member of the Kent County Levy Court, selected by that body, a member of the Sussex County Council, selected by that Council, the State Tax Commissioner of the State of Delaware, and four at-large members to be appointed by the Governor of the State of Delaware. There shall be no more than a bare majority representation of one major political party over the other major political party on the Commission. The Governor shall appoint a Chairman from the members of the Commission.

2. The Commission shall conduct such studies and research as are necessary to determine the proportion or percentage of tax revenue paid by taxpayers of all categories to State, county and municipal governments. The study shall include a review of all revenue sources for all levels of government of the State of Delaware, a determination of the tax revenue paid by all categories of taxpayers and a comparison thereof, a determination whether any such category of taxpayers provides an unfair share of tax revenue for any level of State, municipal or county government, a determination of administrative costs in collecting tax revenues and any other such determinations or studies to fulfill the purposes of the Commission.

3. The Commission shall make reports and recommendations which will provide a more equitable method of raising revenue for the State, county and municipal governments of this State and which will endeavor to eliminate inequities and inefficiencies in the existing revenue systems. The final report of the Commission shall be returned to the Speaker of the House of Representatives and the President Pro Tempore of the Senate on or before January 15,1973.

4. The Commission is empowered to seek information from every available source and to request the assistance of the Executive Branch of the government and to provide opportunities for the citizens of the State of Delaware to submit suggestions and proposals to the Commission. The Commission is further empowered to obtain the services of the Department of Urban Affairs of the University of Delaware and such other personnel, staff and consultants, upon such terms and conditions within the appropriations authorized, as it deems necessary.

BE IT FURTHER RESOLVED that the sum of $15,000 is appropriated out of the General Fund of the State Treasury of the Commission. This appropriation shall be considered a supplementary appropriation and any unexpended funds hereby appropriated shall revert to the General Fund on July 1, 1973.

Approved July, 5, 1971.