CHAPTER 121

FORMERLY

HOUSE BILL NO. 369

AS AMENDED BY HOUSE AMENDMENTS NO. 2, 5 AND 6

AN ACT TO AMEND CHAPTER 14, VOLUME 58, LAWS OF DELAWARE, ENTITLED "AN ACT TO AMEND TITLE 22, DELAWARE CODE, ENTITLED "MUNICIPALITIES" BY ADDING THERETO A NEW CHAPTER 9 AUTHORIZING CITIES WITH A POPULATION IN EXCESS OF 50,000 PERSONS TO ENACT A TAX ON INCOME OF ITS RESIDENTS; AND A TAX ON THE INCOME OF NON-RESIDENTS ENGAGED IN ANY OCCUPATION, BUSINESS OR PROFESSION WITHIN THE CITY".

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

Section 1. Section 908 of Chapter 14, Volume 58, Laws of Delaware, is amended by striking the date "June 30, 1973", and substituting in lieu thereof the date "June 30, 1975".

Section 2. Section 902 of Chapter 14, Volume 58, Laws of Delaware, is amended by striking the phrase "1.5 percent" wherever it appears in said section, and substituting in lieu thereof the phrase "1.25 percent".

Section 3. Section 901, Chapter 14, Volume 58, Laws of Delaware, is amended by adding a new sentence at the end thereof to read as follows:

"If any exclusions or exemptions are granted under such tax, such exclusions or exemptions shall apply uniformly to all persons subject to such tax; and if different rates of tax are provided, such rates shall apply uniformly to all persons subject to such tax."