CHAPTER 122

FORMERLY

SENATE BILL NO. 373

AN ACT TO AMEND CHAPTER 14, VOLUME 58, LAWS OF DELAWARE, RELATING TO THE MUNICIPAL USER TAX BY PROVIDING FOR CERTAIN EXEMPTIONS FROM SAID TAX.

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

Section 1. Section 901, Chapter 14, Volume 58, Laws of Delaware, is hereby amended by striking the following language from said sections:

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.

Approved June 30, 1973.