CHAPTER 21

FORMERLY

HOUSE BILL NO. 219

AN ACT TO AMEND CHAPTERS 25, 27, AND 29 OF TITLE 30, DELAWARE CODE, RELATING TO A CHANGE IN METHOD OF PAYMENT OF QUARTERLY BUSINESS TAXES.

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

Section 1. Amend subsection (a), §2502, Title 30, Delaware Code, by striking the word "quarterly" appearing in the third sentence and inserting in lieu thereof the word "monthly".

Section 2. Amend §2502(c) of Chapter 25, Title 30, Delaware Code, by striking said subsection in its entirety and substitute in lieu thereof a new subsection (c) to read as follows:

"(c) In addition to the license fee required by subsection (a) and (b) of this section, every contractor shall pay a license fee of 1/2 percent of the aggregate gross receipts paid to such contractor which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 3. Amend subsection (d), §2502, Title 30, Delaware Code, by striking the word "quarterly" appearing in the first sentence and inserting in lieu thereof the word "monthly".

Section 4. Amend subsection (a), §2702, Title 30, Delaware Code, by striking the word "quarterly" appearing the second sentence and inserting in lieu thereof the word "monthly".

Section 5. Amend §2702(b) of Chapter 27, Title 30, Delaware Code, by striking said subsection (b) in its entirety and substitute in lieu thereof a new subsection (b) to read as follows:

"(b) In addition to the license fee required by subsection (a) of this section, every manufacturer shall pay a license fee of 2/10 of one percent of the aggregate gross receipts paid to such manufacturer, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 6. Amend subsection (b), §2902, Title 30, Delaware Code, by striking the word "quarterly" appearing in the second sentence and inserting in lieu thereof the word "monthly".

Section 7. Amend §2902(c) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute in lieu thereof a new subsection to read as follows:

"(c) In addition to the license fee required by subsection (b) of this section, every wholesaler shall also pay a license fee at the rate of 1/5 of one percent of the aggregate gross receipts attributable to all goods sold by the wholesaler within this State, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 8. Amend subsection (b), §2903, Title 30, Delaware Code, by striking the word "quarterly" appearing in the second sentence and inserting in lieu thereof the word "monthly.".

Section 9. Amend §2903(c) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute in lieu thereof a new subsection to read as follows:

"(c) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license fee at the rate of 1/10 of one percent of the aggregate gross receipts attributable to all goods sold by the food processor within this State, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 10. Amend subsection (b), §2904, Title 30, Delaware Code, by striking the word "quarterly" appearing in the second sentence and inserting in lieu thereof the word "monthly".

Section 11. Amend §2904(c) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute in lieu thereof a new subsection to read as follows:

"(c) In addition to the license fee required by subsection (b) of this section, every grain and feed dealer shall also pay a license fee at the rate of 1/20 of one percent of the aggregate gross receipts attributable to all goods sold by the grain and feed dealer within this State, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 12. Amend subsection (a), §2905, Title 30, Delaware Code, by striking the word "quarterly" appearing in the second sentence and inserting in lieu thereof the word "monthly".

Section 13. Amend subsection (b), §2905, Title 30, Delaware Code, by striking it in its entirety and inserting in lieu thereof a new subsection (b) to read as follows:

"(b) In addition to the license fee required by subsection (a) of this section, every retailer shall pay an annual license fee at the rate of four-fifths of one percent of the aggregate purchase price attributable to all goods purchased for sale within this State which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate purchase price attributable to all goods purchased for sale within this State for the immediately preceding month. The aggregate purchase price attributable to all goods purchased upon which the license fee is computed shall be reduced by $6,666 each month. The $6,666 reduction is not to be accumulated but is applicable for each monthly installment due. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 14. Subsection (c) and (d), §2905, Title 30, Delaware Code, relating to method of payment and forms, are hereby repealed.

Section 15. Amend §2906(b) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute a new subsection to read as follows:

"(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall obtain a license upon making application to the Division of Revenue and paying a fee of $30 for each place of business. If monthly payments thereafter are made in accordance with subsection(c) of this section, such license shall be valid until the first day of July at which time it may be renewed for a full year and every year thereafter provided that the restaurant retailer makes application therefor and payment of $30 for each place of business plus the fee required by subsection (c) of this section."

Section 16. Amend §2906(c) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute a new subsection (c) to read as follows:

"(c) In addition to the license fee required by subsection (b) of this section every restaurant retailer shall pay a license fee at the rate of 1/10 of one percent of the aggregate gross receipts attributable to all goods soldwithin the State, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts of the immediately preceding month period. In computing the fee due on the aggregate gross receipts for any month, there shall be allowed a deducation of $4,166. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 17. Amend subsection (b), §2907, Title 30, Delaware Code, by striking the word "quarterly" appearing in the second sentence and inserting in lieu thereof the word "monthly".

Section 18. Amend §2907(c) of Chapter 29, Title 30, Delaware Code, by striking said subsection (c) in its entirety and substitute a new subsection to read as follows:

"(c) In addition to the license fee required by subsection (b) of this section, every farm machinery retailer shall also pay a license fee at the rate of 1/20 of one percent of the aggregate gross receipts attributable to all goods sold by the farm machinery retailer within this State, which fee shall be payable monthly on or before the 20th day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 19. Subsections (d) and (e), §2906, Chapter 29, Title 30, Delaware Code, relating to method of payment and forms, are hereby repealed.

Section 20. This Act shall take effect on April 1, 1975.

Approved March 27, 1975. 3:45 p.m.