CHAPTER 23

FORMERLY

HOUSE BILL NO. 221

AN ACT TO AMEND CHAPTER 29 OF TITLE 30, DELAWARE CODE, RELATING TO A REVISION OF FOOD PROCESSOR, GRAIN AND FEED DEALER AND FARM MACHINERY RETAILER LICENSE REQUIREMENTS, LICENSE FEES AND ADDITIONAL FEE ON AGGREGATE GROSS RECEIPTS.

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

Section 1. Amend §2903(b) of Chapter 29, Title 30, Delaware Code, by striking said subsection (b) 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 Department of Finance and paying a fee of $50 for each place of business. Such license shall be valid until the first day of January at which time it may be renewed for a full year and every year thereafter provided that the food processor pays the fees required by subsection (c) of this section, makes application therefor and payment of $50 for each place of business."

Section 2. Amend §2903(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:

"() 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 3/20 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 3. Amend §2904(b) of Chapter 29, Title 30, Delaware Code, by striking said subsection (b) 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 Department of Finance and paying a fee of $50 for each place of business. Such license shall be valid until the first day of January at which time it may be renewed for a full year and every year thereafter provided that the grain and feed dealer pays the fees required by subsection (c) of this section, makes application therefor and payment of $50 for each place of business."

Section 4. Amend §2904(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 grain and feed dealer shall also pay a license fee at the rate of 1/15 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 5. Amend §2907(b) of Chapter 29, Title 30, Delaware Code, by striking said subsection (b) 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 Department of Finance and paying a fee of $50 for each place of business. Such license shall be valid until the first day of January at which time it may be renewed for a full year and every year thereafter provided that the farm machinery retailer pays the fees required by subsection (c) of this section, makes application therefor and payment Of $50 for each place of business."

Section 6. 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 the license fee required by subsection (b) of this section, every farm machinery retailer shall also pay a license fee at the rate of 1/15 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 7. To implement the change in expiration date on licenses as set forth in Sections 1 and 3 of the Act, all licensees shall pay one-half of the license fees as set forth in Sections 1 and 3 of this Act on or before July 1, 1975, which will extend those licenses to December 31, 1975.

Section 8. This Act shall take effect on April 1, 1975.

Approved March 27, 1975. 4:30 p.m.