CHAPTER 24

FORMERLY

HOUSE BILL NO. 222

AS AMENDED BY HOUSE AMENDMENTS NO. 2 AND 3 AN ACT TO AMEND CHAPTERS 21, 23, 25 AND 29 OF TITLE 30, DELAWARE CODE, RELATING TO A GENERAL REVISION OF OCCUPATIONAL AND BUSINESS LICENSES AND TAXES.

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

Section 1. Amend §2301(a) of Chapter 23, Title 30, Delaware Code, by striking said subsection (a) in its entirety and substitute a new subsection (a) to read as follows:

"(a) Persons engaged in the occupations listed and defined in this section shall pay annual license taxes at the rates specified below for each place of business.

(1) Advertising Agency, $50. 'Advertising agency' includes every person engaged in the business of displaying advertising matter by billboards, posters or circulars, signs or window display or of undertaking the writing or composition of advertisements for other persons on a commission, rental or flat fee basis.

(0) Amusement conductor, $50. 'Amusement conductor' includes every person engaged in the business of conducting or maintaining or furnishing on a commission or other basis mechanical devices for entertainment of the general public, for which a charge is made for the use thereof, provided further that an owner of certain of such mechanical devices operated automatically by insertion of a coin or token shall pay an additional license fee for the business as defined and at the rates prescribed as follows:

`Amusement machine owner' embracing every person engaged in the business of owning and operating either on his own account or by his agent or by lease to another from suchperson or his agent certain of the mechanical devices referred to in this section for furnishing to the public music by the playing of records or transcriptions or which constitute a game or other device designed for public amusement, a fee for a license at the rate of $75 for each machine so owned and operated, provided the coin or token necessary to operate such machine is worth 5 cents or more.

(3) Amusement park operator, $50. 'Amusement park operator' includes every person engaged in the business of exhibiting in an open area, park or other open space any 2 or more public amusements such as rides, demonstrations or sideshows or any theatrical performance or musical presentation but not including the conducting or exhibiting of a circus or carnival.

(0) Architect, $50. 'Architect' includes every person engaged in the business of designing, planning and technically supervising the construction of any building, edifice or other structural unit.

(1) Art school, $50. 'Art school' includes every person engaged in the business of teaching fine arts or the art whose aim is beauty rather than utility, though not necessarily to the exclusion of utility where the two can be obtained.

(2) Attorney-at-law, $50. 'Attorney-at-law' includes every individual duly admitted to the bar of any court of this State and engaged in the active practice of such profession, whether self-employed or a member or employee of a law firm or private corporation.

(3) Auctioneer, $50. 'Auctioneer' includes every person engaged in the business of crying sales of real or personal property on behalf of other persons for profit, except as otherwise provided by the provisions of this Chapter. Any auctioneer not a citizen of this State shall be required to pay $150 for each county in which he acts as auctioneer. No auctioneer shall be authorized by virtue of license granted to employ any other person to act as auctioneer in his behalf, except in his own store or warehouse or in his presence, nor shall the term `auctioneer' apply or extend to judicial or executive officer making sales in pursuance of any execution, judgment or decree of any court nor to public sales made by executors or administrators.

(8) Automobile race operator, $50. `Automobile race operator' includes every person in the business of conducting motor vehicle races for profit, including competition involving all recognized classes of stock, modified or sports car, midget racers, drag racers and every type of motor vehicle in any form of race, competition or time trial; for purposes of this license, motorcycle races shall be included.

(0) Barber, $50. `Barber' includes every person operating a business of shaving the beard and cutting, trimming, washing, waving or otherwise dressing the hair of human beings.

(1) Barber school, $50. `Barber school' includes every person engaged in the business of teaching, for a consideration, the art of shaving the beard and cutting, trimming, washing, waving or otherwise dressing the hair of human beings.

(0) Beautician, $50. `Beautician' includes any person operating a business of doing work which is generally and usually performed by so-called hairdressers, cosmetologists, cosmeticians, beauticians or beauty culturists and however denominated in so-called hairdressing and beauty shops, which work is for the embellishment, cleanliness and beautification of women.

(1) Beauty school or school of cosmetology, $50. `Beauty school or school of cosmetology' includes every person engaged in operating a place or part thereof wherein or whereupon cosmetology or any of its practices are taught, whether such place or establishment is known or designated as a cosmetician, cosmetological or beauty culture school or establishment or by any other name or designation indicating that cosmetology is taught therein to students.

(13) Bowling alley operator, $50. `Bowling alley operator' includes every person in the business of operating public facilities for the sport of bowling.

(0) Broadcasting station, $50. `Broadcasting station' includes every person engaged in the business of transmitting radio or television communications over assigned frequency and wave lengths and subject to the jurisdiction of the Federal Communications Commission.

(0) Broker, $50. `Broker' includes every person operating a business of buying and selling for the account of other persons for a commission or for profit, stocks, bonds, currency, negotiable paper, securities and any other intangible personal property.

(1) Car wash, $50. `Car wash' includes every person operating a continuing business of cleaning, washing or waxing motor vehicles for profit and not for charitable or educational purposes.

(2) Certified public accountant, $50. `Certified public accountant' includes every person qualified and registered under the laws of the State to practice as a certified public accountant and engaged in the active practice of such profession.

(3) Cesspool cleaner, $50. `Cesspool cleaner' includes every person engaged in the business of cleaning cesspools for profit or reward.

(0) Chiropodist, $50. `Chiropodist' includes every person engaged in the practice of caring for the feet of human beings.

(1) Chiropractor, $50. `Chiropractor' includes every person engaged in the practice of treating human ailments by means of muscular or bone manipulation.

(2) Circus exhibitor, $500. `Circus exhibitor' includes every person engaged in the business of exhibiting in a tent, arena or other open space feats of horsemanship, acrobatic stunts, freaks, trained or wild animals and other forms of entertainment commonly known as circus.

This paragraph shall not be construed to include any circus or carnival for private profit sponsored by or in which any fire company of the State or any fraternal, veteran's or religious organization shall share in the profits. The license fee for such circus or carnival shall be $200.

(22) Dancing school, $50. 'Dancing school' includes every person engaged in the business of using any room, place or space for the purpose of holding classes in dancing and where instruction in dancing is given for hire.

(0) Dentist, $50. 'Dentist' includes every person qualified under the laws of the State to practice dentistry and engaged in active practice of such profession.

(0) Distributor, $50. 'Distributor' includes every person engaged in the business of distributing samples, handbills or posters for compensation or on commission.

(0) Drayman or mover, $50. `Drayman or mover' includes every person operating a business of transporting for profit tangible personal property of other persons.

(1) Employment agent, $50. 'Employment agent' includes every person operating, for profit, a business of hiring laborers or securing positions for other persons to be employed within the limits of the State.

(2) Entertainment agent, $50. 'Entertainment agent' includes every person engaged in or holding himself out to do the business of collecting fees or commissions or other payments for himself or another or others for the exercise by another of the privileges of furnishing musical entertainment for the general public.

(3) Finance or small loan agency, $300. 'Finance or small loan agency' includes every person engaged in the business of lending money, with or without security, to other persons, with repayments of the loans to be made by installments or otherwise but shall not include, either in reference to future or past transactions, banks or trust companies authorized to do banking business in this State under the provision of Title 5.

(29) Floor show operator, $50. 'Floor show operator' includes every person engaged in the business of conducting or maintaining or exhibiting in his place of business entertainment of the type commonly known as a floor show by one or more entertainers, paid or otherwise, including members of an orchestra furnishing entertainment by song or other means, excepting the playing of instruments as members of such orchestra, provided further that conduct of the business of floor show operator as defined herein shall not render the person liable for a license as a showman under this section.

(30) General repairman, $50. 'General repairman' includes every person operating a business of repairing, reconditioning or otherwise restoring to useful service personal property of every kind and description not otherwise provided for under this section.

(31) Health spa or health club, $50. 'Health spa' or `health club' includes every person engaged in the business of operating private health, weight control of physical culture facilities designed to establish and maintain the optimum weight or physical conditioning of other persons.

(0) Hotel, $15 for each room and $20 for each suite. `Hotel' includes every person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which, in an incorporated town, has at least 10, and in any other place at least 6 permanent bedrooms for the use of guests.

(0) Income tax consultant, $50. 'Income tax consultant' includes every person not licensed as an attorney or accountant under this section engaged in the business of providing federal or state income tax assistance to other persons for a fee.

(34) Incorporator, $50. 'Incorporator' includes every person operating a business of procuring corporate charters or acting as resident, registration or transfer agent of domestic corporations, except attorneys-at-law having a license to practice such profession in this State.

(35) Junk dealer, $50. 'Junk dealer' includes every person engaged in the business of buying and selling old iron, brass, lead, copper or other metals, or combinations thereof, paper, old automobile tires, secondhand personal property of any kind or description whatever, commonly known as junk, and who is not a salvage yard operator as defined in this section.

(36) Laundry operator, $50. 'Laundry operator' includes every person engaged in the business of operating a laundry and/or of securing goods or fabrics to be so laundered, whether the actual work of laundering such goods or fabrics is done within or without the State.

(37) Linen supplier, $50. 'Linen supplier' includes every person actively engaged in or holding himself out to do the business of supplying, furnishing or making available coats, caps, aprons, uniforms, towels, dresses, diapers, industrial wipers, smocks, linen or other like articles and laundering and otherwise renewing such supplies for profit.

(38) Manicurist, $50. 'Manicurist' includes every person operating a business of caring for the appearance of hands.

(39) Manufacturer's agent or representative, $50. `Manufacturer's agent' or 'representative' includes every independent contractor in the business of representing 1 or more manufacturers for purposes of promoting the sale of the goods, product or line of goods or products of such manufacturer or manufacturers within the State.

(40) Mercantile agency or collection agency, $50. `Mercantile agency' or 'collection agency' includes every person operating a business of investigation of financial ratings and credit and/or the collection of commercial accounts for other persons, except attorneys-at-law having a license to practice such profession in this State.

(41) Modeling or charm school, $50. 'Modeling or charm school' includes every person engaged in the business of teaching or who holds himself out as capable of teaching, modeling, charm, poise or personal appearance to other persons of either sex. It includes courses in public speaking conducted for profit.

(42) Motel, $15 for each room. 'Motel' includes every person engaged in the business of furnishing for a consideration, transient guests with sleeping accommodations, private bath and toilet facilities, linen service and a place to park an automobile and who is not in the business of operating a hotel or tourist home as defined in this section.

(43) Motion picture theater, $50. 'Motion picture theater' includes every person engaged in the business of displaying motion pictures for public entertainment, regardless of the physical location of the projection facilities, and shall include drive-in theaters.

(44) Motor vehicle serviceman, $50. 'Motor vehicle serviceman' includes every person operating a business of repairing, rebuilding, repainting or otherwise reconditioning motor vehicles or their parts.

(45) Music school, $50. 'Music school' includes every person operating a business of teaching music to 20 or more pupils for a consideration. It includes the, teaching of musical composition as well as the instruction in the use of musical instruments.

(0) Nursing, rest or convalescent home (private), $50. 'Nursing, rest or convalescent home (private)' includes every person engaged in the business of operating any institution, building or agency in which accommodation is maintained, furnished or offered for any fee, gift, compensation or reward for the care of aged, infirm, chronically ill or convalescent persons.

(0) Optometrist, $50. 'Optometrist' includes every person qualified under the laws of the State to practice optometry and engaged in active practice of such profession.

(48) Osteopath, $50. 'Osteopath' includes every person qualified under the laws of the State to practice osteopathy and engaged in active practice of such profession.

(49) Outdoor musical festival promoter, $500. 'Outdoor musical festival promoter' includes every person engaged in the business of organizing, operating, producing or staging musical entertainment in open spaces and not in a permanent structure for a gathering of 1,000 or more persons who pay a consideration or admission charge to view or hear such musical entertainment.

(50) Parking lot or garage operator, $50 for the first lot or garage facility and $25 for each additional facility. Parking lot or garage operator' includes every person engaged in the business of operating any motor vehicle parking facility, whether open or enclosed, with space for 10 or more vehicles.

(51) Pawnbroker, $50. 'Pawnbroker' includes every person operating a business of lending money on pledge of tangible personal property or purchasing the same on condition of returning it to the seller at a stipulated price and of selling the property in default of the pawner.

(0) Pharmacist, $50. 'Pharmacist' includes every person qualified under the laws of the State to practice pharmacy and engaged in active practice of such profession.

(0) Photographer, $50. 'Photographer' includes every person operating a business of taking, making and/or developing photographs or pictures by action of light for profit or reward. Transient photographers without a regular and established place of business within the State shall pay an additional license tax of $25 for each day of operation within the State.

(1) Physical therapist, $50. 'Physical therapist' includes every person operating a business of practicing physical therapy as defined in Chapter 26 of Title 24.

(55) Physician and/or surgeon, $50. 'Physician' and/or `surgeon' includes every person qualified under the laws of the State to practice medicine and surgery and engaged in active practice of such profession.

(56) Plant nursery and florist, $50. 'Plant nursery and florist' includes every person in the business of operating a place where trees, shrubs, plants, flowers and the like are cultivated, grown or propagated from seed or otherwise for transplanting, for use as stock, for grafting and for sale.

Persons purchasing trees, shrubs, plants, flowers and the like for resale are subject to the appropriate license fee in this part.

(0) Pool table operator, $50. 'Pool table operator' includes every person operating a business of maintaining pool or billiard tables for public use.

(1) Private detective agency, $50. 'Private detective agency' includes every person engaged in the business of practicing as a private detective as defined in Chapter 13 of Title 24, provided nothing in this section shall be construed to include any person exclusively employed as a guard, watchman or private patrolman.

(2) Professional engineer, $50. 'Professional engineer' includes every person qualified under the laws of the State to practice professional engineering and engaged in active practice of such profession.

(3) Psychologist, $50. 'Psychologist' includes every person qualified under the laws of the State to practice psychology and engaged in active practice of such profession.

(4) Public accountant, $50. 'Public accountant' includes every person actively operating a business of general public accounting who is not qualified and registered under the laws of the State to practice as a certified public accountant.

(62) Public bath keeper, $50. 'Public bath keeper' includes every person operating a business of maintaining or operating for the use of the general public for profit, an establishment for baths of any kind or description.

(63) Public stenographer, $50. 'Public stenographer' includes every person operating a business, whether full time or part time, of providing stenographic services to the general public.

(0) Purchase order system operator, $50. 'Purchase order system operator' includes every person engaged in or holding himself out to do the business of selling orders for or furnishing or guaranteeing the credit on the account of any person for the purchase of goods, wares or merchandise at any store or other establishment for the profit of such operator and shall include factors engaged in such activities but shall not include persons engaged in a business otherwise defined in this subsection as a finance or small loan agency nor any bank, savings bank or other like financial institutions.

(1) Real estate broker, $50. 'Real estate broker' includes every person certified as such by the Delaware Real Estate Commission and engaged in the real estate business. It includes those among such persons who deal exclusively or partly with rental property.

(2) Real estate salesman, $50. 'Real estate salesman' includes every person certified as such by the Delaware Real Estate Commission and engaged in the real estate business. It includes those among such persons who deal exclusively or partly with rental property.

(3) Sales representative, $50. 'Sales representative' includes every person who works in excess of 80 hours in any calendar month in the year selling goods or merchandise door to door. It includes soliciting orders and home demonstrations.

(68) Salvage yard operator, $50. 'Salvage yard operator' includes every person in the business'of operating a junk yard, salvage yard, automobile graveyard or similar business dealing primarily with scrap metal, salvage materials, junk motor vehicles and other such used or abandoned personal property.

(69) Scientific laboratory, $50. 'Scientific laboratory' includes every person who operates as a private business for a profit a scientific or medical laboratory offering testing, research, analytical and other such technical services to the public.

(70 ) Self-service laundry or dry cleaner, $50. 'Self-service laundry or dry cleaner' includes every person engaged in the business of operating a laundry or dry cleaning establishment where the objects to be cleaned may be, and frequently are, placed in and removed from the laundering and/or drying machines or other machines by the customers, whether or not such machines are operated by deposit of coins and whether or not an attendant is available to assist the customers in the operation of the machines. A person operating a self-service laundry shall not be regarded as a laundry operator within the meaning of this section unless such person also operates laundry services which do not fall within the above definition of a self-service laundry or dry cleaner.

(71) Showman, $250. 'Showman' includes every person engaged in the business of conducting or operating for profit a public theatre, house or other enclosed place for the exhibition of stage shows or musical presentations, animal shows, carnivals for private profit and all other amusements of like character.

(72) Taxicab or bus operator, $30, for the first motor vehicle; $20, for each additional motor vehicle. 'Taxicab or bus operator' includes every person engaged in the business of the operation of motor vehicles in transporting persons for hire in the accommodation of the general public. This tax shall not apply, however, in the operation of school buses used solely in the transportation of children to and from kindergarten, grade school, vocational school and high school.

(73) Taxidermist, $50. 'Taxidermist' includes every person who prepares, stuffs or mounts for hire, the skins of birds, quadrupeds, fish or other animals.

(74) Television repairman, $50. 'Television repairman' includes every person operating a business of installing, adjusting, repairing or reconditioning television receivers.

(75) Telephone answering service, $50. 'Telephone answering service' includes every person operating a business of providing private operators or automatic equipment for answering private or business telephones in order to take the messages from and/or provide information to callers on the lines thereby served.

(76) Textile renovator, $50. 'Textile renovator' includes every person operating a business, other than in a private capacity, of pressing, cleaning, washing, scouring, bleaching, dyeing or otherwise reconditioning and/or accepting for reconditioning any article of clothing or of any woven or knitted fabric of every form and nature, whether the actual reconditioning is done within or without the State.

(77) Tourist home, $10 for each room. "Tourist home' includes every person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations and which has at least 5 permanent bedrooms for the use of tourists or transient guests and who is not in the hotel or motel business as defined in this section.

(0) Trailer park, $7 for each space as specified on a plot plan or as designated by the owner. 'Trailer Park', which may also be identified as a Mobile Home Park, Recreational Vehicle Park, or a Tenting Recreation Park, includes any person engaged in the business of operating any place where space is furnished for units to park and hook up to or use sanitary and/or electrical facilities.

(1) Transportation agent, $50. 'Transportation agent' includes every person operating a business of selling tickets on behalf of other persons, for transportation by common carriers on a commission basis or for profit.

(80) Airline tickets sales office, $50. `Airline ticket sales office' includes every person who operates an office engaged in the business of selling tickets for the transportation of passengers on his own airliner.

(0) Travel agency, $150. `Travel agency' includes every person in the business of operating a full service travel bureau or department which assists in the planning and acquisition of tickets for contemplated trips of its customers by land, sea or air and for related accommodations.

(1) Tree surgeon, $50. `Tree surgeon' includes every person skilled in the science of tree care who presents himself to the public for compensation as a practicing tree expert, whether he terms himself tree expert, arborist, tree specialist, tree surgeon, et cetera.

(2) Undertaker, $50. `Undertaker' includes every person engaged in the business and qualified under the law of the State to be so engaged as undertakers and in active conduct thereof.

(3) Veterinarian, $50. 'Veterinarian' includes every person qualified under the laws of the State to practice veterinary medicine and engaged in active practice of such profession.

(4) Warehouseman, $50. 'Warehouseman' includes every person operating a business of public storage of tangible personal property, including all services in connection therewith.

(5) Wholesale news agency, $50. 'Wholesale news agency' includes every person engaged in the business of conducting a wholesale news agency, except any such person who is licensed as a merchant under Chapter29 of this Title."

Delaware Code, by striking said subsection (b) in its entirety and substitute a new subsection (b) to read as follows:

"(b) Upon every person engaging or continuing to engage in any service industry, business, calling or profession not otherwise specifically licensed and taxed under subsection (a) of this section, there is hereby levied and there shall be collected an annual general service license fee of $50."

Section 3. §2301, Chapter 23, Title 30, Delaware Code, is amended by redesignating subsections (d), (e), (f), (g), (h), (i) and (j) as subsections (g), (h), (i), (j), (k), (1) and (m) and inserting new subsections (d), (e) and (f) as follows:

"(d) In addition to the license fee required by subsection (a) and (b) of this section, every person shall pay an annual license fee payable in quarterly installments on or before the 20th day of each of the months of April, July, October and January of each year at the rate of 3/10 of one percent of the aggregate gross receipts paid to such person during the last preceding three month period ending on the last date of the months of March, June, September and December. The quarterly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing this fee due.

(e) For purposes of subsection (d), gross receipts is defined as total consideration received by a licensee for goods sold, services rendered or other income producing transaction within this State. Any licensee functioning in an 'employee' relationship as defined in the Federal Insurance Contribution Act is exempt from the additional license fee imposed by subsection (d) of this Chapter. Gross receipts for paragraphs (1), (7), (15) and (65) of subsection (a) of this Chapter shall consist of commissions and fees earned. For licenses covered under subsection (b) of this Chapter, any exception from the gross receipts definition as set forth herein is subject to the rules and regulations as promulgated by the Secretary of Finance.

(72), (77), (78), (79), and (81) of subsection (a) of this Chapter shall be exempt from the additional license fee imposed by subsection (d) of this Chapter."

Section 4. Amend §2301, Chapter 23, Title 30, Delaware Code, by adding thereto a new subsection (n) to read as follows:

"(n) Banks, holding companies, insurance companies, including general agents, agents, brokers and employees licensed under Title 18, Delaware Code, pension plans and/or profit sharing plans whether or not regulated under §401 of the Internal Revenue Code of 1954, as amended, public utilities as defined in Chapter 1 of Title 26 or Chapter 15 of Title 2, Delaware Code, public utility holding companies regulated under the Public Utility Holding Company Act of 1935, savings and loan associations or building and loan associations licensed under Chapter 17 of Title 5, Delaware Code, and similar or related financial institutions licensed or otherwise regulated under the provisions of the Delaware Law or the United States Code are exempt from payment of fees as set forth in subsections (b) and (d) of this section."

Section 5. Amend §2502(a) of Chapter 25, Title 30, Delaware Code, by striking said subsection (a) in its entirety and substitute a new subsection to read as follows:

"(a) Any resident person desiring to engage in business in this State as a contractor shall obtain a license upon making application to the Division of Revenue and paying a fee of $50. This license must be obtained and proof of license compliance must be made prior to, or in conjunction with, the execution of a contract to such person. 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 contractor makes application therefor and payment of $50 plus the license fee required in subsection (c) of this Section."

Section 6. Subsection (d) §2502, Chapter 25, Title 30, Delaware Code is hereby repealed.

Section 7. Amend §2905 (a) of Chapter 29, Title 30, Delaware Code, by striking said subsection (a) in its entirety and substitute in lieu thereof a new subsection (a) to read as follows:

"(a) Any person desiring to engage in business in this State as a retailer shall obtain a license upon making application to the Division of Revenue and paying a fee of $50, plus a fee of $10 for each separate branch or business location. If the monthly payments thereafter are made in accordance with subsection (b) of this section, 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 retailer makes application therefor and payment of $50 plus $10 for each separate branch or business location."

Section 8. Amend §2905(b) of Chapter 29, 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:

"() In addition to the license fee required by subsection (a) of this section, every retailer shall pay a license fee at the rate of 55/100 of one percent of the aggregate gross receipts attributable to all goods sold or services rendered by the retailer within the 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. In computing the fee due on such aggregate gross receipts for each month, there shall be allowed a deduction of $10,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common direction and control shall be treated as one, and shall be allowed only one monthly deduction from the aggregate gross receipts of the entire enterprise. 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 9. Amend Section 2905, Chapter 29, Title 30, Delaware Code, by adding thereto a new subsection (c) to read as follows:

"(c) Every retailer subject to the provisions of subsection (b) of this Section shall be allowed a credit for any license fee due or paid on the aggregate purchase price attributable to all goods purchased prior to April 1, 1975 against any license fee due or payable on the aggregate gross receipts attributable to goods purchased prior to April 1, 1975 and sold by the Retailer after the effective date of this Act.

Section 10. Amend §2906(b) of Chapter 29, Title 30,

Delaware Code, by striking said subsection (b) in its entirety and substitute a new subsection (b) 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 $50 plus $10 for each separate branch or location. If monthly payments thereafter are made in accordance with subsection (c) of this section, 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 restaurant retailer makes application therefor and payment of $50 plus $10 for each separate branch or location."

Section 11. 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 5/10 of one percent of the aggregate gross receipts attributable to all goods sold within 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 deduction of $5,000. For purposes of this subsection, all branches or entities comprising an enterprise withcommon ownership or common direction and control shall be treated as one, and shall be allowed only one monthly deduction from the aggregate gross receipts of the entire enterprise. 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. Subsection (f) of §2908, Chapter 29, Title 30, Delaware Code, is hereby repealed.

Section 13. §2901, Chapter 29, Title 30, Delaware Code, relating to definitions is amended by redesignating paragraph (1) as subsection (a).

Section 14. §2901, Chapter 29, Title 30, Delaware Code, is amended by striking in its entirety paragraph (2) and inserting a new subsection (b) to read as follows:

"(b) 'Gross receipts' includes total consideration received by a wholesaler or retailer for all goods sold or services rendered within this State."

Section 15. §2901, Chapter 29, Title 30, Delaware Code, is amended by striking in its entirety paragraph (4) relating to purchase price.

Section 16. §2901, Chapter 29, Title 30, Delaware Code, is amended by redesignating paragraph (3) as subsection (c) and redesignating paragraph (5) as subsection (d).

Section 17. §2901, Chapter 29, Title 30, Delaware Code is amended by redesignating paragraph (6) as subsection (e) and by redesignating subparagraphs A, B, C, and D as paragraphs (1), (2), (3) and (4).

Section 18. Amend §2120, Chapter 21, Title 30, Delaware Code, by striking the period at the end thereof, substituting a comma and adding the following:

"unless otherwise expressly provided in this Part."

Section 19. Amend §2906, Chapter 29, Title 30,Delaware Code, by striking said subsection (e) in its entirety.

Section 20. Amend §2102, Chapter 21, Title 30, Delaware Code, by striking said section in its entirety and substitute a new section to read as follows:

"All State licenses with the exception of liquor, automobile, motorcycle, operator's, stallion or jackass, circus, deadly weapons, oyster of clam, and marriage licenses shall expire annually upon the last day of December next succeeding the date of issue, unless otherwise provided by law."

Section 21. To implement the change in expiration date on licenses as set forth in Sections 5, 9 and 20 of this Act, all licensees are required to pay one-half of the respective license fees as set forth in Sections 1, 5, 7 and 9 of this Act on or before July 1, 1975 which will extend those licenses to December 31, 1975.

Section 22. Amend §2301 of Chapter 23, Title 30, Delaware Code, by adding thereto a new subsection "o" to read as follows:

"(o) Non-profit organizations exempted from Federal Income taxation under Section 501 of the Internal Revenue Code of 1954 as amended shall be exempt from payment of fees as set forth in subsections (b) and (d) of this section."

Section 23. The Secretary of Finance shall promulgate, issue and enforce such rules and regulations which are necessary to execute the changes contained in this Act. Copies of said rules and regulations shall be issued to members of the 128th General Assembly no later than May 15 following passage of this Act.

Section 24. This Act shall take effect on April 1, 1975.

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