Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §2902(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:
"(b) Any person desiring to engage in business in this State as a wholesaler 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 wholesaler 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 §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 3/10 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 3. To implement the change in expiration date on licenses as set forth in. Section 1 of this Act, all licensees shall pay one-half of the license fee as set forth in Section 1 of this Act on or before July 1, 1975 which will extend those licenses to December 31, 1975.