HOUSE BILL NO. 660
AN ACT TO AMEND CHAPTER 23, TITLE 30, DELAWARE CODE, RELATING TO OCCUPATIONAL LICENSE TAXES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend subsection (e), Section 2301, Title 30, Delaware Code, by inserting at the end thereof, a new sentence to read as follows:
"Provided, nevertheless, for purposes of this Section, in the case of partnerships, professional corporations or associations, the tax under subsection (d) shall be imposed on the aggregate gross receipts of such partnerships, professional corporation or association for services rendered within this State, and shall be payable by such entity, without regard to the fact that certain individual licensees of the entity who are employees may be exempt from such tax under this subsection."
Section 2. This Act shall be retroactive to April 1, 1975.