CHAPTER 296

FORMERLY

HOUSE BILL NO. 457

AS AMENDED BY SENATE AMENDMENT NO. 1

AND HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 23, TITLE 30, DELAWARE CODE, RELATING TO THE OCCUPATIONAL LICENSE TAX.

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

Section 1. Amend §2301(e), Title 30, Delaware Code, by striking the words "paragraphs (1), (7), (15) and (65)" in the third sentence thereof, and inserting in lieu thereof the following:

"paragraphs (1), (7), (15), (39), (40) and (65)".

Section 2. Amend §2301 (a), Title 30, Delaware Code, by inserting a "period" after the word "below" and striking the words "for each place of business," in the first sentence of said section and inserting in lieu thereof the following new sentence:

"In addition to the annual license fee indicated below each such person shall pay a fee of $10.00 for each additional separate branch or business location, except that a finance or small loan agency (Par. 28) shall pay the basic annual fee for each place of business."

Section 3. Amend §2301(a)(17), Title 30, Delaware Code, relating to certified public accountant, by striking the word "person" and inserting in lieu thereof the word "individual", and by substituting a "comma" for the "period" "whether self-employed or a member or employee of a firm or private corporation."

Section 4. Amend §2301 (a)(55), Title 30, Delaware Code, relating to physician or surgeon, by striking the word "person" and inserting in lieu thereof the word "individual", and by substituting a "comma" for the "period" at the end thereof and adding the following:

"whether self-employed or a member or employee of a firm or private corporation."

Section 5. Amend §2301 (a)(59), Title 30, Delaware Code, relating to professional engineer, by striking the word "person" and inserting in lieu thereof the word "individual", and by substituting a "comma" for the "period" at the end thereof and adding the following:

"whether self-employed or a member or employee of a firm or private corporation."

Section 6. Amend §2304, Title 30, Delaware Code, by changing the heading to read as follows:

"§2304. Vending Machine License and Identifying Labels" and by adding a new subsection (c) to read as follows:

"(c) Vending Machine License - Every coin-operated vending machine in this State, other than amusement machines specified in §2301(a)(2), or cigarette machines specified in §5308 (c) of this Title, shall have affixed thereto an identifying stamp or decal issued by the Division of Revenue upon application by the owner and payment of a fee of $3.00 for each machine, provided that the coin required to operate such machine is valued at $.05 or more."

tive on December 31, 1975, and Sections 1 through 5 shall become effective upon the Governor's signature.

Approved August 21, 1975