CHAPTER 545

HOUSE SUBSTITUTE NO. 1

FOR

HOUSE BILL NO. 815

AN ACT TO AMEND CHAPTER 23, TITLE 30, DELAWARE CODE, RELATING TO OCCUPATIONAL LICENSES, TO EXEMPT CERTAIN OCCUPATIONAL LICENSEES FROM THE ADDITIONAL REQUIREMENT OF OBTAINING A RETAILER'S LICENSE.

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

Section 1. Amend subsection (c) of §2301, Title

30, Delaware Code by striking said subsection in its entirety and substituting in lieu thereof a new subsection (c) to read as follows:

"(c) (1) Any person licensed under subsection (a) or (b) of this Section whose business activity or operation is not limited to the rendition of services for other persons but also involves the sale or exchange of goods or personal property shall also be subject to the license fees imposed by Chapter 29 of this Title.

(2) Paragraph (1) above shall not apply to any case in which the sale or exchange of good or personal property is incidental to the business activity licensed under subsections (a) or (b) of this Section. For the purposes of this Section, such sales or exchanges shall be deemed to be incidental if the gross receipts from such sales or exchanges do not exceed $3,000. In such case, the provisions of Chapter 29 of this Title shall not apply, but such incidental sales shall be included in gross receipts subject to tax under Chapter 23 of this Title."

Approved July 7, 1976