CHAPTER 621

HOUSE BILL NO. 764

AN ACT TO AMEND CHAPTER 9 OF TITLE 22, DELAWARE CODE, RELATING TO THE MUNICIPAL USER TAX.

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

Section 1. Amend §901 of Chapter 9, Title 22,Delaware Code, by adding thereto a new sentence which shall read as follows:

"Any employer whose business is located outside the corporate limits of a city who employs persons who are residents of the city shall deduct from such employees' total income the assessed municipal user tax imposed by said city.

Approved July 22, 1976