CHAPTER 664

HOUSE BILL NO. 857

AN ACT TO AMEND CHAPTER 51 AND CHAPTER 53, TITLE 3, DELAWARE CODE, RELATING TO THE PROMOTION OF APPLES AND THE APPLE TAX.

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

Section 1. Amend Chapter 51, Title 3, Delaware Code by striking Subsection (c) of §5102 and substituting in lieu thereof the following new Subsection (c):

"(c) The Department shall call an annual meeting of all known commercial Delaware apple-growers during the month of January or February of each year. At such annual meeting the Department shall render to the growers a full and complete report of its activities."

Section 2. Amend Chapter 53, Title 3, Delaware Code by striking all of §5302 and substituting in lieu thereof the following new §5302:

"§5302. Tax Levy.

There is levied and imposed upon all apples grown annually in this state a tax, whether the said apples are in bulk or loose in boxes or any other container, or packed in any style package. The need for a tax and the rate of tax shall be determined by the majority vote of the growers of apples in this state at the annual meeting of the apple-growers to be held each year in January or February as provided in §5102(c) of this Title. The number of apple-growers in this state shall be certified by the Secretary of the Department of Agriculture or his legal designee. The provisions of this chapter shall not apply to apples sold by growers direct to cider or vinegar plants for use in making cider or vinegar. Each grower shall be exempt from the tax

on a maximum of 500 bushels of apples for each calendar year."

Approved July 30, 1976