CHAPTER 117

FORMERLY

HOUSE BILL NO. 590

AN ACT TO AMEND CHAPTER 23, 25, 27 AND 29 OF TITLE 30, DELAWARE CODE RELATING TO OCCUPATIONAL LICENSE TAXES, CONTRACTORS' LICENSE TAXES, MANUFACTURERS' LICENSE TAXES, WHOLESALER LICENSE TAXES, FOOD PROCESSOR LICENSE TAXES, GRAIN AND FEED DEALER LICENSE TAXES, RETAILER LICENSE TAXES, RESTAURANT RETAILER LICENSE TAXES AND FARM MACHINERY RETAILER LICENSE TAXES ON AGGREGATE GROSS RECEIPTS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend 32301(d), Chapter 23, Title 30 of the Delaware Code by striking the words and numbers "of 3/10 of 1 percent" as the same appear in the first sentence of said subsection (d) and substituting in lieu thereof the following:

"of 4/10 of 1 percent"

Section 2. Amend §2502(c), Chapter 25, Title 30 of the Delaware Code by striking the words and numbers "of 1/2 percent" as the same appear in the first sentence of said subsection (c) and substituting in lieu thereof the following:

"of 65/100 of 1 percent"

Section 3. Amend §2702(b), Chapter 27, Title 30 of the Delaware Code by striking the words and numbers "of 3/10 of 1 percent" as the same appear in the first sentence of said subsection (b) and substituting in lieu thereof the following:

"of 4/10 of 1 percent"

Section 4. Amend §2902(c), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 3/10 of 1 percent" as the same appear in the first sentence of said subsection (c) and substituting in lieu thereof the following:

"of 4/10 of 1 percent"

Section 5. Amend §2903(c), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 3/20 of 1 percent" as the same appear in the first sentence of said subsection (c) and substittiting in lieu thereof the following:

"of 2/10 of 1 percent"

Section 6. Amend §2904(c), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 1/15 of 1

percent" as the same appear in the first sentence of said subsection (c) and substituting in lieu thereof the following:

"of 1/10 of 1 percent"

Section 7. Amend §2905(g), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 55/100 of 1 percent" as the same appear in the first sentence of said subsection (g) and substituting in lieu thereof the following:

"of 75/100 of 1 percent"

Section 8. Amend §2906 (c), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 5/10 of 1 percent" as the same appear in the first sentence of said subsection (c) and substituting in lieu thereof the following:

"of 65/100 of 1 percent"

Section 9. Amend §2907 (c), Chapter 29, Title 30 of the Delaware Code by striking the words and numbers "of 1/15 of 1 percent" as the same appear in the first sentence of said subsection (c) and substituting in lieu thereof the following:

"of 1/10 of 1 percent"

Approved July 6, 1977.