AN ACT TO AMEND CHAPTER 29, TITLE 30, DELAWARE CODE, RELATING TO RETAIL AND WHOLESALE MERCHANTS' LICENSE FEES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend ยง2908, Chapter 29, Title 30, Delaware Code, by adding a new subsection (i) thereto to read as follows:
"(i) Any person 65 years of age or older whose gross receipts are less than $5,000 per year shall pay one fourth of the annual license fee specified in this chapter."

