HOUSE BILL NO. 839
AN ACT TO AMEND SECTION 2301 (d), TITLE 30, DELAWARE CODE, RELATING TO OCCUPATIONAL LICENSES AND FEES, AND THE REQUIREMENT TO FILE QUARTERLY RETURNS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend subsection (d), Section 2301, Title 30, Delaware Code, by designating all that appears as "paragraph (1)7
Section 2. Amend subsection (d), Section 2301, Title 30, Delaware Code, by adding a new paragraph (2) to read as follows:
"(2) Notwithstanding the provisions of paragraph (1), if the aggregate gross receipts prescribed by paragraph (I) for any calendar quarter does not exceed $1,000, the return and payment of the additional license fee Imposed for such quarter shall be filed on or before the 20th day of the first month following the close of the first subsequent calendar quarter in which the aggregate gross receipts for such quarter exceeds $1,000, or, if that does not occur, on the 20th day of the first month following the close of the fourth calendar quarter of the calendar year."
Section 3. This Act shall apply to license years commencing on or after January 1, 1981.
Approved July 8, 1980