CHAPTER 184

FORMERLY

HOUSE BILL NO. 373

AN ACT ENTITLED "THE OCCUPATIONAL AND BUSINESS LICENSES AND TAXES AMENDMENTS OF 1985", AMENDING CHAPTER 29, TITLE 30, DELAWARE CODE, RELATING TO THE EXEMPTION OF MANUFACTURERS FROM THE WHOLESALE TAX; AND AMENDING CHAPTER 27, TITLE 30, DELAWARE CODE, RELATING TO THE MANUFACTURER LICENSE TAX RATE, A MONTHLY DEDUCTION FROM GROSS RECEIPTS AND FILING REQUIREMENTS; AND AMENDING CHAPTER 29, TITLE 30, DELAWARE CODE, RELATING TO THE WHOLESALER LICENSE TAX WITH RESPECT TO A MONTHLY DEDUCTION FROM GROSS RECEIPTS; AND AMENDING CHAPTER 21, TITLE 30, DELAWARE CODE, RELATING TO GENERAL PROVISIONS CONCERNING OCCUPATIONAL AND BUSINESS LICENSES AND TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three-fifths of all members elected to each House thereof concurring therein):

Section 1. Amend Section 2908, Title 30 Delaware Code, by striking subsection (a) and by redesignatIng subsections (b). (c), (d), (e), (g), (h) and (I) as subsections (a), {b), (c), (d), (e), (1) and (g).

Section 2. Amend Section 2702, Title 30, Delaware Code, by striking paragraph (1) from subsection (b) and substituting in lieu thereof a new paragraph (1) to read as follows:

"(1) In addition to the license fee required by subsection (a) of this section, every manufacturer shall pay a license fee of 3/10 of 1 percent of the aggregate gross receipts of such manufacturer, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there shall be allowed a deduction of $500,000. For purposes of this subsection, all branches or entitles comprising an enterprise with common ownership or common direction and control shall be treated u one, and shall be allowed only one monthly deduction from the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."

Section 3. Amend Section 2902, Title 30, Delaware Code, by inserting in paragraph (1) of subsection (c), between the first and second sentences thereof, the following:

"In computing the fee due on such aggregate gross receipts for each month, there shall be allowed a deduction of $10,000. For purposes of this subsection, all branches or entities comprising an enterprise with common ownership or common direction and control shall be treated u one, and shall be allowed only one monthly deduction from the aggregate gross receipts of the entire enterprise."

Section 4. Amend Chapter 21, Title 30, Delaware Code, by striking Section 2114 in its entirety. Section 5. Effective Dates.

(a) Section 1 of this Act shall be effective retroactively to June 12, 1984.

(b) Sections 2, 3 and 4 of this Act shall be effective on July 1, 1985.

Approved July 12, 1985.