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 §581(a), Chapter 5, Title 4 of the Delaware Code by striking said subsection in its entirety and substituting in lieu thereof a new subsection (a) to read as follows:
(a) No person may purchase and receive from any manufacturer or importer, any alcoholic liquor without paying to the Department of Finance a tax on the alcoholic liquor purchased at the following rates:
(1) For each barrel of beer, $4.85;
(2) For each gallon of wine, except sacramental wines, $.97 cents;
(3) For each gallon of spirits containing 25 percent or less of ethyl alcohol by volume, $3.64;
(4) For each gallon of spirits containing more than 25 percent ethyl alcohol by volume, $5.46;
(5) For each gallon of alcohol per gallon of ethyl alcohol contained, $4.85 except that the tax of $4.85 shall not apply to the purchase of alcohol by pharmacists, physicians, dentists, veterinarians, wholesale druggists, manufacturing plants where the alcohol is used in scientific work, for the manufacture of pharmaceutical products or for use in the manufacture or compounding of preparations unfit for beverage purposes."
Section 2. Amend §2901(1), Chapter 29, Title 30 of the Delaware Code by striking the period "." at the end of paragraph b. of said subsection and substitute in lieu thereof the following:
"; or (iii) consideration for the sale of alcoholic liquor subject to tax under §581(a), Chapter 5, of Title 4 of the Delaware Code.".
Section 3. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Act which can be given effect without the invalid provision or application.
Section 4. Section 2 of this Act shall apply to gross receipts received on or after September 1, 1990. In addition, this Act shall apply to all alcoholic liquor purchased and received from any manufacturer or importer on or after September 3, 1990. Section 1 of this Act shall apply to all alcoholic liquor floor stock or inventories purchased and received by licensed Delaware importers which are resting in the State on September 3, 1990, notwithstanding that said alcoholic liquor was purchased from any manufacturer or importer prior to September 3, 1990. The tax on such floor stock or inventories shall be an amount equal to the difference between the amount of tax already paid on such floor stock and the increased amount of tax specified in this Act. Reporting of the tax on such floor stock or inventories shall be accomplished in accordance with Commission rules; provided, however, that payment of the tax on the floor stock or inventories shall be made on or before April 1, 1991. The Commission shall be authorized to promulgate regulations having the force and effect of law to provide for the implementation and enforcement of the provisions of this Act.