SENATE BILL NO. 396
AN ACT TO AMEND CHAPTER 29, TITLE 30 OF THE DELAWARE CODE RELATING TO STATE TAXES; AND EXEMPTING CRABBERS FROM WHOLESALE LICENSE REQUIREMENTS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §2908, Chapter 29, Title 30, Delaware Code by re-designating present subsection (g) as new subsection (h); and by adding to said section the following new subsection:
"(g) The provisions of §2902 of this Chapter shall not apply to any person who catches crabs for sale or who holds a crabbing license, or holds any other State occupational license which is required for a person to engage in commercial crabbing."
Section 2. Amend §2901, Chapter 29, Title 30, Delaware Code by striking the word 'wholesaler' as the same appears as the first word in subsection (7) of said section and substituting "(a) 'Wholesaler,'" in lieu thereof; by re-designating present paragraph a. through paragraph f. as new sub-paragraphs (1) through (6); and by adding a new paragraph to said subsection (7), which shall read as follows:
"(b) For purposes of this Chapter, the word 'wholesaler' shall not apply to a person who catches crabs for purposes of sale, or who holds a crabbing license, or who holds any other State occupational license which is required for a person to engage in commercial crabbing."
Approved July 2, 1990.