CHAPTER 80

FORMERLY

HOUSE SUBSTITUTE NO. 1

FOR

HOUSE BILL NO. 347

AN ACT TO AMEND CHAPTERS 23, 25, 27, 29, AND 43, TITLE 30 OF THE DELAWARE CODE RELATING TO BUSINESS AND OCCUPATIONAL LICENSE FEES AND TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three—fifths of all the members elected of each House thereof concurring therein):

Section 1. Amend §2901(2)b., Title 30 of the Delaware Codeby striking the period "." at the end of said paragraph and insertin lieu thereof a semicolon ";" followed by the following phrase:

"provided, however, that, for purposes of this Chapter, 'physically delivered within this State' includes delivery to the United States mail or to a common or contract carrier for shipment to a place within this State irrespective of F.O.B. or other terms of payment for delivery."

Section 2. Amend §2901(7)a., Title 30 of the Delaware Code by striking the phrase "sales to this State" as it appears therein and substituting in lieu thereof the phrase "sales to the United States or any agency or instrumentality thereof or sales to this State".

Section 3. Amend § 2301(d), Title 30 of the Delaware Code by adding thereto a new paragraph (4) to read as follows:

"(4) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non—refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1) of this subsection."

Section 4. Amend §2502(c), Title 30 of the Delaware Code, by adding

thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non—refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1)

of this subsection."

Section 5. Amend §2702(b), Title 30 of the Delaware Code byadding thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non—refundable credit of $100 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1) of this subsection."

Section 6. Amend § 2902(c), Title 30 of the Delaware Code by adding thereto a new paragraph (5) to read as follows:

"(5) There shall be added to the license fee calculated under paragraphs (1) and (3) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraphs said surtax to be reduced by a non—refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraphs (1) or (3) of this subsection."

Section 7. Amend § 2903(c), Title 30 of the Delaware Code byadding thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non-refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1)

of this subsection."

Section 8. Amend § 2904(c), Title 30 of the Delaware Code byadding thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 101. of the license fee calculated under said paragraph said surtax to be reduced by a non-refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1) of this subsection."

Section 9. Amend § 2905(b), Title 30 of the Delaware Code byadding thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non-refundable credit of $60 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1)

of this subsection."

Section 10. Amend § 2906(c), Title 30 of the Delaware Code byadding

thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non-refundable credit of $60 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1) of this subsection."

Section 11. Amend § 2907(c), Title 30 of the Delaware Code,by adding thereto a new paragraph (3) to read as follows:

"(3) There shall be added to the license fee calculated under paragraph (1) of this subsection a surtax in the amount of 10% of the license fee calculated under said paragraph said surtax to be reduced by a non-refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the license fee calculated under paragraph (1)

of this subsection."

Section 12. Amend § 4302, Title 30 of the Delaware Code by designating existing § 4302 as subsection (a) of said section and by adding thereto a new subsection (b) to read as follows:

"(b) There shall be added to the tax calculated under subsection (a) of this section a surtax in the amount of 10% of the tax calculated under said subsection."

Section 13. Amend § 4305, Title 30 of the Delaware Code byadding thereto a new subsection (d) to read as follows:

"(d) There shall be added to the tax calculated under subsection (b) of this section a surtax in the amount of 10% of the tax calculated under said subsection said surtax to be reduced by anon-refundable credit of $30 per month; provided, however, that any unused credit may not be carried backward or forward into any other month and may not be applied against the tax calculated under subsection (b) of this section."

Section 14. Section 1 of this Act shall be effective for all tax periods beginning on or after January 1, 1985. Section 2 of this Act shall be effective upon the enactment of this Act intolaw.

Section 12 shall be effective for receipts after December 31,1991 and before July 1, 1995. Sections 3 through 11 and 13 of this Act shall be effective for gross receipts received after June 30, 1991, and before July 1,1995; provided that the Director of Revenue shall determine, notwithstanding any other provision of law, the due date for remittances of taxes imposed by Sections 3 through 13 of this Actfor taxable months beginning after June 30, 1991 and ending before January 1, 1992, further provided that the Director shall require such remittances be made no later than February 28, 1992. Fortaxable periods beginning after December 31, 1991, remittances shall be due as otherwise provided by law.

Section 15. If any provision of this Act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of theAct or the Delaware Code which shall be given effect without the invalid provision or application, and to that end the provisions ofthis Act are declared to be severable.

Approved July 1, 1991.