CHAPTER 83

FORMERLY

HOUSE BILL NO. 310

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 23, TITLE 30, DELAWARE CODE RELATING TO OCCUPATIONAL LICENSES FEES AND TAXES AND TO AMEND CHAPTER 29, TITLE 30 RELATING TO RETAIL AND MERCHANTS' LICENSE REQUIREMENTS AND TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend §2301, Chapter 23, Title 30, Delaware Code by adding a new paragraph (w) to read as follows:

"(w) Licensees to conduct horse racing meetings and licensees to conduct pari-mutuel or totalizator wagering or betting licensed under Chapter 101 of Title 3 of this Code or Chapter 4 of Title 28 of this Code shall be exempt from any license or license fees under this Chapter, to the extent activities under this Chapter are related to the conduct of horse racing meets."

Section 2. Amend §2908, Chapter 29, Title 30, Delaware Code by adding a new paragraph (i) to read as follows:

"(i) This Chapter shall not apply to any person holding a license for the conduct of horse racing meetings or a license to conduct pari-mutuel or totalizator wagering or betting under Chapter 101 of Title 3 of this Code or Chapter 4 of Title 28 of this Code, to the extent activities under this Chapter are related to the conduct of horse racing meets."

Section 3. Sections 1 and 2 of this Act shall be effective for tax years commencing after December 31, 1990.

Section 4. 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, and to that end the provisions of this Act are declared to be severable.

Approved July 6, 1993