CHAPTER 485

FORMERLY

HOUSE BILL NO. 712

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PUBLIC UTILITY TAX ON CABLE TELEVISION SERVICES.

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

Section 1. Amend § 5502(b)(1), Title 30, Delaware Code, by striking the phrase "telegraph or cable television communications" as it appears in said paragraph and substitute in lieu thereof the phrase "or telegraph".

Section 2. Amend § 5502(b), Title 30, Delaware Code, by adding to said subsection a new paragraph (3) to read as follows:

"(3) A tax is imposed upon any distributor of cable television communications commodities and services which tax shall be at the rate of 2.125% of the gross receipts or tariff charges received by the distributor for such commodities or services distributed within this State."

Section 3. This Act shall be effective for all services or commodities distributed on or after October 1, 1996.

Approved July 11, 1996