HOUSE BILL NO. 359
AS AMENDED BY
HOUSE AMENDMENT NO. 2
AN ACT TO AMEND SUBCHAPTER VII, CHAPTER 5 OF TITLE 4, DELAWARE CODE, REGARDING TAXES AND LICENSE FEES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend Subchapter VII, Chapter 5 of Title 4, Delaware Code, by adding thereto a new § 584, which shall read as follows:
“§ 584. In lieu: pre-emption provision.
The fees, charges and taxes imposed by the State under this Title shall be in lieu of all county and municipal license fees and taxes upon the business of manufacturing, supplying, distributing and selling alcoholic liquor as such. Provided, however, general occupational license fees and general taxes imposed uniformly on everyone within the class shall not be pre-empted.
For purposes of this Section, “class” shall not be defined by general or specific reference to manufacturing, supplying, distributing, or selling alcoholic liquor.”.
Approved July 1, 2004