“(11) “Transient nursery retailer”, for purposes of this chapter, is any retailer of nursery products as defined in §1301(27), Title 3 of the Delaware Code, that does not otherwise sell nursery products from a permanent structure within the State. It does not include any charitable organization as defined by §501(c) of the Internal Revenue Code.”
Section 2. Amend §2905, Title 30, Delaware Code, by adding a new subsection (i) to read as follows:
“(i) (1) In lieu of the license fee required by subsection (f) of this section, any person desiring to engage in business in this State as a transient nursery retailer shall obtain a license upon making application to the Division of Revenue and paying a fee of $75 for each location at which the applicant seeks to do business. Such license shall be valid for 30 consecutive days.
(2) Any person desiring to engage in business in this State as a transient nursery retailer must first present an original, or copy of, a valid nursery industry license obtained from the Department of Agriculture.
(3) Prior to issuance of a license, the Division of Revenue shall also ensure that the applicant provides proof that he or she has obtained all other necessary State, county and municipal licenses, permits, and waivers regarding the sale of their products, and operation at a particular location. The application must specify the specific location of the transient activity.
(4) If the license is not posted by the transient nursery retailer at the site of business, then the Division of Revenue shall order such retailer to cease and desist all retail activity.”