HOUSE BILL NO. 281
AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO CAPITATION TAX.
WHEREAS, Sussex County is the only county required to annually set a minimum and maximum capitation tax in the Delaware Code; and
WHEREAS, it is the intent of the General Assembly to specifically give the government of Sussex County the authority to determine its amount of capitation tax;
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend § 305(b)(2), Chapter 3, Title 9, Delaware Code by making deletions as shown by strikethrough and by making insertions as shown by underlining to read as follows:
In Sussex County such capitation tax if so fixed and determined shall in no case exceed the sum of $10
, nor be less than the sum of $3.00, and shall be uniform throughout the County when
if levied and assessed.
Approved July 18, 2012