Of the Revenues of the State.
AN ACT IN RELATION TO THE TAXATION OF THOSE ENGAGED IN THE BUSINESS OF THE MANUFACTURE OR PRODUCTION OF STEAM, GAS OR ELECTRICITY FOR HEAT, LIGHT OR POWER.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That from and after the first day of June 1909, it shall be unlawful for any individual, association of persons, firm or corporation; to carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale unless such individual, association, firm or corporation, shall hold an unexpired license issued by the State Treasurer authorizing the conduct of such business. Every such individual, association, firm or corporation engaged in the business aforesaid, and desiring to continue in such business, shall on or before the first Monday in May in each year hereafter, beginning with the first Monday in May in the year 1909, file with the State Treasurer a statement in writing verified by the oath or affirmation of such individual, or one member of such firm, or the treasurer or general manager of such association or corporation, showing the amount of the gross receipts from such business during the twelve months then next preceding. Upon the filing of the said statement at the time prescribed, and upon the payment by the individual, firm, association or corporation last aforesaid to the State Treasurer for the use of the State a sum equal to one mill on each dollar of the amount of the gross receipts from the said business of Hate of tux the said individual, firm, association or corporation as shown by the statement aforesaid, the said State Treasurer shall issue a license authorizing the conduct of said business by such individual, firm, association or corporation. Such license shall to issue license for one be valid for one year only from its date.
Section 2. Every individual, firm, association or corporation not having been engaged in the business aforesaid, and desiring to obtain a license authorizing the conduct of such business, shall pay to the State Treasurer for the use of the State the sum of Fifty Dollars, and thereupon the said State Treasurer shall issue a license authorizing such individual, firm, association or corporation to become engaged in said business until the first Monday in June, thence next ensuing.
Section 3. That from and after the first day of June, 1909, every individual, and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale or profit, without holding an unexpired license as aforesaid, shall be deemed guilty of a misdemeanor and upon conviction thereof by indictment, shall be fined in any sum not exceeding Five Thousand Dollars, or be imprisoned for any term not exceeding one year, or both, in the discretion of the Court.
Section 4. Nothing in this Act shall be so construed to require any incorporated town, city or municipality to pay a tax as mentioned in Section 1 on account of the production or manufacture of steam, gas or electricity by it.
Approved April 7, A, D. 1909.