Any municipality of this State with a population in excess of 50,000 persons is hereby authorized to levy, assess and collect a tax for general revenue purposes on earned income of its residents and on any income earned within the city by persons not residing within such city but engaged or employed in any business, profession or occupation within such city. Any employer whose business is located outside the corporate limits of a city but who employs persons who are residents of the city shall deduct from such employees’ total income the assessed municipal user tax imposed by said city.

22 Del. C. 1953, §  901;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14;  59 Del. Laws, c. 121, §  3;  59 Del. Laws, c. 122, §  1;  60 Del. Laws, c. 621, §  1; 

Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum.

22 Del. C. 1953, §  902;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14;  59 Del. Laws, c. 121, §  2; 

“Income” means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city.

22 Del. C. 1953, §  903;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.; 

Each such municipality is authorized to promulgate and enforce such regulations as it deems necessary for the assessment, collection and enforcement of such tax.

22 Del. C. 1953, §  904;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.; 

Any such municipality which adopts this chapter is, in addition to all other means of enforcement available, authorized to bring suit in the Superior Court of the county in which such city is located.

22 Del. C. 1953, §  905;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14.; 

Taxes due under any municipal user tax adopted prior to March 30, 1971, shall continue to be collected and enforced and shall not be abated.

22 Del. C. 1953, §  906;  58 Del. Laws, c. 14.; 

(a) Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a surcharge of up to $2.50 on any admission fee of more than $10 that is charged for admission to any sporting, cultural, amusement, athletic, recreational or other entertainment event that is held within the boundaries of the municipality, which such procedures for collection and distribution to be established by duly enacted ordinance of the municipality.

(b) “Sporting, cultural, athletic, recreational or other entertainment event” shall mean any such event for which any member of the general public is charged an admission fee, including theaters, amphitheaters, dance halls, auditoriums, observation towers, stadiums, athletic pavilions or fields, athletic parks, circuses, side shows, carnivals and outdoor amusement parks, but not including events held by educational institutions which require approval of the State Department of Public Education or another governmental agency that is authorized to approve, license or issue a permit for the operation of a school, and events organized for the purpose of fund raising for political campaigns for public office.

74 Del. Laws, c. 121, §  1; 

Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the boundaries of the municipality.

74 Del. Laws, c. 117, §  1;