Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 2101. General license requirement for occupations.
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§ 2101. General license requirement for occupations. No person shall engage in or carry on any trade or business for which a license is required by this part without first having obtained a license therefor from the Department of Finance and paid therefor the fee or tax prescribe…
30 Del. C. § 2102. Term of licenses.
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§ 2102. Term of licenses. (a) In general. — All licenses issued under this title shall be for a term of 1 year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be …
30 Del. C. § 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
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§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. (a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall …
30 Del. C. § 2104. Notice of date for procuring licenses.
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§ 2104. Notice of date for procuring licenses. The Department of Finance shall cause public notice of the time when the licenses required in this part shall be procured. The public notice required shall be in such form and to such extent as the Secretary of Finance deems necessar…
30 Del. C. § 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.
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§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. An individual, 65 years of age or older or licensed as a direct care worker under § 2301(a) of this title, and whose gross receipts for the 12 months, beginning July 1 and end…
30 Del. C. § 2106. Transferability of license; succession on death.
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§ 2106. Transferability of license; succession on death. Each license granted under this part shall be for the sole use and benefit of the licensee to whom it is issued and shall not be transferable. In case of the death of any licensee, the licensee’s personal representative sha…
30 Del. C. § 2107. Place of business specified in license; change of location.
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§ 2107. Place of business specified in license; change of location. A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in …
30 Del. C. § 2108. No license refunds.
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§ 2108. No license refunds. No refund of license fees shall be payable for any unexpired term of a license.74 Del. Laws, c. 108, § 2;
30 Del. C. § 2109. Display of license; penalty.
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§ 2109. Display of license; penalty. (a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person. (b) Every individual, every me…
30 Del. C. § 2110. Contract to pay another’s license tax.
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§ 2110. Contract to pay another’s license tax. No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void a…
30 Del. C. § 2111. Form and signature of licenses.
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§ 2111. Form and signature of licenses. The Secretary of Finance, or the Secretary’s delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The…
30 Del. C. § 2112. Contents of licenses.
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§ 2112. Contents of licenses. Every license issued under this part shall state: (1) The name and address of the licensee; (2) The trade, business or occupation for which the license is granted; (3) The amount of the license fee paid to the State; and (4) The date of issuance of t…
30 Del. C. § 2113. Right to carry on business under license.
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§ 2113. Right to carry on business under license. (a) Every person, other than a circus exhibitor, who shall procure an occupation license may, during the term for which such license is granted, carry on such occupation in any county of this State, subject, however, to the provis…
30 Del. C. § 2114. Additional licenses for more than 1 occupation or business [Repealed].
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§ 2114. Additional licenses for more than 1 occupation or business [Repealed]. Repealed by 65 Del. Laws, c. 184, § 4, effective July 1, 1985.
30 Del. C. § 2115. Exemption of amusement places for religious or philanthropic purposes.
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§ 2115. Exemption of amusement places for religious or philanthropic purposes. Any person conducting or exhibiting any place of amusement which is required to be licensed, where all of the profits derived from such place of amusement are devoted to charitable, religious or philan…
30 Del. C. § 2116. Auctioneer and book agent exemption for veterans.
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§ 2116. Auctioneer and book agent exemption for veterans. No honorably discharged soldier or sailor shall be required to procure any license to follow the occupation of canvassing for the sale of books or for the occupation commonly known as that of “book agent” or for the occupa…
30 Del. C. § 2117. Agent violating this chapter may be proceeded against as principal.
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§ 2117. Agent violating this chapter may be proceeded against as principal. In case of the violation of this chapter by any person, association of persons, firm or corporation, any person or persons acting as agent or agents of such person, association of persons, firm or corpora…
30 Del. C. § 2118. Officers to enforce license laws; penalties.
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§ 2118. Officers to enforce license laws; penalties. (a) Every justice of the peace and constable, within such officer’s respective county, whenever such officer has knowledge that any individual, copartnership, firm or corporation or any other association of persons acting as a …
30 Del. C. § 2119. Carrying on specified occupations without license; penalties.
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§ 2119. Carrying on specified occupations without license; penalties. If any individual, copartnership, firm or corporation or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any occupation or business for which a license is required by …
30 Del. C. § 2120. Computation of gross receipts.
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§ 2120. Computation of gross receipts. (a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or …
30 Del. C. § 2121. Prorating of license fees for part-year licensees.
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§ 2121. Prorating of license fees for part-year licensees. In the case of any person making an initial application for a business or occupational license pursuant to Chapter 23, 25, 27, 29 or 43 of this title, the basic annual license fee for such initial year specified therein s…
30 Del. C. § 2122. Definitions.
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§ 2122. Definitions. For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, duri…
30 Del. C. § 2123. Annual filing requirements.
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§ 2123. Annual filing requirements. The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter.…
30 Del. C. § 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
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§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. (a) Revocation, denial or nonrenewal of licenses. — Whenever there has remained unpaid by a person for a period in excess of 180 days any final assessment of tax and/or penalty or interest due under th…
30 Del. C. § 2125. Definitions applied to § 2124; burden of persuasion.
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§ 2125. Definitions applied to § 2124; burden of persuasion. (a) For purposes of remedies under § 2124 of this title, (1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applyin…
30 Del. C. § 2126. Confidential reporting of violators.
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§ 2126. Confidential reporting of violators. The Department of Finance shall provide an anonymous reporting system for the reporting of individuals or businesses who have failed to obtain any license required under Chapter 23, 25, 27, or 29 of this title.79 Del. Laws, c. 400, § 1…