Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 2301. Occupations requiring licenses; definitions; fees; exemptions.
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§ 2301. Occupations requiring licenses; definitions; fees; exemptions. (a) “Persons” as defined in § 2701 of this title engaged in the occupations listed and defined in this section shall pay annual license taxes at the rates specified below. In addition to the license fee indica…
30 Del. C. § 2302. Tax stamps required for amusement machines [Repealed].
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§ 2302. Tax stamps required for amusement machines [Repealed].17 Del. Laws, c. 503, §§ 1, 2; 18 Del. Laws, c. 555, § 2; Code 1915, §§ 181, 184, 226A; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, §§ 195, 197; 48 Del. Laws, c. 44, § 1; 48…
30 Del. C. § 2303. Special requirements for nonresident junk dealers; penalty.
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§ 2303. Special requirements for nonresident junk dealers; penalty. (a) Any nonresident junk dealer or person or persons desiring to conduct the business of dealing in junk shall not be permitted to conduct and carry on such business within the State until such person has first s…
30 Del. C. § 2304. Vending machine license and identifying labels.
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§ 2304. Vending machine license and identifying labels. (a) Every owner of a coin-operated vending machine in this State, including amusement machines, music machines, cigarette vending machines and all merchandising machines regardless of the product dispensed shall affix theret…
30 Del. C. § 2305. Special requirements for harness racing meet operators, owners, trainers and drivers.
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§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers. (a) Definitions. — For purposes of this section, the following definitions shall apply: (1) “Gross receipts” includes the licensee’s commissions on pari-mutuel and totalizator pools cond…
30 Del. C. § 2306. Special license requirements for certain Delaware entities registering a trade name.
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§ 2306. Special license requirements for certain Delaware entities registering a trade name. (a) Persons that desire to register a trade name under § 3108(b) of Title 6 shall first acquire a special trade name license from the Division of Revenue. All licenses issued under this s…