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16 chapters · 184 sections in this title.
22 Del. C. § 901. Authority to levy, assess and collect tax; deduction by employers.
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§ 901. Authority to levy, assess and collect tax; deduction by employers. 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 …
22 Del. C. § 902. Limitations.
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§ 902. Limitations. 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; 5…
22 Del. C. § 903. Income; definition.
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§ 903. Income; definition. “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.;
22 Del. C. § 904. Regulations.
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§ 904. Regulations. 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.;