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 ending June 30, preceding the year of application or renewal are less than $10,000 shall pay one fourth of the annual occupational or business license fee specified in §§ 2301(a), 2301(b), 2502(a), 2702(a), 2902(b), 2903(b), 2904(b), 2905(a), 2906(b), 2907(b), 2908(b) and 4305(a) of this title.
Structure Delaware Code
Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES
§ 2101. General license requirement for occupations.
§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
§ 2104. Notice of date for procuring licenses.
§ 2106. Transferability of license; succession on death.
§ 2107. Place of business specified in license; change of location.
§ 2109. Display of license; penalty.
§ 2110. Contract to pay another's license tax.
§ 2111. Form and signature of licenses.
§ 2113. Right to carry on business under license.
§ 2115. Exemption of amusement places for religious or philanthropic purposes.
§ 2116. Auctioneer and book agent exemption for veterans.
§ 2117. Agent violating this chapter may be proceeded against as principal.
§ 2118. Officers to enforce license laws; penalties.
§ 2119. Carrying on specified occupations without license; penalties.
§ 2120. Computation of gross receipts.
§ 2121. Prorating of license fees for part-year licensees.
§ 2123. Annual filing requirements.
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
§ 2125. Definitions applied to § 2124; burden of persuasion.