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, during the entirety of the lookback period, not required to be licensed under a specific chapter of Part III of this title, shall be deemed to have had no taxable gross receipts during the lookback period with regard to that chapter.
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.