Delaware Code
Subchapter I. General Provisions
§ 302. Officers and employees holding other offices.

(a) No receiver of taxes and county treasurer, coroner or sheriff shall, during his or her term of office, be a member of the county government.
(b) No member of the county government shall, during that member's term of office, be appointed or elected a collector of a state or county tax, or receiver of taxes and county treasurer.
(c) No officer or employee of the New Castle County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(d) No officer or employee of the Sussex County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(e) No elected New Castle County official shall hold any other elected position, be employed by the County in any other capacity, or be on a board, commission or agency advising the County.
(f) No officer or employee of the Kent County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(g) No county government shall require a former employee of a county, who later is elected or appointed to a statutorily defined county office, to give up the former employee's right to receive vested pension benefits from the county, except that the former employee shall be ineligible for additional years of service or additional vested pension benefits, unless the former employee chooses to forego receipt of the former employee's retirement benefits during the term of elected or appointed office.