Delaware Code
Title 22 - Municipalities
Chapter 9. MUNICIPAL USER TAX

§ 901. Authority to levy, assess and collect tax; deduction by employers. - Any municipality of this State with a population in excess...

§ 902. Limitations. - Any tax assessed within this tax shall not exceed 1.25...

§ 903. Income; definition. - Income” means the total income from whatever source earned by...

§ 904. Regulations. - Each such municipality is authorized to promulgate and enforce such...

§ 905. Enforcement in Superior Court. - Any such municipality which adopts this chapter is, in addition...

§ 906. Taxes due under tax adopted prior to March 30, 1971. - Taxes due under any municipal user tax adopted prior to...

§ 907. Event tax. - (a) Any municipality with a population greater than 50,000 may...

§ 908. Lodging tax. - Any municipality with a population greater than 50,000 may impose,...