Delaware Code
Title 30 - State Taxes
Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES

§ 2101. General license requirement for occupations. - No person shall engage in or carry on any trade...

§ 2102. Term of licenses. - (a) In general. — All licenses issued under this title...

§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. - (a) The Department of Finance shall keep a record of...

§ 2104. Notice of date for procuring licenses. - The Department of Finance shall cause public notice of the...

§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. - An individual, 65 years of age or older or licensed...

§ 2106. Transferability of license; succession on death. - Each license granted under this part shall be for the...

§ 2107. Place of business specified in license; change of location. - A license granted for an occupation and which specifies the...

§ 2108. No license refunds. - No refund of license fees shall be payable for any...

§ 2109. Display of license; penalty. - (a) Every person holding any state license authorizing the conduct...

§ 2110. Contract to pay another's license tax. - No person shall agree or contract directly or indirectly to...

§ 2111. Form and signature of licenses. - The Secretary of Finance, or the Secretary's delegate, each year,...

§ 2112. Contents of licenses. - Every license issued under this part shall state: (1) The...

§ 2113. Right to carry on business under license. - (a) Every person, other than a circus exhibitor, who shall...

§ 2115. Exemption of amusement places for religious or philanthropic purposes. - Any person conducting or exhibiting any place of amusement which...

§ 2116. Auctioneer and book agent exemption for veterans. - No honorably discharged soldier or sailor shall be required to...

§ 2117. Agent violating this chapter may be proceeded against as principal. - In case of the violation of this chapter by any...

§ 2118. Officers to enforce license laws; penalties. - (a) Every justice of the peace and constable, within such...

§ 2119. Carrying on specified occupations without license; penalties. - If any individual, copartnership, firm or corporation or any association...

§ 2120. Computation of gross receipts. - (a) Wherever this part uses the term “gross receipts,” no...

§ 2121. Prorating of license fees for part-year licensees. - In the case of any person making an initial application...

§ 2122. Definitions. - For purposes of this part, the term “lookback period” shall...

§ 2123. Annual filing requirements. - The Director may, by regulation, to include by means of...

§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. - (a) Revocation, denial or nonrenewal of licenses. — Whenever there...

§ 2125. Definitions applied to § 2124; burden of persuasion. - (a) For purposes of remedies under § 2124 of this...

§ 2126. Confidential reporting of violators. - The Department of Finance shall provide an anonymous reporting system...