CHAPTER 68
OCCUPATIONAL LICENSES
AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO OCCUPATIONAL LICENSES," BEING CHAPTER 14, VOLUME 41, LAWS OF DELAWARE, 1937, RELATING TO LICENSES FOR RESIDENT AND NON-RESIDENT CONTRACTORS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 6, 196. Sec. 162 of Chapter 14, Volume 41, Laws of Delaware, 1937, be and the same is hereby amended by striking out all of said Section 6, 196. Sec. 162 and substituting in lieu thereof the following to be known as Section 6, 196 Sec. 162:
Section 6, 196. Sec. 162. Any individual, co-partnership, firm or corporation, or other association of persons residents of the State of Delaware, acting as a unit desiring to engage in, prosecute, follow or carry on the business of Contracting as herein defined shall obtain a license from the State Tax Department and pay a license fee at the following rates:
Five Dollars ($5.00) plus one-tenth of one per centum (1/10 of 1%) for each thousand dollars of gross receipts not in excess of One Hundred Thousand Dollars ($100,000.00) of gross receipts plus one-twentieth of one per centum (1/20 of 15) of the excess of gross receipts over One Hundred Thousand Dollars ($100,000.00). At the time of engaging in such business such Contractor shall procure said license for fractional period paying therefor the sum of Five Dollars ($5.00) ; and at the expiration of said fractional license on the first day of June, he, she, they, or it shall obtain an annual license, which shall be valid until the first day of June following, upon his, her, they or it filing with the said Tax Department, a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm
or association of persons, or of the President, or Treasurer, or Secretary of such corporation, containing the information as to the aggregate gross receipts as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons shall pay to the said Tax Department, for the use of the State at the time of the taking out of the first annual license following the issuance of a fractional license, or if such business shall be discontinued at any time prior to the renewal of the license, the tax at the rates hereinafter provided shall be due and payable at the time of such discontinuance and shall be a lien against the property and assets of such individuals, partners or corporate licensee, a tax for the said fractional period amounting to Five Dollars ($5.00) plus one-tenth of one percentum (1/10 of 1%) for each thousand dollars of gross receipts not in excess of One Hundred Thousand Dollars ($100,000.00) of gross receipts plus one-twentieth of one per centum (1/20 of 1%) of the excess of gross receipts over One Hundred Thousand Dollars ($100,000.00) for the first annual license in addition to a further tax for the said annual license of Five Dollars ($5.00) plus one-tenth of one per centum (1/10 of 1%) for each thousand dollars of gross receipts not in excess of One Hundred Thousand Dollars ($100,000.00) of gross receipts plus one-twentieth of one percenturn (1/20 of 1%) of the excess of gross receipts over One Hundred Thousand Dollars ($100,000.00) the total of which shall be prorated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license.
For the purpose of this Section Contractor shall include every person engaged in the business of the construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, and every other type of structure coming within the definition of real property, including such construction, alteration, or repairing of such property to be held either for sale or rental, and further including all sub-contractors.
(a) Any individual, co-partnership, firm or corporation or other association of persons not residents of the State of Delaware, acting as a unit desiring to engage in, prosecute, follow or carry on the business of Contracting as herein defined shall obtain an original license from the State Tax Department for each contract or contracts on hand before engaging in business and shall pay a license fee for the execution of such contracts only, at the following rates:
Five Dollars ($5.00) plus one-tenth of one percentum (1/10 of 1%) for each thousand dollars of total value of contracts on hand not in excess of One Hundred Thousand Dollars ($100,000.00) plus one-twentieth of one percentum (1/20 of 1%) of the excess of total value of contracts on hand over One Hundred Thousand Dollars ($100,000.00).
For each additional contract entered into during the fiscal year beginning June 1st and ending May 31st following during which such original license has been granted, such non-resident contractor shall pay a license fee for the execution of such additional contracts at the rates hereinabove prescribed, on the total of contracts reported during the year less a credit for the amount of tax theretofore paid on the original and all additional licenses granted during the same fiscal year.
Every architect, and/or mechanical engineer and/or general contractor engaging in the practice of such profession shall furnish within ten (10) days after any contract or contracts in the preparation or plans for which they were engaged are entered into with a contractor or sub-contractor not a resident of this State, a statement of the total value of such contract or contracts together with the names and addresses of the contracting parties to the State Tax Department. Failure to furnish each such Statement shall subject each architect and/or mechanical engineer and/or general contractor to a penalty of Twenty-five Dollars ($25.00) which shall be collected and paid in the same manner as provided for the collection of delinquent licenses as provided in this Article.
Section 2. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.
Approved April 14, 1939.