CHAPTER 108
FORMERLY
HOUSE BILL NO. 241
AS AMENDED BY
SENATE AMENDMENT NO. 1
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DELAWARE TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend § 2102, Title 30 of the Delaware Code, by striking said § 2102 in its entirety and substituting in lieu thereof a new § 2102 to read as follows:
Ҥ 2102. Term of Licenses.
(a) In general. – All licenses issued under this Title shall be for a term of (1) one-year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be replaced for their unexpired terms upon payment of a fifteen dollar ($15.00) fee to the Department of Finance.
(b) Optional three-year renewal. – Persons licensed under this Section may, but are not required to, renew their licenses for a term of (3) three-years upon payment of a license fee equal to (3) three times the fee in effect for said license at the time of renewal. Holders of (3) three-year licenses which add locations or units separately licensable under this Section shall pro-rate the license fee for additional units or locations to the expiration date of their current licenses.
(c) Alignment of renewal periods. – Persons electing an optional (3) three-year renewal must elect such option for all units and locations of each licensable activity.”.
Section 2. Amend Title 30 of the Delaware Code, by adding a new § 2108 to read as follows:
Ҥ 2108. No License Refunds.
No refund of license fees shall be payable for any unexpired term of a license.”.
Section 3. This Act shall be effective for licenses expiring on or after December 31, 2003.