Section 1. Amend §2301(0, Chapter 23, Title 30, Delaware Code by striking said subsection (g) in its entirety and inserting in lieu thereof a new subsection (g) to read as follows:
"(g) Any person 65 years of age or older whose gross receipts are less than $5,000 per year shall pay one-fourth of the annual occupational license tax specified in subsection (a) of this section."