Delaware General Assembly

CHAPTER 30.

OF THE REVENUES OF THE STATE.

AN ACT in relation to State Licenses.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That all State Licenses with the exception of liquor and automobile licenses hereafter issued in this State shall expire on the first day of June of the year in which they are issued.

Section 2. That all licenses*, [*licensees] obtaining a license for the fractional part or portion of a year shall pay therefor the pro rata proportion of the whole year's license or tax, the minimum license or tax to be paid for the fractional part of the year for any license shall be Five Dollars.

Section 3. That all merchants, manufacturers, six months licenses shall hereafter be known as merchants fractional and manufacturers fractional licenses and shall expire on the first day of June each year the same as other license** [**licenses] with the exception of liquor license** [**licenses], as mentioned in the first section of this Act and that all merchants fractional branch licenses and merchants yearly branch licenses hereafter issued in this State shall expire on the first day of June of the next succeeding year.

Section 4. That all Acts or parts of Acts inconsistent herewith be and the same are hereby repealed.

Approved April 1, A. D. 1913.