CHAPTER 505
FORMERLY
HOUSE SUBSTITUTE NO. 1
FOR
HOUSE BILL NO. 915
AN ACT TO AMEND CHAPTER 29, PART III, TITLE 30 OF THE DELAWARE CODE BY REQUIRING A SPECIAL LICENSE FOR A TRANSIENT RETAILER AND PROVIDING FOR AN ADDITIONAL FEE ON AGGREGATE GROSS RECEIPTS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §2901, Title 30 of the Delaware
Code by redesignating paragraph (6) as paragraph (7), and by inserting the following new paragraph (6) to read as follows:
"(6) 'Transient Retailer', for purposes of this Chapter, includes any retailer who for ten days or less during any year locates within the State without any intention of becoming a permanent retailer."
Section 2. Amend §2905, Title 30 of the Delaware
Code by inserting a semi-colon in place of the period at the end of the title §2905 and adding the following words:
"Transient retailer license requirements; license fee."
Section 3. Amend §2905, Title 30 of the Delaware
Code by adding the following new subsection (f) to read as follows:
"(f) Any person desiring to engage in business in this State as a transient retailer shall obtain a license upon making application to the Division of Revenue and paying a fee of $10."
Section 4. Amend §2905, Title 30 of the Delaware
Code by adding the following new subsection (g) to read as follows:
"(g) In addition to the license fee required by subsection (f) of this Section, every transient retailer shall pay a license fee at the rate of 55/100 of 1 percent of the aggregate gross receipts attributable to all goods sold or services rendered by the transient retailer within the State which exceed $3,000.00. Unless a transient retailer exceeds $3,000.00 of aggregate gross receipts attributable to all goods sold or services rendered by the transient retailer within the State during any year, said transient retailer shall not be required to file any return or certified statement with the Department of Finance; provided, however, that every transient retailer who exceeds $3,000.00 of aggregate gross receipts attributable to all goods sold or services rendered by the transient retailer within the State during any year shall file a return accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due."