CHAPTER 99
RELATING TO MERCHANTS LICENSE FOR DEALERS IN FEED BAGS
AN ACT TO AMEND CHAPTER 29, TITLE 30, DELAWARE CODE OF 1953, ENTITLED "MERCHANTS LICENSE TAX" BY INCLUDING DEALERS IN FEED BAGS WITHIN CERTAIN EXEMPTIONS AND GRANTING FURTHER RELIEF TO SAID DEALERS.
WHEREAS, 170, Section 140, Article 14 of Chapter 6 of the Revised Code of Delaware, 1935 established a license tax rate of twenty cents (200 for every One Thousand Dollars ($1,000.00) of the cost value of the commodities purchased for sale or shipment for persons engaged in the business of buying, selling and shipping grain, fruits and vegetables at wholesale; and,
WHEREAS, said Act as thereafter amended was further amended by an Act of the 109th General Assembly, being Chapter 6, Volume 44, Laws of Delaware, 1943, so as to include within said license provision "Dealers in Feed Bags"; and,
WHEREAS, by an Act of the 116th session of the General Assembly, being Chapter 379, Volume 48, Laws of Delaware, 1951, said Act was further amended so as to include within the provisions of 170, Section 140, Article 14 of Chapter 6 of the Revised Code of Delaware, 1935, as amended, "Dealers in Livestock"; and,
WHEREAS, "Dealers in Feed Bags" were excluded in error as will appear by reference to the Title of said Amendatory Act.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 2905, Title 30, Delaware Code of 1953, is amended to read as follows:
§ 2905. Grain, feed, feed bags, fruit, vegetable, poultry, coal or livestock merchant
The provisions of sections 2901-2904 of this title shall not apply to persons engaged in the business of buying, selling and shipping grains and commercial feeds, feed bags, fruits, and vegetables, poultry, coal or livestock by wholesale or by retail when in carload lots or equal quantities or when the cost value of the commodities so purchased, sold or shipped exceeds the sum of One Hundred Thousand Dollars ($100,000) during the taxable year. All such desiring to so engage, or to continue so engaged, shall annually, on or before the first day of June, take out a license to engage in, prosecute, follow and carry on the said business and occupation, for which he shall pay, for the use of State, to the State Tax Department the sum of Five Dollars ($5.).
Every person so engaged, shall, on or before the first day of June, annually, file with the Tax Department, a true statement of the aggregate cost value of the commodities which he has purchased for sale or shipment in said business or occupation during the year next preceding, which statement shall be verified by the oath or affirmation of such person, or by some one member of any association or firm, or by the president or other presiding officer of any corporation, to be made before and certified by any person, who, by the laws of this State, is duly authorized to administer the same; and shall pay to the Tax Department for the use of the State, a further tax, which, together with the tax theretofore paid upon taking out said license, shall aggregate a sum equal to twenty cents for every One Thousand Dollars ($1,000.00) of the cost value of the commodities purchased in the period covered by said statement. In case any person not having been so engaged during the next year preceding, and desiring to engage in said wholesale business, beginning at a period subsequent to the first day of June, shall, before commencing said business or occupation, take out a fraction& license which shall expire on the first day of June next after the date of its issuance, first paying to the Tax Department for the use of the State, the sum of Five Dollars ($5.); and shall, on the first day of June next thereafter, file with the Tax Department, a true statement verified by oath or affirmation as aforesaid, of the cost value of the commodities purchased in said business during the period covered by said fractional license; and shall pay to the Tax Department, for the use of the State, a further tax, which together with the tax theretofore paid upon taking out said fractional license, shall aggregate a sum equal to twenty cents (200) for every One Thousand Dollars ($1,000.00) of the cost value of the commodities purchased in the period covered by the fractional license.
The provisions of this Section shall apply to all persons engaged in any of the businesses enumerated herein and to all taxes imposed upon them by law for the privilege of conducting or carrying on any of the businesses enumerated herein during the period commencing June 1, 1952 and ending May 31, 1953, so that all such taxes, whether paid or unpaid, payable on and after June 1, 1952, shall be computed and assessed on the basis set forth in this Section.
Any person engaged in any of the businesses enumerated in this Section who has not paid the tax due as provided herein for the period commencing June 1, 1952 and ending May 31, 1953 may do so on or before June 1, 1953 without the addition of any interest or the assessment of any penalties thereon; and any person engaged in any of the businesses enumerated in this Section who has heretofore paid a tax for the privilege of conducting or carrying on any of the businesses enumerated herein, due for the period commencing June 1, 1952 and ending May 31, 1953, in excess of the tax imposed under this Section, shall be entitled to a credit for the excess so paid, which shall be applied by the State Tax Department on any tax now due or hereinafter to become due to the State of Delaware from the person entitled to said credit.
Approved May 29, 1953.