§ 4305. Lessor’s license.
§ 4305. Lessor’s license. (a) (1) Every person engaged in or desiring to engage in business in this State as a lessor of tangible personal property other than motor vehicles shall obtain a license by making application to the Division of Revenue and paying a fee of $75, plus $25 for each additional place of […]
§ 4306. Records to be kept.
§ 4306. Records to be kept. Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection and examination at any time […]
§ 4307. Filing returns and payment of tax.
§ 4307. Filing returns and payment of tax. (a) (1) Every person required to register with the Department of Finance under § 4305 of this title shall file a return quarterly with the Department of Finance showing the amount of rental payments received during the period covered by the return which are subject to tax […]
§ 3102. Business and employee status during emergency period.
§ 3102. Business and employee status during emergency period. (a) (1) An out-of-state business that conducts emergency-related work within this State related to a declared state of emergency at the request of a Delaware business licensed pursuant to this title shall, during the emergency period, not be considered to have established a level of presence […]
§ 3103. Business and employee status after emergency period.
§ 3103. Business and employee status after emergency period. An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State’s normal standards for establishing presence, residency or for doing business in this State and be responsible for any otherwise applicable business or employee tax […]
§ 3104. Administration and notification.
§ 3104. Administration and notification. (a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-related work and which statement shall include the name of the business, state of […]
§ 3105. Regulations.
§ 3105. Regulations. The Delaware Division of Revenue shall promulgate regulations and develop and maintain forms and records necessary to implement and administer the provisions of this chapter. 79 Del. Laws, c. 119, § 1;
§ 3301. License requirements.
§ 3301. License requirements. Except as provided in this chapter, no individual, association of persons, firm or corporation shall carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale, unless such individual, association, firm or corporation holds an unexpired license issued […]
§ 3302. Exception as to municipalities; rural electric cooperatives.
§ 3302. Exception as to municipalities; rural electric cooperatives. (a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it. (b) The requirements of this chapter shall not apply to […]
§ 3303. Penalties.
§ 3303. Penalties. Every individual and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State, for sale or profit, without holding an unexpired license shall […]