§ 2118. Officers to enforce license laws; penalties.
§ 2118. Officers to enforce license laws; penalties. (a) Every justice of the peace and constable, within such officer’s respective county, whenever such officer has knowledge that any individual, copartnership, firm or corporation or any other association of persons acting as a unit is or are engaged in prosecuting, following or carrying on or practicing […]
§ 2119. Carrying on specified occupations without license; penalties.
§ 2119. Carrying on specified occupations without license; penalties. If any individual, copartnership, firm or corporation or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any occupation or business for which a license is required by this Part, within the limits of this State, without having first […]
§ 2120. Computation of gross receipts.
§ 2120. Computation of gross receipts. (a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or any other expense whatsoever paid or accrued or losses, […]
§ 2121. Prorating of license fees for part-year licensees.
§ 2121. Prorating of license fees for part-year licensees. In the case of any person making an initial application for a business or occupational license pursuant to Chapter 23, 25, 27, 29 or 43 of this title, the basic annual license fee for such initial year specified therein shall be reduced pro rata by the […]
§ 2122. Definitions.
§ 2122. Definitions. For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, during the entirety of the lookback period, not required to […]
§ 2123. Annual filing requirements.
§ 2123. Annual filing requirements. The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter. In no event shall taxpayers required to report gross receipts be […]
§ 2107. Place of business specified in license; change of location.
§ 2107. Place of business specified in license; change of location. A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in any other place than the place of business set forth […]
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. (a) Revocation, denial or nonrenewal of licenses. — Whenever there has remained unpaid by a person for a period in excess of 180 days any final assessment of tax and/or penalty or interest due under this title (other than Chapters 51 and 52 […]
§ 2108. No license refunds.
§ 2108. No license refunds. No refund of license fees shall be payable for any unexpired term of a license. 74 Del. Laws, c. 108, § 2;
§ 2125. Definitions applied to § 2124; burden of persuasion.
§ 2125. Definitions applied to § 2124; burden of persuasion. (a) For purposes of remedies under § 2124 of this title, (1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applying the constructive ownership rules […]