§ 2111. Form and signature of licenses.
§ 2111. Form and signature of licenses. The Secretary of Finance, or the Secretary’s delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The licenses shall be signed by the signature or by the […]
§ 2112. Contents of licenses.
§ 2112. Contents of licenses. Every license issued under this part shall state: (1) The name and address of the licensee; (2) The trade, business or occupation for which the license is granted; (3) The amount of the license fee paid to the State; and (4) The date of issuance of the license. 25 Del. […]
§ 2113. Right to carry on business under license.
§ 2113. Right to carry on business under license. (a) Every person, other than a circus exhibitor, who shall procure an occupation license may, during the term for which such license is granted, carry on such occupation in any county of this State, subject, however, to the provisions and restrictions contained in this part. (b) […]
§ 2115. Exemption of amusement places for religious or philanthropic purposes.
§ 2115. Exemption of amusement places for religious or philanthropic purposes. Any person conducting or exhibiting any place of amusement which is required to be licensed, where all of the profits derived from such place of amusement are devoted to charitable, religious or philanthropic purposes, shall not be required to take out any license. 26 […]
§ 2116. Auctioneer and book agent exemption for veterans.
§ 2116. Auctioneer and book agent exemption for veterans. No honorably discharged soldier or sailor shall be required to procure any license to follow the occupation of canvassing for the sale of books or for the occupation commonly known as that of “book agent” or for the occupation of auctioneer. The certificate of honorable discharge […]
§ 2117. Agent violating this chapter may be proceeded against as principal.
§ 2117. Agent violating this chapter may be proceeded against as principal. In case of the violation of this chapter by any person, association of persons, firm or corporation, any person or persons acting as agent or agents of such person, association of persons, firm or corporation may be proceeded against as principals and, if […]
§ 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 […]