§ 2101. General license requirement for occupations. No person shall engage in or carry on any trade or business for which a license is required by this part without first having obtained a license therefor from the Department of Finance and paid therefor the fee or tax prescribed in this part. The provisions of § […]
§ 2102. Term of licenses. (a) In general. — All licenses issued under this title shall be for a term of 1 year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be replaced for their […]
§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. (a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the […]
§ 2104. Notice of date for procuring licenses. The Department of Finance shall cause public notice of the time when the licenses required in this part shall be procured. The public notice required shall be in such form and to such extent as the Secretary of Finance deems necessary. 14 Del. Laws, c. 418, §§ […]
§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. An individual, 65 years of age or older or licensed as a direct care worker under § 2301(a) of this title, and whose gross receipts for the 12 months, beginning July 1 and ending June 30, preceding […]
§ 2106. Transferability of license; succession on death. Each license granted under this part shall be for the sole use and benefit of the licensee to whom it is issued and shall not be transferable. In case of the death of any licensee, the licensee’s personal representative shall succeed to all rights thereunder until the […]
§ 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 […]
§ 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;
§ 2109. Display of license; penalty. (a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person. (b) Every individual, every member of a firm or association of persons and every […]
§ 2110. Contract to pay another’s license tax. No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced […]
§ 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. 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. (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. 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. 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. 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. (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. 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. (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. 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 […]
