30 Del. C. § 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 the year of application or renewal are less than $10,000 shall pay one fourth of the annual occupational or business license fee specified in §§ 2301(a), 2301(b), 2502(a), 2702(a), 2902(b), 2903(b), 2904(b), 2905(a), 2906(b), 2907(b), 2908(b) and 4305(a) of this title.
Amendment history
75 Del. Laws, c. 171, § 1; 78 Del. Laws, c. 104, § 1
Source: view the official text
In this title (40 sections)
- 30-2075 · Limitation on credits [Repealed]
- 30-2080 · Declaration of purpose
- 30-2081 · Definitions
- 30-2082 · Certification as a qualified employer; recertification
- 30-2083 · Credits for New Economy Jobs Program employment
- 30-2084 · Limitation on credits and qualified withholding payments
- 30-2085 · Disposition of unused credits
- 30-2086 · Sunset date [Repealed]
- 30-2090 · Legislative findings and purpose; creation of the business…
- 30-2091 · Definitions
- 30-2092 · Business finder’s fee credit
- 30-2093 · New business certification process
- 30-2094 · Tax credit application process
- 30-2095 · Reports
- 30-2096 · Reconsideration
- 30-2097 · Limitations on credits
- 30-2101 · General license requirement for occupations
- 30-2102 · Term of licenses
- 30-2103 · Duties of the Department of Finance; adoption of rules and…
- 30-2104 · Notice of date for procuring licenses
- 30-2105 · Exemption for certain persons 65 years of age or older and…
- 30-2106 · Transferability of license; succession on death
- 30-2107 · Place of business specified in license; change of location
- 30-2108 · No license refunds
- 30-2109 · Display of license; penalty
- 30-2110 · Contract to pay another’s license tax
- 30-2111 · Form and signature of licenses
- 30-2112 · Contents of licenses
- 30-2113 · Right to carry on business under license
- 30-2114 · Additional licenses for more than 1 occupation or business…
- 30-2115 · Exemption of amusement places for religious or philanthropic…
- 30-2116 · Auctioneer and book agent exemption for veterans
- 30-2117 · Agent violating this chapter may be proceeded against as…
- 30-2118 · Officers to enforce license laws; penalties
- 30-2119 · Carrying on specified occupations without license; penalties
- 30-2120 · Computation of gross receipts
- 30-2121 · Prorating of license fees for part-year licensees
- 30-2122 · Definitions
- 30-2123 · Annual filing requirements
- 30-2124 · Revocation, denial, or nonrenewal of licenses for nonpayment…