Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 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 portion attributable to the number of full calendar months of the license year that have expired prior to the issuance of the license or, otherwise than in the event of any person making an initial application for a license, in the case of license fees under Chapter 23 of this title computed according to numbers of business units prior to such business units being placed in service.
Amendment history
60 Del. Laws, c. 562, § 5; 67 Del. Laws, c. 40, §§ 18, 19
Source: view the official text
In this title (40 sections)
- 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…
- 30-2125 · Definitions applied to § 2124; burden of persuasion
- 30-2126 · Confidential reporting of violators
- 30-2301 · Occupations requiring licenses; definitions; fees; exemptions
- 30-2302 · Tax stamps required for amusement machines [Repealed]
- 30-2303 · Special requirements for nonresident junk dealers; penalty
- 30-2304 · Vending machine license and identifying labels
- 30-2305 · Special requirements for harness racing meet operators,…
- 30-2306 · Special license requirements for certain Delaware entities…
- 30-2501 · Definitions
- 30-2502 · License requirement; resident and nonresident; additional fee…
- 30-2503 · Duties of architects, professional engineers, contractors and…
- 30-2701 · Definitions
- 30-2702 · License requirements; license fee; additional fee on…
- 30-2703 · Automobile manufacturers
- 30-2704 · Exemptions
- 30-2705 · Exemption of gross receipts attributable to intermediate…