Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5308
License charges
# (a)
Wholesale license. —
For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is required for each place of business.
# (b)
Retail license. —
For each retail license there must be paid to the Department of Finance a fee of $50. If a holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business.
# (c)
Vending machine license. —
Every vending machine from which tobacco products are offered for sale must have affixed to it an identification stamp issued by the Department of Finance for which a fee of $15 must be paid to the Department. If 2 or more vending machines are fastened together, each set of mechanisms must have a separate vending machine license.
# (d)
Affixing agent license. —
For each affixing agent’s license issued there must be paid to the Department of Finance a fee of $200, but only 1 license fee of $200 is required of any person who is both a wholesale dealer and an affixing agent.
Amendment history
54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, §§ 22, 23; 57 Del. Laws, c. 188, § 43; 57 Del. Laws, c. 741, § 16C; 60 Del. Laws, c. 506, § 1; 81 Del. Laws, c. 55, § 6
Source: view the official text
In this title (40 sections)
- 30-5214 · Filing of bond; refund provisions
- 30-5215 · False statements; penalties
- 30-5216 · Departure or removal of property from State or discontinuing…
- 30-5217 · Failure to report or pay tax; penalty; interest
- 30-5218 · Time for payment of taxes, penalties and interest; additional…
- 30-5219 · Manner of payment and recovery of penalties and interest;…
- 30-5220 · Failure to pay tax; determination; redetermination; review
- 30-5221 · Penalties
- 30-5222 · Availability of records of other agencies; exchange of…
- 30-5223 · Regulations; promulgation by Secretary of Transportation
- 30-5224 · Exempt vehicles; carriers
- 30-5225 · Exemption; reciprocal agreements
- 30-5226 · Failure to comply with other statutes
- 30-5227 · Collection of bad checks; service charge; interest
- 30-5228 · Moneys erroneously collected
- 30-5229 · Cooperative agreements between states
- 30-5301 · Definitions
- 30-5305 · Levy of tax, limitation; exemption [For application of this…
- 30-5306 · Liability for payment of tax
- 30-5307 · License for sales of tobacco products
- 30-5308 · License charges
- 30-5309 · Application for license
- 30-5310 · Issuance of licenses; display
- 30-5311 · Expiration of licenses
- 30-5312 · Replacement of licenses
- 30-5313 · Suspension or revocation of license
- 30-5314 · Transfer of license
- 30-5315 · Tobacco product tax stamps; affixing; amount; cancellation
- 30-5316 · Design and sale of stamps
- 30-5317 · Time for affixing stamps; reporting requirements; violation
- 30-5318 · Appointment of stamp affixing agents; commission
- 30-5319 · Alternate method of collection; other tobacco products
- 30-5321 · Duties imposed on licensed tobacco products dealers; lists
- 30-5322 · Duties imposed on manufacturer’s representatives
- 30-5323 · Taxpayer’s protest [Repealed]
- 30-5324 · Sample packs
- 30-5325 · Late filing penalty
- 30-5326 · Refunds
- 30-5327 · Exempt sales
- 30-5328 · Invoices or delivery tickets and purchase orders required in…