Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 305
Capitation tax
# (a)
# (1)
The government of Kent County annually at a meeting held during the month of April may fix and determine the amount of the capitation tax which the Board of Assessment may assess for the following year.
# (2)
The government of Sussex County annually at a meeting held during the month of February shall fix and determine the amount of capitation tax which the Board of Assessment shall assess for the following year.
# (b)
# (1)
In Kent County such capitation tax if so fixed and determined shall in no case exceed the sum of $5.00 and shall be uniform throughout the County if levied and assessed.
# (2)
In Sussex County such capitation tax if so fixed and determined shall in no case exceed the sum of $10 and shall be uniform throughout the County if levied and assessed.
# (c)
Such capitation tax shall be levied upon each citizen of 21 years or older, residing in the county.
# (d)
In New Castle County no capitation tax shall be levied or collected.
Amendment history
21 Del. Laws, c. 23, § 1; 28 Del. Laws, c. 76, § 13; 31 Del. Laws, c. 13, § 14; 34 Del. Laws, c. 86; 55 Del. Laws, c. 85, § 3C; 55 Del. Laws, c. 250, §§ 1-3; 56 Del. Laws, c. 103, § 7; 57 Del. Laws, c. 762, §§ 2F, 2G; 66 Del. Laws, c. 191, §§ 1, 2; 73 Del. Laws, c. 35, § 3; 78 Del. Laws, c. 338, § 1
Source: view the official text
In this title (40 sections)
- 9-101 · Division of State into counties
- 9-102 · New Castle County boundaries
- 9-103 · Kent County boundaries
- 9-104 · Sussex County boundaries
- 9-105 · Hundreds in New Castle County; boundaries
- 9-106 · Hundreds in Kent County
- 9-107 · Hundreds in Sussex County
- 9-301 · Composition of county governments; change of terminology as to…
- 9-302 · Officers and employees holding other offices
- 9-303 · Vacancies in county government
- 9-304 · County government; supplies for county officers
- 9-305 · Capitation tax
- 9-306 · Agritourism activities on farms
- 9-307 · Woods Haven School for Girls; appropriations [Repealed]
- 9-308 · Children’s Bureau of Delaware; appropriations
- 9-309 · Ambulance, fire protection and police services; appropriations
- 9-310 · Parking spaces for use by persons with disabilities
- 9-311 · Insurance and workmen’s compensation for county employees
- 9-312 · Continuance of system of personnel administration
- 9-313 · Use of mobile homes on farms
- 9-314 · Award of contracts for public work or goods
- 9-315 · Records open to inspection
- 9-316 · Fines and forfeitures payable to county; neglect to pay over;…
- 9-317 · Title to real estate owned by county
- 9-318 · Legal proceedings
- 9-319 · Review of comprehensive plans
- 9-320 · Property tax credits for individuals with disabilities
- 9-321 · Notice of violation; manufactured home community
- 9-330 · General powers and duties
- 9-331 · Tie vote in election; appointment by Governor
- 9-332 · Traveling expenses [Repealed]
- 9-333 · Oath of office
- 9-334 · Organization meeting; election of president
- 9-335 · Regular meetings [Repealed]
- 9-336 · Special meetings
- 9-337 · Quorum [Repealed]
- 9-338 · Adjournment
- 9-339 · Rules
- 9-340 · Attorneys for governing body
- 9-341 · Bailiffs to governing body; constables