(a) Every person described in § 2901(21)a.2. of this title engaged in the business of food processor shall be exempt from the provisions of § 2902 of this title and shall be subject to the provisions of this section.

Terms Used In Delaware Code Title 30 Sec. 2903

  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
  • Goods: includes produce, merchandise, goods, wares, items, products, crops, livestock, animals, metals, gems or any tangible personal property of whatever description, whether new or used, and includes alcoholic beverages of every nature. See Delaware Code Title 30 Sec. 2901
  • gross receipts: includes total consideration received for all goods sold or services rendered within this State, but shall not include tobacco products taxes or motor fuel taxes paid or payable to the State under Part IV of this title or gasoline and special fuel taxes paid or payable to the federal government under Internal Revenue Code § 4041 [26 U. See Delaware Code Title 30 Sec. 2901
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Person: includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 2901
  • State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
  • Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302

(b) All persons defined in subsection (a) of this section desiring to engage in business in this State shall first obtain a license from the Department of Finance and pay therefor a fee of $75 for each place of business. Such license shall be valid until January 1 at which time it may be renewed for a full year and every year thereafter; provided, that the food processor pays the fees required by subsection (c) of this section, makes application therefor and payment of $75 for each place of business.

(c) (1) In addition to the license fee required by subsection (b) of this section, every food processor shall also pay a license fee at the rate of 0.1991% of the aggregate gross receipts attributable to all goods sold by the food processor within this State, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts for the immediately preceding month. In computing the fee due on such aggregate gross receipts for each month, there shall be allowed a deduction of $100,000. For purposes of this subsection all branches or entities comprising an enterprise with common ownership or common direction and control shall be allowed only 1 monthly deduction from the aggregate gross receipts of the entire enterprise. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due.

(2) Notwithstanding paragraph (c)(1) of this section, if the taxable gross receipts prescribed therein during the lookback period as defined in § 2122 of this title do not exceed the applicable threshold of $1,500,000, the return and payment of the additional license fee imposed for such month shall be due on or before the last day of the first month following the close of the quarter. (The applicable threshold in this paragraph (c)(2) is subject to annual adjustment as more fully set forth in § 515 of this title.) In the case of such return, in computing the fee due on such aggregate gross receipts for each quarter, there shall be allowed a deduction of $300,000. For purposes of this paragraph (c)(2), all branches or entities comprising an enterprise with common ownership or common direction and control shall be allowed only 1 quarterly deduction from the aggregate gross receipts of the entire enterprise. The quarterly return shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing this fee due.

(3) [Repealed.]

14 Del. Laws, c. 76, §§ ?1, 2; Code 1915, §§ ?198, 226A; 40 Del. Laws, c. 26, § ?1; 40 Del. Laws, c. 30, § ?1; Code 1935, § ?173; 30 Del. C. 1953, § ?2903; 57 Del. Laws, c. 136, § ?16; 57 Del. Laws, c. 741, § ?14; 60 Del. Laws, c. 21, §§ ?8, 9; 60 Del. Laws, c. 23, §§ ?1, 2; 61 Del. Laws, c. 117, § ?5; 63 Del. Laws, c. 314, § ?5; 65 Del. Laws, c. 392, §§ ?6, 7; 65 Del. Laws, c. 402, §§ ?9, 10; 66 Del. Laws, c. 381, § ?2; 67 Del. Laws, c. 261, § ?11; 68 Del. Laws, c. 80, §§ ?7, 14; 69 Del. Laws, c. 289, §§ ?1, 7; 70 Del. Laws, c. 484, § ?3; 70 Del. Laws, c. 489, §§ ?11, 12; 71 Del. Laws, c. 314, § ?5; 71 Del. Laws, c. 351, §§ ?5, 15, 22; 75 Del. Laws, c. 199, §§ ?3, 17, 26; 76 Del. Laws, c. 282, §§ ?6, 16; 77 Del. Laws, c. 83, §§ ?10, 25; 77 Del. Laws, c. 412, § ?2; 78 Del. Laws, c. 1, § ?7; 78 Del. Laws, c. 73, §§ ?18, 19, 38; 78 Del. Laws, c. 100, § ?15; 79 Del. Laws, c. 13, § ?8; 80 Del. Laws, c. 195, § 16;

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