Delaware Code Title 30 Sec. 5308 – License charges
(a) Wholesale license. —
Terms Used In Delaware Code Title 30 Sec. 5308
- Affixing agent: means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- Place of business: means any place where tobacco products are sold, or where tobacco products are bought or kept for the purpose of sale or consumption, including, so far as applicable, any vessel, airplane, train, or vending machine dispensing tobacco products. See Delaware Code Title 30 Sec. 5301
- Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
- Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
- Wholesale dealer: means any person who regularly sells tobacco products within this State to others who buy for the purpose of resale. See Delaware Code Title 30 Sec. 5301
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.
30 Del. C. 1953, § ?5308; 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;