2012 Delaware Code
Title 30 - State Taxes
CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES
§ 4102. Tax and statement requirements on telephone lines and transmitters.

(a) Every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire in this State, which such individual, association, firm or corporation, or any other person or party uses or is entitled to use, either for the transmission of telephonic messages from any place in another state across any portion of this State to a place in another State, or for the transmission of telephonic messages between any 2 places wheresoever, shall be subject to taxation for the use of the State, in the manner prescribed in this section.

(b) Each such individual, association, firm or corporation shall annually, on June 15, pay to the Secretary of Finance, for the use of the State, a tax of 60 cents per mile of wire for the longest wire within this State, a tax of 30 cents per mile of wire for the next longest wire within this State, and a tax of 20 cents per mile of wire for each and every other wire within this State, owned, leased, controlled or operated by such individual, association, firm or corporation on June 1 then last past, and which such individual, association, firm or corporation, or any other person or party then used or was entitled to use, either for the transmission of telephonic messages from any place in another state across any portion of this State to a place in another state, or for the transmission of telephonic messages between any 2 places wheresoever; and shall also pay a further tax to the Secretary of Finance, for the use of the State, of 25 cents upon each and every telephonic transmitter in this State furnished or rented to any person or party whomsoever by such individual, association, firm or corporation.

(c) Every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire as set forth in this chapter shall annually, on or before June 1, make and deliver to the Secretary of Finance a statement in writing verified by the oath or affirmation of such individual, or of 1 of the members of such firm, or the president, general manager or treasurer of such association or corporation, showing the total number of telephonic transmitters used in this State on May 1 then last past, and which telephonic transmitters were furnished or rented by said individual, association, firm or corporation to any person or party for telephonic purposes, and also showing the number of miles of wire owned, leased, controlled or operated by said individual, association, firm or corporation within this State on May 1 then last past, which such individual, association, firm or corporation, or any other person or party then used or was entitled to use either for the transmission of telephonic messages, from any place in another state across any portion of this State to a place in another state, or for the transmission of telephonic messages between any 2 places wheresoever, and designating the length and location of the longest and of each and every other wire.

25 Del. Laws, c. 6, §§ 1, 2; Code 1915, §§ 53, 54; Code 1935, §§ 50, 51; 30 Del. C. 1953, § 4102; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 2.;