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2014 Delaware Code
Title 30 - State Taxes
CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales [Effective until Dec. 1, 2014]

Universal Citation:
2 DE Code § 2912 (2014 through 146th Gen Ass)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

(a) In addition to any license required under § 2304, § 2905, § 2906 or § 2908 of this title, any person desiring to engage in business in this State as a retailer to sell beverages in beverage containers shall obtain a registration upon making application to the Division of Revenue at no additional cost.

(b) For taxable periods beginning after November 30, 2010, and at such time as the Delaware Recycling Fund reaches a cumulative total of $22,000,000 or ending December 1, 2014, whichever comes first, in addition to the registration required by subsection (a) of this section, every retailer of beverages in beverage containers, excluding on-premise sales, shall pay a recycling fee at the rate of $0.04 per beverage container sold at retail during any month. Such fee shall be due on the twentieth day of the following month. 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. Each retailer of beverages in beverage containers may list, as a separate line item on an invoice, the amount of the fees due under this subsection.

(c) As used in this section:

(1) The term "beverage" shall mean any mineral waters (but not including naturally sparkling mineral waters), soda waters or any other carbonated beverage not containing alcohol that is commonly known as a "soft drink" and any beer, ale or other malt beverage containing alcohol.

(2) The term "beverage container" shall mean any airtight nonaluminous container containing less than 2 quarts of a beverage under pressure of carbonation.

(3) The term "retailer" shall have the meaning ascribed to that term in § 2901(18) of this title and shall include persons licensed under § 2304, § 2905, § 2906 or § 2908 of this title.

(d) The fees provided by this section shall be remitted to the Division of Revenue on forms issued by the Director of Revenue and subject to such regulations and requirements as shall be prescribed by the Director of Revenue. The Director of Revenue shall deposit the additional fee provided in this section to the credit of the special fund described in § 6054 of Title 7. The Division of Revenue shall enter into an agreement with the Department of Natural Resources and Environment Control authorizing the Division of Revenue to charge such fund an amount reasonably determined by the Division of Revenue to be the cost of administering the fees described in this section.

(e) This section shall sunset December 1, 2014.

77 Del. Laws, c. 275, § 7; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 10; 78 Del. Laws, c. 100, § 18.;

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