2016 Delaware Code
Title 30 - State Taxes
CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES
§ 2302. Tax stamps required for amusement machines.

(a) Owners of coin-operated amusement machines, as referred to in § 2301 of this title, shall affix to each such machine a decalcomania stamp to be provided by the Department of Finance to evidence the payment of the respective license fee.

(b) Whenever any decalcomania stamp issued under this section is defaced, destroyed or lost, the Department of Finance may issue a duplicate to the holder of the defaced, destroyed or lost decalcomania stamp upon the payment of a fee of $1.00.

(c) Whoever being the owner of a coin-operated amusement machine fails to affix to each such machine the decalcomania stamp required by this section shall be fined not less than $25, nor more than $50, for each machine not having such stamp affixed.

17 Del. Laws, c. 503, §§ 1, 2; 18 Del. Laws, c. 555, § 2; Code 1915, §§ 181, 184, 226A; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, § 1; 40 Del. Laws, c. 30, § 1; Code 1935, §§ 195, 197; 48 Del. Laws, c. 44, § 1; 48 Del. Laws, c. 45, § 1; 30 Del. C. 1953, § 2302; 57 Del. Laws, c. 136, § 13; 57 Del. Laws, c. 188, § 44; 57 Del. Laws, c. 741, § 11.;