2016 Delaware Code
Title 4 - Alcoholic Liquors
CHAPTER 5. LICENSES AND TAXES
Subchapter VII Taxes
§ 584. State fees in lieu of county and municipal fees; preemption provision.
The fees, charges and taxes imposed by the State under this title shall be in lieu of all county and municipal license fees and taxes upon the business of manufacturing, supplying, distributing and selling alcoholic liquor as such. Provided, however, general occupational license fees and general taxes imposed uniformly on everyone within the class shall not be preempted.
For purposes of this section, "class" shall not be defined by general or specific reference to manufacturing, supplying, distributing, or selling alcoholic liquor.
74 Del. Laws, c. 312, ยง 1.;
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