2020 Delaware Code
Title 30 - State Taxes
Chapter 51. Motor Fuel Tax
Subchapter I. Gasoline
§ 5102 License for retail sale of gasoline; requirement, issuance, term, fee and display.

Universal Citation: 30 DE Code § 5102. (2020)
§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.

Every person engaged in the retail sale of gasoline shall, before engaging in such business, procure from the Department of Transportation a license for each establishment operated by such person. Such license shall be issued by the Department and shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. Every person desiring to continue to engage in the retail sale of gasoline shall annually thereafter on July 1 procure from the Department a license for such establishment operated by such person, which shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. A license fee of $5.00 shall be paid for the issuing of every such license and the Department shall supply a certificate, which the licensee shall publicly display in a manner to be regulated by the Department. Retailers participating in the Small Retail Gasoline Station Assistance Loan Fund established in Chapter 74 of Title 7, must, as a condition of their license, make their loan payments as prescribed therein; if their fuel supplier is not a distributor licensed under this chapter, then the retailer must file its own fuel tax return with the Department of Transportation for this purpose.

30 Del. C. 1953, § 5102;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, § 24B;  59 Del. Laws, c. 216, § 2;  64 Del. Laws, c. 365, § 4;  64 Del. Laws, c. 368, § 1;  68 Del. Laws, c. 290, § 184;  69 Del. Laws, c. 77, § 73; 
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