2021 Delaware Code
Title 22 - Municipalities
Chapter 9. Municipal User Tax
§ 902. Limitations.

Universal Citation: 22 DE Code § 902. (2021)
§ 902. Limitations.

Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum.

22 Del. C. 1953, § 902;  57 Del. Laws, c. 11;  58 Del. Laws, c. 14;  59 Del. Laws, c. 121, § 2; 
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.