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2025 Delaware Code
Title 22 - Municipalities
Chapter 9. MUNICIPAL USER TAX
§ 903. Income; definition.
Universal Citation:
22 DE Code § 903 (2025)
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§ 903. Income; definition.
“Income” means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city.
22 Del. C. 1953, § 903; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14.;
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