Go to Previous Versions
of
this Section
2025 Delaware Code
Title 4 - Alcoholic Liquors and Marijuana
Chapter 5. LICENSES AND TAXES
Subchapter VII. Taxes
§ 584. State fees in lieu of county and municipal fees; preemption provision.
Universal Citation:
4 DE Code § 584 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 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, § 1;
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.
