Delaware Statutes
§ 2001 — Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3]
Delaware § 2001
This text of Delaware § 2001 (Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3]) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Del. Code tit. 22, § 2001 (2026).
Text
(a)Every municipal corporation in this State, regardless of population, shall only have the power to impose, levy, assess, or collect a tax of any kind whatsoever as expressly authorized in its municipal charter or this title.
(b)Any provision in a municipal charter granting the municipal corporation “all powers,” or any derivation thereof, shall not be construed as exempting the municipal corporation from the limitation set forth in subsection (a) of this section.
(c)The amount of tax imposed on a communication provider who was being taxed as of June 30, 2015, by municipal corporations on poles, wires, conduit and cable for distribution of telephone communication may not exceed the amount of tax actually paid by such provider to each municipal corporation in fiscal year ending June 3
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Legislative History
79 Del. Laws, c. 382, § 1 ; 80 Del. Laws, c. 140, § 2
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Bluebook (online)
Delaware § 2001, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/22/2001.