Delaware § 2939 Limitations on local business licensing requirements, fees and taxes

Delaware Statutes

§ 2939 — Limitations on local business licensing requirements, fees and taxes

Delaware § 2939

Title24

Ch. 29REAL ESTATE SERVICES, BROKERS, ASSOCIATE BROKERS AND SALESPERSONS

Subch.Business Relationships

This text of Delaware § 2939 (Limitations on local business licensing requirements, fees and taxes) 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. 24, § 2939 (2026).

Text

(a)A county, municipality, or other political subdivision of the State shall not impose local business licensing requirements, fees, or taxes upon real estate brokers, associate brokers, brokerage organizations, or real estate salespersons for any of the following activities in that jurisdiction:

(1)Listing real estate for sale.

(2)Representing buyers in the purchase of real estate.

(3)Rental of real estate for property owners or tenants unless the property is in a city with a population over 50,000.

(b)This section does not prohibit a jurisdiction from charging a real estate broker, associate broker, brokerage organization, or real estate salesperson with a physical office in that jurisdiction for a business license, fees, or taxes on the same basis as other businesses with offic

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(a) A county, municipality, or other political subdivision of the State shall not impose local business licensing requirements, fees, or taxes upon real estate brokers, associate brokers, brokerage organizations, or real estate salespersons for any of the following activities in that jurisdiction:

(1) Listing real estate for sale.

(2) Representing buyers in the purchase of real estate.

(3) Rental of real estate for property owners or tenants unless the property is in a city with a population over 50,000.

(b) This section does not prohibit a jurisdiction from charging a real estate broker, associate broker, brokerage organization, or real estate salesperson with a physical office in that jurisdiction for a business license, fees, or taxes on the same basis as other businesses with offices in that jurisdiction.

(c) This section does not prohibit a jurisdiction from charging a wage tax under that jurisdictions’ ordinances on the same basis as other wages earned in that jurisdiction.