Delaware § 5308 License charges

Delaware Statutes

§ 5308 — License charges

Delaware § 5308

JurisdictionDelaware

Title30

PartCommodity Taxes

Ch. 53Tobacco Product Taxation and Licensing

Subch.Levy and Collection of Tax; License, Stamps

This text of Delaware § 5308 (License charges) 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. 30, § 5308 (2026).

Text

(a)Wholesale license. — For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is required for each place of business.

(b)Retail license. — For each retail license there must be paid to the Department of Finance a fee of $50. If a holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business.

(c)Vending machine license. — Every vending machine from which tobacco products are offered for sale must have affixed to it

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(a)Wholesale license. —

For each wholesale license issued there must be paid to the Department of Finance a fee of $200. If a holder of a wholesale license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, a separate license is required for each place of business.

(b)Retail license. —

For each retail license there must be paid to the Department of Finance a fee of $50. If a holder of a retail license sells or intends to sell tobacco products at 2 or more places of business, whether established or temporary, or whether in the same building or not, a separate license is required for each place of business.

(c)Vending machine license. —

Every vending machine from which tobacco products are offered for sale must have affixed to it an identification stamp issued by the Department of Finance for which a fee of $15 must be paid to the Department. If 2 or more vending machines are fastened together, each set of mechanisms must have a separate vending machine license.

(d)Affixing agent license. —

For each affixing agent’s license issued there must be paid to the Department of Finance a fee of $200, but only 1 license fee of $200 is required of any person who is both a wholesale dealer and an affixing agent.

Legislative History

30 Del. C. 1953, § 5308; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, §§ 22, 23 ; 57 Del. Laws, c. 188, § 43 ; 57 Del. Laws, c. 741, § 16C ; 60 Del. Laws, c. 506, § 1 ; 81 Del. Laws, c. 55, § 6