Delaware Statutes
§ 5308 — License charges
Delaware·Title 30·Part Commodity Taxes·Ch. 53 Tobacco Product Taxation and Licensing·Subch. Levy and Collection of Tax; License, Stamps
(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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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
Nearby Sections
15
§ 530
Assessment of tax§ 5301
Definitions§ 5308
License charges§ 5309
Application for license§ 5311
Expiration of licenses§ 5312
Replacement of licenses§ 5314
Transfer of license