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DE HB281

Bill

Official Source

Status

Passed

7/18/2012

Primary Sponsor

William Carson

Click for details

Origin

House of Representatives

146th General Assembly

AI Summary

  • Eliminates the minimum capitation tax requirement of $3.00 for Sussex County, allowing it to set its own capitation tax amount.

  • Retains the maximum capitation tax cap of $10 for Sussex County.

  • Makes Sussex County's capitation tax authority consistent with Kent County's authority to determine its own tax amounts.

  • Changes the language to make capitation tax optional ("if so fixed and determined") rather than mandatory in Sussex County.

Legislative Description

An Act To Amend Title 9 Of The Delaware Code Relating To Capitation Tax.

Last Action

Signed by Governor

7/18/2012

Committee Referrals

Revenue & Taxation4/25/2012
Housing & Community Affairs3/22/2012

Full Bill Text

No bill text available