DE HB175

Increases financing statement filing fees under Title 6: written/image filings from $100 to $125, and internet filings from $50 to $100

Increases late penalty for corporations failing to file annual franchise tax reports by March 1 from $125 to $200

Increases corporate franchise tax rates under Title 8: multiplier for authorized shares exceeding 10,000 from $75 to $85, and assumed par value multiplier from $350 to $400

Raises maximum annual franchise tax cap from $180,000 to $200,000, with a new $250,000 tax for large publicly-traded corporations meeting specified revenue and asset thresholds

Increases statutory trust filing fees under Title 12 from $300 to $500 for certificates of trust, amendments, mergers, and related filings