Sec. 4-241. - Authority to levy, assess and collect tax; deduction by employers.
Sec. 4-243. - Income; definition.
Sec. 4-245. - Enforcement in Superior Court.
Sec. 4-246. - Taxes due under tax adopted prior to March 30, 1971.
Secs. 4-247—4-255. - Reserved.
Sec. 4-241. - Authority to levy, assess and collect tax; deduction by employers.
Any municipality of this State with a population in excess of 50,000 persons is hereby authorized to levy, assess and collect a tax for general revenue purposes on earned income of its residents and on any income earned within the city by persons not residing within such city but engaged or employed in any business, profession or occupation within such city. Any employer whose business is located outside the corporate limits of a city but who employs persons who are residents of the city shall deduct from such employees' total income the assessed municipal user tax imposed by said city.
State law reference— Similar provisions, 22 Del. C. § 901.
Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum.
State law reference— Similar provisions, 22 Del. C. § 902.
Sec. 4-243. - Income; definition.
"Income" means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city.
State law reference— Similar provisions, 22 Del. C. § 903.
Each such municipality is authorized to promulgate and enforce such regulations as it deems necessary for the assessment, collection and enforcement of such tax.
State law reference— Similar provisions, 22 Del. C. § 904.
Sec. 4-245. - Enforcement in Superior Court.
Any such municipality which adopts this chapter [article] is, in addition to all other means of enforcement available, authorized to bring suit in the Superior Court of the county in which such city is located.
State law reference— Similar provisions, 22 Del. C. § 905.
Sec. 4-246. - Taxes due under tax adopted prior to March 30, 1971.
Taxes due under any municipal user tax adopted prior to March 30, 1971, shall continue to be collected and enforced and shall not be abated.
State law reference— Similar provisions, 22 Del. C. § 906.