Bill Text: DE HB127 | 2009-2010 | 145th General Assembly | Draft
Bill Title: An Act To Amend Title 21 Of The Delaware Code Relating To Size And Weight Of Vehicles.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2009-06-16 - HS 1 for HB 127 - Passed by Senate. Votes: Passed 20 YES 0 NO 0 NOT VOTING 1 ABSENT 0 VACANT [HB127 Detail]
Download: Delaware-2009-HB127-Draft.html
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SPONSOR: |
Rep. Longhurst & Rep. Gilligan & Rep. Schwartzkopf & Sen. Blevins ; |
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Reps. Atkins, Barbieri, Bennett, Bolden, Brady, Briggs King, Carson, George, Heffernan, Hocker, Hudson, Outten, Jaques, J. Johnson, Q. Johnson, Keeley, Kowalko, Lavelle, Lee, Miro, Mitchell, Mulrooney, Osienski, Peterman, Ramone, Schooley, Scott, B. Short, D. Short, Viola, Walker, D.E. Williams, D.P. Williams, Willis, Wilson; Sens. Bonini, Booth, Bushweller, Cloutier, Connor, Katz, Lawson, Simpson, Sokola, Sorenson |
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HOUSE OF REPRESENTATIVES 146th GENERAL ASSEMBLY |
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HOUSE BILL NO. 127 |
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AN ACT TO AMEND TITLES 7 AND 30 OF THE DELAWARE CODE RELATING TO GROSS RECEIPTS TAXES. |
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):
Section 1. Notwithstanding the
provisions of any other law, including but not limited to 76 Del. Laws, c. 282,
§ 16 (July 1, 2008) and 77
Section 2. Amend §9113(b)(1) as effective until July 1, 2013, Title 7 of the Delaware Code by deleting the words "in excess of $1 million in any fiscal year" as they appear therein.
Section 3. Amend §9114(b) as effective until July 1, 2013, Title 7 of the Delaware Code by replacing the words "shall in any fiscal year deposit amounts in excess of $1 million of" as they appear therein with the words "shall deposit".
Section 4. Amend §2301(e)(1), Chapter 23, Title 30 of the Delaware Code as effective from July 1, 2013, until January 1, 2014, by deleting the punctuation and numeral "(19)" in that paragraph and replacing them with the punctuation and numeral"(17) ".
Section 5. Amend §2301(e)(5), Chapter 23, Title 30 of the Delaware Code as effective from July 1, 2013, until January 1, 2014, by deleting the punctuation, numerals and word"(13), (14) and (19)" in that paragraph and replacing them with the punctuation and numerals and word"(11), (12) and (17)" .
Section 6. Amend §2301(e)(1), Chapter 23, Title 30 of the Delaware Code as effective January 1, 2014, by deleting the punctuation and numeral "(19)" in that paragraph and replacing them with the punctuation and numeral"(17)".
Section 7. Amend §2301(e)(5), Chapter 23, Title 30 of the Delaware Code as effective on January 1, 2014, by deleting the punctuation , numerals and word"(13), (14) and (19)" in that paragraph and replacing them with the punctuation and numerals and word"(11), (12) and (17)".
Section 8. Amend § 2301(d), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 9. Amend § 2301(d), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 10. Amend §2502(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 11. Amend §2502(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 12. Amend §2702(b), Title 30 of the Delaware Code, by striking the symbol and figure "$1,000,000" as it appears in paragraphs (1) and (2) of said subsection and substituting in lieu thereof in both paragraphs the symbol and figure "$1,250,000".
Section 13. Amend §2702(b), Title 30 of the Delaware Code, by striking the symbol and figure "$3,000,000" as it appears in paragraph (3) of said subsection and substituting in lieu thereof the symbol and figure "$3,750,000".
Section 14. Amend §2703(c), Title 30 of the Delaware Code, by striking the symbol and figure "$1,000,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$1,250,000".
Section 15. Amend §2703(c), Title 30 of the Delaware Code, by striking the symbol and figure "$3,000,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$3,750,000".
Section 16. Amend §2902(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 17. Amend §2902(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 18. Amend §2903(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 19. Amend §2903(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 20. Amend §2904(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 21. Amend §2904(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 22. Amend §2905(b), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 23. Amend §2905(b), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 24. Amend §2906(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 25. Amend §2906(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 26. Amend §2907(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000."
Section 27. Amend §2907(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000."
Section 28. Amend §2908(c), Title 30 of the Delaware Code, by striking the symbol and figure "$80,000" as it appears in paragraph (1) of said subsection and substituting in lieu thereof the symbol and figure "$100,000".
Section 29. Amend §2908(c), Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 30. Amend §4305(b), Title 30 of the Delaware Code, Title 30 of the Delaware Code, by striking the symbol and figure "$240,000" as it appears in paragraph (2) of said subsection and substituting in lieu thereof the symbol and figure "$300,000".
Section 31. Amend § 2301(d)(1), Title 30 of the Delaware Code, by striking the figure "0.4147%" as it appears therein and inserting in lieu thereof the figure "0.4023%".
Section 32. Amend § 2502(c)(1), Title 30 of the Delaware Code, by striking the figure "0.6739%" as appears therein and inserting in lieu thereof the figure "0.6537%".
Section 33. Amend 2702(b)(1), Title 30 of the Delaware Code, by striking the figure "0.1944%" as it appears therein and inserting in lieu thereof the figure "0.1886%".
Section 34. Amend 2702(b)(2), Title 30 of the Delaware Code, by striking the figure "0.1458%" as it appears therein and inserting in lieu thereof the figure "0.1414".
Section 35. Amend 2703(c)(1), Title 30 of the Delaware Code, by striking the figure "0.1458%" as it appears therein and inserting in lieu thereof the figure "0.1414%".
Section 36. Amend § 2902(c)(1), Title 30 of the Delaware Code, by striking the figure "0.4147%" as it appears therein and inserting in lieu thereof the figure "0.4023%".
Section 37. Amend § 2902(c)(3), Title 30 of the Delaware Code, by striking the figure "0.2592%" as it appears therein and inserting in lieu thereof the figure "0.2514%".
Section 38. Amend § 2903(c)(1), Title 30 of the Delaware Code, by striking the figure "0.2074%" as it appears therein and inserting in lieu thereof the figure "0.2012%".
Section 39. Amend § 2904(c)(1), Title 30 of the Delaware Code, by striking the figure "0.1037%" as it appears therein and inserting in lieu thereof the figure "0.1006%".
Section 40. Amend § 2905(b)(1), Title 30 of the Delaware Code, by striking the figure "0.7776%" as it appears therein and inserting in lieu thereof the figure "0.7543%".
Section 41. Amend § 2905(g), Title 30 of the Delaware Code, by striking the figure "0.7776%" as it appears therein and inserting in lieu thereof the figure "0.7543%".
Section 42. Amend § 2906(c)(1), Title 30 of the Delaware Code, by striking the figure "0.6739%" as it appears therein and inserting in lieu thereof the figure "0.6537%".
Section 43. Amend § 2907(c)(1), Title 30 of the Delaware Code, by striking the figure "0.1037%" as it appears therein and inserting in lieu thereof the figure "0.1006%".
Section 44. Amend § 2908(c), Title 30 of the Delaware Code, by striking the words and figures "the rate of 0.3402% of the first $2 million per month and 0.6372% thereafter" as they appear therein and inserting in lieu thereof the words and figures "the rate of 0.33% of the first $2 million per month and 0.6181% thereafter".
Section 45. Amend § 4302(a), Title 30 of the Delaware Code, by striking the figure "2.0736%" as it appears therein and inserting in lieu thereof the figure "2.0114%".
Section 46. Amend § 4302(b), Title 30 of the Delaware Code, by striking the figure "2.0736%" as it appears therein and inserting in lieu thereof the figure "2.0114%".
Section 47. Amend § 4305, Title 30 of the Delaware Code, by striking the figure "0.3110%" as it appears in subsection (b) and inserting in lieu thereof the figure "0.3017%".
Section 48. If any clause, sentence, section, provision or part of this Act shall be adjudged to be unconstitutional or invalid for any reason by any court of competent jurisdiction, such judgment shall not impair, invalidate, or affect the remainder of this Act, which shall remain in full force and effect.
Section 49. Sections 1, and 4 through 7 of this Act are effective upon enactment.Sections 2 and 3 of this Act shall be effective for fiscal years beginning after June 30, 2011.Sections 8 through 30 of this Act shall be effective for taxable periods beginning after December 31, 2011.Sections 31 through 47 of this Act shall be effective for taxable periods beginning after December 31, 2011 and ending before January 1, 2014.
SYNOPSIS
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This Act provides a gross receipts tax cut to all taxpayers by: (a) cutting rates across-the-board by 3% and (b) increasing by 25% the monthly and quarterly exclusion levels for all business categories.It clarifies the rate reduction scheduled to take effect in 2014 and it restores full funding for the Hazardous Substance Clean-up program two-years earlier than originally planned.
Section 1 of this Act stipulates that the tax rates currently in effect will remain in effect only until the end of 2011.It also clarifies the intention of the General Assembly that the rates of tax in place from 2010 to 2013 will be replaced for periods beginning on and after January 1, 2014, with the tax rates that were in place in 2009.
Sections 2 and 3 of this Act reinstate full funding of the Hazardous Substance Clean-up program in FY 2012 instead of FY 2014.
Sections 4 through 7 correct incorrect cross references in the Occupational License Tax.
Sections 8 through 30 increase the monthly exclusion from taxable gross receipts in the various gross receipts taxes.The increased exclusion is generally increased from $80,000 to $100,000 per month and from $240,000 to $300,000 per quarter, except for certain manufacturing taxes, in which the exclusion is increased from $1 million per month to $1.25 million per month and from $3 million per quarter to $3.75 million per quarter.
Sections 31 – 47 cut rates across-the-board by 3%. |
