Bill Text: DE HB93 | 2015-2016 | 148th General Assembly | Draft
Bill Title: An Act To Amend Title 30 The Delaware Code Relating To Steam, Gas And Electric Companies.
Spectrum: Slight Partisan Bill (Republican 12-6)
Status: (Passed) 2016-06-28 - Signed by Governor [HB93 Detail]
Download: Delaware-2015-HB93-Draft.html
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SPONSOR: |
Rep. Paradee & Rep. D. Short & Sen. Bushweller |
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Reps. Baumbach, Bennett, Carson, Collins, Dukes, Gray, Outten, Smyk, Spiegelman, Wilson; Sens. Bonini, Ennis, Hocker, Lopez, Pettyjohn |
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HOUSE OF REPRESENTATIVES 148th GENERAL ASSEMBLY |
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HOUSE BILL NO. |
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AN ACT TO AMEND TITLE 30 THE DELAWARE CODE RELATING TO STEAM, GAS AND ELECTRIC COMPANIES. |
Section 1.Amend Chapter 33, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 3301 License requirements.
Except as provided in this chapter, Nno individual, association
of persons, firm or corporation shall carry on the business of the manufacture
or production of steam, gas or electricity for heat, light or power in this
State for sale, unless such individual, association, firm or corporation holds
an unexpired license issued by the Secretary of Finance authorizing the conduct
of such business. Every such individual, association, firm or corporation
engaged in such business, who desires to continue in such business, shall on or
before the first Monday in May in each year, file with the Secretary of Finance
a statement in writing, verified by the oath or affirmation of such individual,
or 1 member of such firm or the treasurer or general manager of such
association or corporation, showing the amount of the gross receipts from such
business during the 12 months then next preceding. Upon the filing of the
statement at the time prescribed, and upon the payment by the individual, firm,
association or corporation to the Secretary of Finance for the use of the State
of a sum equal to 1 mill on each dollar of the amount of the gross receipts from
the business of the individual, firm, association or corporation as shown by
the statement, the Secretary of Finance shall issue a license authorizing the
conduct of the business by such individual, firm, association or corporation.
Such license shall be valid for 1 year only from its date.
Every individual, firm, association or corporation not having been engaged in the business aforesaid, and desiring to obtain a license authorizing the conduct of such business, shall pay to the Secretary of Finance for the use of the State the sum of $50; and, thereupon, the Secretary of Finance shall issue a license authorizing such individual, firm, association or corporation to become engaged in the business until the first Monday in June, thence next ensuing.
§3302 Exceptions as to municipalities; rural electric cooperatives.
(a)Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it.
(b)The requirements of this chapter shall not apply to the manufacture, production or sale of solar photovoltaic electricity generated in this State by a non-profit rural electric cooperative which is not sold or distributed commercially to non-members of such cooperative.
SYNOPSIS
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As non-profit entities, rural electric cooperatives are exempt from the fee imposed for a business license and the taxes assessed on gross receipts set forth in Chapter 23 of Title 30.This Act confirms that the non-commercial generation of solar electricity by a rural electric cooperative is also exempt from the business license requirements and gross receipts taxation otherwise applicable to steam, gas and electric companies producing electricity for sale in this State.Municipalities are already exempt from payment of gross receipts taxes on the production of electricity. |
