Del. Code tit. 22 § 2001

Current through 2024 Legislative Session Act Chapter 494
Section 2001 - Limitation of municipal taxing powers
(a) Every municipal corporation in this State, regardless of population, shall only have the power to impose, levy, assess, or collect a tax of any kind whatsoever as expressly authorized in its municipal charter or this title.
(b) Any provision in a municipal charter granting the municipal corporation "all powers," or any derivation thereof, shall not be construed as exempting the municipal corporation from the limitation set forth in subsection (a) of this section.
(c) The amount of tax imposed on a communication provider who was being taxed as of June 30, 2015, by municipal corporations on poles, wires, conduit and cable for distribution of telephone communication may not exceed the amount of tax actually paid by such provider to each municipal corporation in fiscal year ending June 30, 2015.

22 Del. C. § 2001

Amended by Laws 2015, ch. 140,s 2, eff. 8/4/2015.
Added by Laws 2013, ch. 382,s 1, eff. 7/31/2014.