22 Del. C. § 901
This is the official text of 22 Del. C. § 901, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 901. Authority to levy, assess and collect tax; deduction by employers.
Official statutory text
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.
Status: in_force · Read it on the official government site
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