AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO RESTAURANT RETAILER LICENSE REQUIREMENTS AND LICENSE FEES.

This Act raises the monthly deduction on taxable gross receipts allowed by restaurants from $100,000 to $250,000. Accordingly, the quarterly deduction allowed for restaurants with gross receipts of no more than 1.5 million in the previous year is increased from $300,000 to $750,000.