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.

Voted 6/16/2026View source

Roll-call record

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0 yea·0 nay

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Docket history

Action history

6/16/2026Reported Out of Committee (Appropriations) in House with 6 On Its Merits
6/11/2026Assigned to Appropriations Committee in House
6/10/2026Reported Out of Committee (Revenue & Finance) in House with 4 Favorable, 6 On Its Merits
5/12/2026Introduced and Assigned to Revenue & Finance Committee in House