Authority to levy, assess and collect tax; deduction by employers.

Del. Code tit. 22, § 901
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title22/c009/index.htmlFetched: 6/28/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements