Delaware Code § 30-2063

Occupational license; exemption from occupational gross receipts license fees
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(a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title.
(b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301
of this title.

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