Delaware Code § 30-2306

Special license requirements for certain Delaware entities registering a trade name
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(a) Persons that desire to register a trade name under § 3108(b) of Title 6 shall first acquire a special trade name license from the
Division of Revenue. All licenses issued under this section require the payment of a $25 fee and shall be for a term of 1 year, expiring
on December 31 of the year issued. Lost or stolen license certificates may be replaced for their unexpired terms upon payment of a $15
fee to the Division of Revenue. Entities licensed under this section may, but are not required to, renew their licenses for a term of 3 years
upon payment of a license fee equal to 3 times the fee in effect for said license at the time of renewal.
(b) The additional license fee imposed by § 2301(d) of this title shall not apply to trade name registrants solely because of a filing and
making of the entries described in § 3108 of Title 6 or the payment of fees under this section.
(c) The Division of Revenue may adopt regulations to implement, administer, and enforce this section.

Part III
Occupational and Business Licenses and Taxes

Contractors' License Requirements and Taxes

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