(a) A corporation or limited liability company transacting business within the limits of this State under a trade name or title that does not disclose the legal name of the corporation or limited liability company may, but is not required to, register the trade name by filing a certificate under the hand of an authorized person of the corporation or limited liability company with the Division of Revenue designating the trade name or title and the legal name of the corporation or limited liability company. All certificates filed under this subsection must: (1) Show the date when the corporation or limited liability company was organized and the state of formation. (2) Attach to the certificate an affidavit of the person signing it to the effect that the facts therein stated are true and correct. (b) A Delaware corporation or Delaware limited liability company that does not engage in, prosecute, or transact any business within the limits of this State may, but is not required to, register a trade name or title that does not disclose the legal name of such corporation or limited liability company by filing a certificate under the hand of an authorized person of the corporation or limited liability company with the Division of Revenue designating the trade name or title and the legal name of the corporation or limited liability company accompanied by a certificate of good standing from the Secretary of State. Persons desiring to register a trade name shall first acquire a special trade name license from the Division of Revenue pursuant to § 2306 of Title 30. (c) The Division of Revenue must do all of the following: (1) Number the certificates filed under this section consecutively. (2) Record the date of filing on the certificate. (3) Electronically record the filed certificates in the Delaware Trade Name Registry. Entries must reflect the trade name and title of the corporation or limited liability company and the date of the filing of the certificate. For the filing and making of the entries, the Division of Revenue must collect from the person filing the certificate a fee of $25, which amount shall be credited to the account of the Division of Revenue to be disposed of in the same manner as other fees which are by law payable to the Division of Revenue. (d) The Division of Revenue may adopt regulations to implement, administer, and enforce this section. Subtitle II Other Laws Relating to Commerce and Trade Trademarks, Brands and Labels
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