Delaware § 2001 - Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3].
Full text of Delaware Delaware Code § 2001 — Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3]., with citation guidance and answers to common questions.
§ 2001. Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3].
(a) Every municipal corporation in this State, regardless of population, shall only have the power to impose, levy, assess, or collect a tax of any kind whatsoever as expressly authorized in its municipal charter or this title.
(b) Any provision in a municipal charter granting the municipal corporation “all powers,” or any derivation thereof, shall not be construed as exempting the municipal corporation from the limitation set forth in subsection (a) of this section.
(c) The amount of tax imposed on a communication provider who was being taxed as of June 30, 2015, by municipal corporations on poles, wires, conduit and cable for distribution of telephone communication may not exceed the amount of tax actually paid by such provider to each municipal corporation in fiscal year ending June 30, 2015.
79 Del. Laws, c. 382, § 1; 80 Del. Laws, c. 140, § 2;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 2001
What does Delaware Code § 2001 cover?
Section 2001 ("Limitation of municipal taxing powers [For application of this section, see 79 Del. Laws, c. 382, § 2 and 80 Del. Laws, c. 140, § 3].") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 2001?
A common citation format is "Delaware Code § 2001" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 2001 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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