Delaware § 907 - Event tax.
Full text of Delaware Delaware Code § 907 — Event tax., with citation guidance and answers to common questions.
§ 907. Event tax.
(a) Any municipality with a population greater than 50,000 may impose, by duly enacted ordinance, a surcharge of up to $2.50 on any admission fee of more than $10 that is charged for admission to any sporting, cultural, amusement, athletic, recreational or other entertainment event that is held within the boundaries of the municipality, which such procedures for collection and distribution to be established by duly enacted ordinance of the municipality.
(b) “Sporting, cultural, athletic, recreational or other entertainment event” shall mean any such event for which any member of the general public is charged an admission fee, including theaters, amphitheaters, dance halls, auditoriums, observation towers, stadiums, athletic pavilions or fields, athletic parks, circuses, side shows, carnivals and outdoor amusement parks, but not including events held by educational institutions which require approval of the State Department of Public Education or another governmental agency that is authorized to approve, license or issue a permit for the operation of a school, and events organized for the purpose of fund raising for political campaigns for public office.
74 Del. Laws, c. 121, § 1;Frequently Asked Questions About Delaware § 907
What does Delaware Code § 907 cover?
Section 907 ("Event tax.") 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 § 907?
A common citation format is "Delaware Code § 907" (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 § 907 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
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.