Any tax assessed within this tax shall not exceed 1.25 percent of the income of residents of such city per annum and 1.25 percent of the income of nonresidents earned within the city per annum.22 Del. C. 1953, § 902; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14; 59 Del. Laws, c. 121, § 2;
Delaware Legal Code
§ 902
Delaware Title 22 — Delaware law
Source: https://delcode.delaware.gov/title22/c009/index.html· Version 2026