§ 2939

(a) A county, municipality, or other political subdivision of the State shall not impose local business licensing requirements, fees, or taxes upon real estate brokers, associate brokers, brokerage organizations, or real estate salespersons for any of the following activities in that jurisdiction: (1) Listing real estate for sale. (2) Representing buyers in the purchase of real estate. (3) Rental of real estate for property owners or tenants unless the property is in a city with a population over 50,000. (b) This section does not prohibit a jurisdiction from charging a real estate broker, associate broker, brokerage organization, or real estate salesperson with a physical office in that jurisdiction for a business license, fees, or taxes on the same basis as other businesses with offices in that jurisdiction. (c) This section does not prohibit a jurisdiction from charging a wage tax under that jurisdictions' ordinances on the same basis as other wages earned in that jurisdiction.82 Del. Laws, c. 159, § 1;