30 Del. C. § 2306: Special license requirements for certain Delaware entities registering a trade name.

(a) Persons that desire to register a trade name under § 3108(b) of Title 6 shall first acquire a special trade name license from the Division of Revenue. All licenses issued under this section require the payment of a $25 fee and shall be for a term of 1 year, expiring on December 31 of the year issued. Lost or stolen license certificates may be replaced for their unexpired terms upon payment of a $15 fee to the Division of Revenue. Entities licensed under this section may, but are not required to, renew their licenses for a term of 3 years upon payment of a license fee equal to 3 times the fee in effect for said license at the time of renewal.

(b) The additional license fee imposed by § 2301(d) of this title shall not apply to trade name registrants solely because of a filing and making of the entries described in § 3108 of Title 6 or the payment of fees under this section.

(c) The Division of Revenue may adopt regulations to implement, administer, and enforce this section.