{"data":{"id":"us-de/22-del.-c.-902","jurisdiction":"us-de","citation":"22 Del. C. § 902","heading":"Limitations.","body":"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.","path":["Title 22. Municipalities","CHAPTER 9. Municipal User Tax"],"source_url":"https://delcode.delaware.gov/title22/c009/index.html#902","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:27Z","sha256":"72dbabfab2bfa69a1c94c4759ed84b0af33003e3bc75a8e7bf9edebb565ad72d","source_id":"us-de","stale":true,"prev":"us-de/22-del.-c.-901","next":"us-de/22-del.-c.-903"},"notice":"GroundRules: Original legal text. Not legal advice."}