This Substitute to House Bill No. 98 differs from House Bill 98 as follows:
-This substitute provides clarification on the taxation of infused beverages, which is set at $0.50 per container.
-This substitute removes language pertaining to consumable hemp products.
-This substitute specifies that the Act takes effect 90 days after enactment.
This Act requires a greater than majority vote for passage because § 11 of Article VIII of the Delaware Constitution requires the affirmative vote of three-fifths of the members elected to each house of the General Assembly to impose or levy a tax or license fee.

Statutes affected:
Original Text: 4.101, 4.403, 4.501, 4.516, 4.525, 4.546, 4.708, 4.709, 4.903, 4.1302, 4.1305, 4.1306, 4.1309, 4.1310, 4.1312, 4.1322, 4.1331, 4.1335, 4.1355, 4.1361, 4.1382, 4.1387, 16.3310, 16.4764
HS 1 Original Text: 4.101, 4.403, 4.501, 4.516, 4.546, 4.708, 4.709, 4.903, 4.1302, 4.1305, 4.1306, 4.1309, 4.1310, 4.1312, 4.1322, 4.1331, 4.1335, 4.1355, 4.1361, 4.1382, 4.1387, 16.3310, 16.4764