Del. Code Ann. tit. 29, § 4819
(d) (1) Except as otherwise provided in paragraph (d)(2) of this section, for the privilege of hosting the operation of table games, the State shall collect from the video lottery agents for the benefit of the General Fund, for each fiscal year after June 30, 2023, license fees totaling $3,000,000, to be paid June 1, and to be allocated among the video lottery agents offering table games as follows:
Each video lottery agent’s license fee shall be the portion of $3,000,000 that is equal to the percentage of gross table game revenue generated at that video lottery facility in the calendar year immediately preceding the license fee due date out of the total gross table game revenue generated at all video lottery facilities in the calendar year immediately preceding the license fee due date.
(2) Except as otherwise provided in this paragraph (d)(2), each video lottery agent shall be permitted for purposes of this subsection to reduce the license fee it would otherwise owe for that year pursuant to paragraph (d)(1) of this section by the amount of qualified investments made in the calendar year ending the immediately preceding December 31 by the video lottery agent in the competitiveness of its facilities and business in excess of the amounts required to receive the video lottery agent’s qualified capital expenditure adjustment provided for in § 4815(b)(3)a. of this title, if such qualified investments are increased by the amount of such video lottery agent’s proportional share of the $3,000,000 license fee. If amounts incurred or paid in any year exceed the 3% required for the adjustment under § 4815(b)(3)a.1 of this title and are utilized for a reduction in license fees required by this section, the amount used to reduce the license fee under this paragraph (d)(2) may not also be carried forward under § 4815(b)(3)a.3. of this title. The video lottery agents shall provide the Director annually an accounting of the qualified investments made pursuant to this paragraph.
a., b. [Repealed.]
69 Del. Laws, c. 446, § 18; 74 Del. Laws, c. 53, § 4; 75 Del. Laws, c. 229, § 5; 76 Del. Laws, c. 156, §§ 2, 3; 76 Del. Laws, c. 283, § 5; 77 Del. Laws, c. 28, §§ 16-18; 77 Del. Laws, c. 219, §§ 13, 14; 78 Del. Laws, c. 285, § 10; 81 Del. Laws, c. 287, § 8; 84 Del. Laws, c. 32, § 2; 84 Del. Laws, c. 263, § 2