Del. Code tit. 16, § 6403

The Fire Marshal shall administer and enforce this chapter. The Fire Marshal shall establish reasonable and necessary fees in an amount not to exceed $20 per year for each amusement ride covered by this chapter; provided, however, no owner shall have to pay a fee in excess of $100. Funds raised through said fees shall be deposited in the State Treasury and shall be credited to the account of the Fire Marshal for administration of this chapter.