(a) (1) The government of Kent County annually at a meeting held during the month of April may fix and determine the amount of the capitation tax which the Board of Assessment may assess for the following year.
(2) The government of Sussex County annually at a meeting held during the month of February shall fix and determine the amount of capitation tax which the Board of Assessment shall assess for the following year.
(b) (1) In Kent County such capitation tax if so fixed and determined shall in no case exceed the sum of $5.00 and shall be uniform throughout the County if levied and assessed.
(2) In Sussex County such capitation tax if so fixed and determined shall in no case exceed the sum of $10 and shall be uniform throughout the County if levied and assessed.
(c) Such capitation tax shall be levied upon each citizen of 21 years or older, residing in the county.
(d) In New Castle County no capitation tax shall be levied or collected.