The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1890-02-22
AN ORDINANCE

the Police Jury OF ~. Landry, Tuesday, JAM
ary 2I. 1890
AN ORDINANCE
70 levy, collect and enforce payment AZ al
annual parish license tax III the parish Gy st
Landry for the year Eighteen Hundred ant
Ninety and each subsequent year, upon all PEI
sons or association Of persons or business firm
and corporations pursuing any trade. profes
sion, vocation, calling or business, except thos
who are exempt from such tax by articles 30
and 201 OF the constitution
SECTION l. BE ii ordained hy the Police jury
Of the parish of st. Landry, that there is hereby
leyicd ali annual parish license tax for said par
iSh for the year 1890 aud for each subseQuen
year ipon each person. association Of persons
or business firms and corporations pursuing any
trade profession. vocation, calling or husines:
In said parish OF ST. Landry, except those who
are expressly exempt from such tax by article:
200, 2R7 Of the State constitution.
SEC. 9. Be il further ordained, etc, That III
or before the Cd day Of January 1890, and ni
each subsequent year. the parish tax collector
shall begin to collect as fast as possible, fIOn
each Of the persons or business firms, aSs0ca
tl0ns Of persons and corporations pursuing III
the present year 1890 and each subsequent yeal
within said parish, any trade, profession, voca
tion, calling nr business. IL parish license tax a@
hereinafter graduated. All parish licenses
shall be due ami collectihie on or before the first
day of March OF each year, aud all unpaid Il
ccnses shall become delinquent after that date
and from and after that date shall bear interest
ut the rate OF two per cent, per month. and tbs
delinquent owing The license shall pay com
mission to the district attorney OF ten Per cent
on the aggregate amount Of lircuScs anl penal
ties collected and pad over to the tax collector
besides costs Of Sit q nd the payment thereof
shall lie secarea by privilege in favor OF tlt
parish. next in rank to that OF the State, and
the tax collector shall collect said license inter
est and costs in the manner provided by exist
ing law
SEC. 3. bc it further ordained, etc, that Tie
annual parish license tax for the kind Of bust
ness hereinafter named shall. except aB after
wards provided, be graduated in thirteen class
ca. For every business of selling at retail, Whe-
ther as principal. ageut on commission, or 9TH
erwise. the license sha! lie based on the gross
annual amount Of sales, as follows:
First ClasS-When 5TGSs sales are TWO hun,
dred thousand dollars OF more, and under two
hundred and nifty thousand dollars, the license
shall be one hundred and fifty dollars.
dred and fifty thousand dollars or more, and
under two hundred thousand, the license shall
he one hundred dollars.
Third Class-When gross sales are one hun
tired thousand dollars or more, and under one
hundred and fifty thousand dollars, the license
shall be seventy dollars,
Fourth Class-When gross sales are seventy
i've thousand dollars or more, and under one
hundred thousand dollars, the license shall be
fifty dollars
Fifth Class-Wen gross sales are fifty thou
sand dollars or more, and under seventy, five
thousand dollars, the license shall be thirty
five dollars
|, Sixth Class-When &ross sales are forty thou
sand dollars or more, and under fifty Thousand
dollars, the license shall be thirty collars.
seventh ClasS-Nnen gross sales are thirty
thousand dollars or more and under forty thou
sand dollars, the license shall be twenty-five
dollars.
Eighth Class--When gross sales are twenty
five thousand dollars or more, and under thirty
thousand dollars. the license shall be twenty
dollars.
Ninth Ctass- When gross sales are twenty
Thousand dollars Or more, and uuder twenty
five thousand dollars, the license shall he 1lt-
teen dollars.
Tenth Class-When gross sales are fifteen
thousand dollars or more, and under twenty
five thousand dollars, the license shall be ten
dollars
Eleventh Class-When gross sales are ten
thousand dollars or more, and under fifteen
thousand dollars, the license shall be eight dol
lars.
Provided that il any distilled; vinous, malt or
other kind of mixed liquors be sold IN connec-
ticn with the business of retail merchant, gro
Ger, restaurant, oyster house, confectionery or
druggist in less quantities than five gallons,
the license for such additional business shall he
as provided for i'll section II of act 10l of the
General Assembly 1886. adopted July 8, 1885,
provided license shall Issue to sell lia uor in
less quantities than five gallons for less than
fifty dollars.
PEDDLERs AND HAWKERs.
SEC. A. Be it further ordained, etc, that each
and every peddler or hawller shall pay an an
nual license graded as follows:
When travelling on foot five dollars when
travelling Oh horse back, ten dollars; when ira
yelling in one-horse vehicle, fifteen dollars!
when travelling In twnhorse vehicle, thirty dol
lars; when travelling on boat barge or other
water craft, tifty dollars; provided no hawker
or peddler. whose stock does not exceedfn val
lie ten dollars, will be required to pay any L.
cense, and provided further that constables or
police officers throughout the parish are hereby
empowered and directed to cause all peddlers
and hawkers to produce on exhibit their parish
license, and If the peddlers or hawkera fail to
produce or exhibit the same, the constable or
parish officer shall retain their stock or mer-
chandisG until said pesldlsrs or havhsrs pro.
cure their parish license.
SEC. 5. Be 1t further ordained, etc, that for
every business of keeping hotel or boarding
house when boarding and eating are combined,
the license SHALL be based on the number OF fur
nished lodging rooms for guests as follows, viz:
First Class-When said rooms are in number
twelve or more, and less than fifteen, the Ii
eense shall be thirty dollars
Second CiaSs-W hen said rooms are in mum
bcr Eine or more and less than twelve the IL
cense shall be twenty dollars.
Third Class-Whon said rooms are in number
six or more and less than nine, tho license shall
be fifteen dollars.
Provided that no person who keeps a board
Ing house in connection with schools and col.
eges, for the accommodation OF students and
employees thereof, shall pay any license as
boarding house keeper.
Provided further that no license shalt be re-
quired when the number OF said rooms is less
tS
business Of lodging alone, the license shall be
estimated on the same basis as for hotels and
boarding houses, but graduated at one-balf
above rates.
That every business or bar-room, cabaref cof-
fee house, cafe, beer saloon, liquor exchange,
drink saloon, grog shop, beer house, beer gar.
d en-, or other place where anything to be drank
or eaten on the premises is sold directly OF III.
directly, the license shall be based on the anDti-
al gross receipts Of said business, viz:
First Ciass-When said receipts are live thou
sand dollars or more, and less than seven thou
sand five hundred dollars, the license shall he
seventy five dollars,
Second Class-When said receipts are two
thousand dollars Or more, and less than five
thousand dollars, the license shall be sixty dol
lars.
Third Class--W hen said receipts are less than
Two thousand dollars, the license shall be fifty
dollars.
Provided, no license shall be charg. for sell
ing Refreshments for charitable or religious
purposes provided that no establishment sell
ing or giving away, or Otherwise disposing Of
any spirits, winea, alcoholic or malt liquor in
less than five gallons, shall pay less than fifty
dollars.
That the business OF keeping billiard tables,
pigeon hole, jenny lind, pool or bagateie tables
aud ten pin alleys, alcense Of two dollars and
fifty cents for each table or alley shall be paid
in addition to any other license due by the es,
tablshment in which these tables may he situ,
ated.
AMUsEMENIg.
And for every business of museum, menase
rie, circus or other travelling show, exhibition
or performance the license shall he based on
the number of attaches, whether proprletors
performers, employees, as follows, viz:
First Class-When the number of said persons
is over one hundred, for which shall he paid
one hundred dollars.
second Class-When the number of said per
sons is over seventy five, for which ahall be
paid seventy-hye dollars.
Third ClassW hen the number of said per
sons is over fifty, for which shall be paid nifty
dollars.
Fourth, .!iass-When the number of said per
sons is over thirty, for which shall be paiG
thirty dollars.
Fiffh Class-Mhen the number Of sai1 per