The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1890-02-15
AN ORDINANCE


Ninety and each subsequent year, upon all per
sons or association of persons or business firms
and corporations pursuing any trade, profeS
sion, vocation, calling or business, except thoSt
who are exempt from such tax by articles 20t
and 207 of the constitution.
SECTION l. Be it ordained by the Police jury
of the parish of St Landry, that there is hereby
levied an annual parish license tax for said par
ish for the year 1890 and for each subsequent
year upon each person, association OF persons
or business firms and corporations pursuing any
trade. profession, vocation, calling or business
in said parish of st. Landry, except those who
are expressly exempt from such tax by articles
206, 207 OF the State constitution.
SEC 2. Be it further ordained, etc, That on
or before the I'd day of January 1890, and ol
each subsequent year. the parish tax collector
shall begin to collect aS fast as possible, from
each Of the persons or business firms, aSSocia
tions of persons and corporations pursuing Ill
the present year 1870 and each subsequent year
within said parish, any trade, profession. vocd-
ton, calling or business, Il parish license tax as
hereinafter graduated. All parish license.
shall be due AMI culpctiblc on or before the first
day of March of each year, and all unpaid Ii
censes shall become delinquent after HAT date,
and from and after that date shall bear interest
at the rate OF two per cent per month, and the
delinquent owing the license shall pay com
mission to the district attorney OF ten per cent.
on the aggregate amount of lIccnSc3 and penal
ties collected and pad over 20 the tax collector
besides costs of SfIt IL nj the payment thereof
Shal! be secured by privilege i'll favor OF the
parish, next iii rank to that Of the State, and
the tax collector shall collect said license, inter
est and costs i'll / he manner provided b} exist
ing law
SEC. 3. Be it further ordained, etc, that the
annual parish license tax for the kind of husi-
ness hereinafter named shall, except as after
wards provided, be graduated i'll thirteen class
es. For every business of selling at retail, Whe-
ther as principal, agent on commission, OF 9th
erWise, the license shall be based on the gross
annual amount of sales, a5 follows:
First Class-When gross sales are two hun
dred thousand dollars or more, and under two
hundred and fifty thousand dollars, the license
shall be one hundred and fifty dollars
Second Class-When gross sales are one hun
dred and fifty thousand dollars or more, and
under two hundred thousand, the license shall
be one hundred dollars.
Third CIass-When gross sales are one hun
dred thousand dollars or more, and under one
hundred and fifty thousand dollars, the license
shall be seyenty-fve dollars.
Fourth Class-When gross sales are seventy
five thousand dollars or more, and under one
hundred thousand dollars, the license shall he
fifty dollars
Fifth Class-When gross sales are fifty thou
sand dollars or more, and under seventy five
thousand dollars, the license shall he thirty
five dollars
Sixth Class-When gross sales are forty thou
sand dollars or more. and under fifty thousand
dollars, the license shall be thirty collars.
Seventh Ciass-When 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 Ciass-When gross sales are twenty
dollars or more, and under twenty
five thousand dollars, the license shall lie tif
teen dollars.
Tenth Class-When gross sales are fifteen
thousand dollars or more, and under twenty
five thousand dollars, the license shall lie ten
dollars
Eleventh Class-When gross sales are ten
4 fhnnSan1 n
thousand dollars, the license shall be eight dol
lars.
Provided that if any distilled; vinous, malt or
other kind of mixed liquors be sold III cOnneC
tion with the business of retail merchant, gro
cer restaurant, oyster house, confectionery or
druggist in less quantities than five gallons,
the license for such additional business shall be
as provided for III section II OF act l0l of the
General Assembly 1886. adopted July s. 1886.
provided license shall issue to sell liz nor in
less quantities than five gallons for less than
fifty dollars.
PEDDLERs AND HAWkERs.
SEC 4. Be it further ordained, etc, that each
and every peddler or hawker shall pay an an
nual license graded as follows:
When travelling on foot five dollars when
travelling on horse back, ten dollars when ira
yelling in One-hOrse vehicle, fifteen dollarsI;
when travelling i'll tWohorse vehicle, thirty dol
lars when travelling on boat, barge or other
water craft fifty dollars; provided no hawker
or peddler, whose stock does not exceed in val
ue ten dollars, will be required to pay any Ii
cense, and provided further that constables or
police officers throughout the parish are hereby
empowered and directed TO cause all peddiers
and haWkers to produce or exhibit their parish
license, and if the pedders or hawkers fail to
produce or exhibit the same, the constable or
parish officer shall retain their stock or mer-
chandise until said peddlsFS or haWkers pro-
cure their parish license.
SEC. 5. Be it further ordained, etc, that for
every business OF Keeping hotel or boarding
house when boarding and eating are combined
lIpanSp shall hap nF f,tp.
Dished lodging rooms for guests as follows, viz:
First Class-Whem said rooms are in number
twelve or more, and less than fifteen, the Ii
cense shall be thirty dollars.
Second Class-When said rooms are i'll mum
ber nine OF more and less than twelve, the Ii
cense shall be twenty dollars.
Third ClasS-When said r0oms are i'll number
six or more and less than nine, the license shall
be fifteen dollars.
Provided that no person who keeps a board
Ing house i'll connection with schools and col
eges, for the accommodation OF students and
employees thereof, shlll pay any license as
boarding house keeper.
Provided further that no license shall he re-
auired when the number of said rooms is less
than provided for in class three; that for every
business of lodging alone, the license shall be
estimated on the same basis as for hotels and
boarding houses, but graduated at One-half
above rates.
That every business of bar-room cabaret cOf-
fee house, cafe, beer saloon, liquor exchange
drink saloon, grog shop, beer house, beer gar
d en-, or other place WHefe anything to be drank
or eaten on the premises is sold directly or in
directly, the license shall be based on the annu-
al gross receipts of said business. viz:
First Class-When said receipts are five thou
sand dollars or more, and less than seven thou
sand five hundred dollars, the license shall be
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-When said receipts are less than
two thousand dollars, the license shall be fifty
dollars.
Provided, no license shall be charged for Sell
ing refreshments for charitable or religious
purposes; provided that no establishment sell
ing or giving away, or otherwise disposing of
any spirits, wines, 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 bagatelIe tables
and ten pin alleys, "a license OF two dollars and
fifty cents for each table or alley shall be paid
in addition to any other license due by the es-
tablishment in which these tables may be stu
ated.
AMUsEMESTs.
And for every business of museum, menage-
rie, circus or other travelling show, exhibition
or performance, the license shall he based on
the number OF attaches, whether proprietors
performers, employees, as follows, viz:
First Class-When the number of said persons
is over one hundred, for which shall be paid
one hundred dollars.
EtcOIu SiatSS- w uCH tHt Oh Sttlu per
sons is over seventy-fiye, for which shalt he
paid seventy five dollars.
Third Class-When the number of said per-
SONS is over fifty, for which shall be paid fifty
dollars.
Fourth tlass-When the number of said per
sons is over thirty, for which shall he paid
thirty dollars.
Fifth Class-When the number of said per
sons is over twenty, for which shall be paid
twenty dollars.
Sixth Class-When the number of said person.
is over ten, for which shall be paid ten dollars
Seventh CIass-When the number of said per
sons is over five, for which shall be paid tiyt
dollars.