The Lafayette advertiser. [volume] (Vermilionville [i.e. Lafayette], La.) 1865-19??, 1891-01-24

eScepleu itOn sucD llcence tax by ARTICLES
206 and 2G7 OF the Constitution.
Section |. Be it ordained that the City
Council of Lafayette La, That there is here
by levied an annual laence tax tor the year
1891 and each subsequent year upon each
person, association OF persons. or business
firms and corporation, pursuing any trade
profession, vacation calling or business ex-
cept those expressly exempt from such Ii
cence tax by Article FOG anG 207 of tie Cons
titution.
Sec. 2. Be It further ordained, ETC., That
Immediately after the promulgation of this
Ordinance the tax collector shall collect
as fast as possible, from each persons
or business firms. association of persons and
corporations. pursuing within the limits OF
said town any trade, profession. vocation
calling or business. licence tax as hereinat-
ter graduated. All licences shall be due and
collpctible during the first two months of the
year. and all unpaid licences shall become
delinquent on the frs. dav of Murch Of said
year. aud all persons who commence business
after that date shall become delinquent unless
the licence is paid tn days from date of
opening.
Sec ). Be it further ordained. etc., That
licences shall be graduated in three classes
except as afterward provided.
Sec. 4. Be it further ordained. etc. That
for every mercantile business Of selling at
retail. whether AS principal. agent, or on com
mission. or otherwise. the licence shall be ba-
sed on the gross amount of ales for the year
1891, as follows:
First Class-Wben the sales are twenty
thousand dollars, or more, the lioence shall
be twenty dollars.
Second Glass When the gross sales are
fifteen thousand dollars, or more, and less
than $4,000, the liceuce shall be fifteen dol
lars.
Third Class-When the gross sales are less
than fifteen thousaud dollars. and more than
five thousand. the iiceRce shall be ten dollars
Fourth Glass u hen gross sales are five
thousand dollars, or less the licence shall be
five dolars.
Provided, that if any distilled, vinous.
malt, or other kind Of mixed liquors, be sold
in connection with the business Of retail mer-
chant. grocer, restaurant. oyster house, con-
dictionary or druggist. in less quantitiea than
five gallons. the licence for such additional
business shall be as hereinafter provided in
Scction of this ordinance; provided further
that no licence shall issue to sell liquors in
less quantities than five gallons for less than
one hundred dollars.
Sec. 5. Be ii further ordained. etc. That
for carrying on each business or telesraphing
or telerhohing, the licencc shall be based OH
the gross annual receipts. as follows:
First Class-When gross annual receipts
are over twenty thousand dollars, the licence
shall be thirty dollars.
Second Glass When the gross annual re-
cepts are less than twenty thousand dollars,
aud more than fifteen thousand dollars, the
hcence shall be twenty five dollars.
Third Class-When the gross annual re-
ceipts are fifteen thousand dollars. Or less, the
licence shall be fifteen do liars.
Sec. &. Be it further ordained etc., That
for every business of keeping theatre, or
hall where entertainments are given. the Ii
cence shall be ten dollars for each one thous-
and inhabitaDls of the town. to be paid by the
person owning or controlling for rent or hire
the building or buildings in which said enter
talnments are given; provided that all trav-
cling troupes or shows of any kind using said
hail shall pay. in addition, the licence impos-
ed by Section Of this ordinance. The proyi-
sons Of this section appiying to such halls
only when used by local clubs, societies, etc
and not to travelling truupes or companies.
/ Sec. I. Be il fnrtner ordained. etc, That
no musuem, menagerie, circus or other lrav-
cling show shall be permitted TO make exhi-
bition within the corporate limits unless they
have first paid licence Of one -bundred dol
lars said amount being imposed and to be
paid before each and every performance; pro-
rided, that an additional licence for each aud
every side show OF ten dollars for each per-
formance shall be issued aud paid before ex-
hibitlon Of same is allowed.
And provides further. that any perform
1 bnfor hall I'D
sidered u complete performance or exhibition
subject to the liceBce aforesaid aud any exhi-
| bition or performance after sunset shall be
| liable to licence as another and distinct per-
Torrance.
Sec. g. Be it further ordained, etc, That
for every business of keeping hotel where
lodging and ealing are combined the licence
shall be based on the number of rooms for
guests, as follows:
First Class-When said rooms are more
shall be twenty five dollars.
| Second Class-Wben said rooms are nine
in numter. or more, aud less than twelve, the
licence shah be SIT SO.
Third Class-When said rooms are six, or
more. and less than nine, the hcence shall be
| ten dollars.
Provided, that for lodging alone the licence
shall be one half the above rates.
1 Provided further that boarding houses pay
I 50 per cent OF above rates.
I Sec. 8. Be it further ordained, etc. That
for every business Of bar room, cabaret. coffee
! house, beer saloon, liquor exchange, drinking
saloon, grog shop, beer gardeu. or other place
where anything TO be drunk or eateu ou the
premises is sold directly, the licence shall be
based OH the gross receipts Of said business
as follows:
First Ciass-When said gross receipts are
seven thousand five hundred dollars, or more
4 the lcencey shall be one hundred dollars.
Second Class--When said gross receipts are
! five thousand dollars or more, and less thar
seven thousand, five bludred dollars, the Ii
cence shall be two hundred dollars.
Third Glass When said gross receipts are
| less than five thousand dollars, the licence
1 shall be one hundred dollars.
I Provided 10 icenee shall be charged FOL
selling refreshments for charitable or rell
gioas purposes; and that when any business
provided for in this section shall be combined
1 with any business ID section 4, the same clas
sitication shall be maize as prescribed 10 thi