The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1899-01-14


tax upon all persons, associations OF
persons or business firms and corpora
tons pursuing any trade, profession,
vocation. calling or business, except
those expressly excepted from such H.
cense tax by Article 2zo of the consti-
tuition; and prescribing the mode and
method in which certain persons, sub.
ject to license, shall make report OF
their business.
Section 1. Be it enacted by the Police
Jury of the parish of Lafayette, State of
Louisiana, tn there is hereby levied an
annual license tax for the year A. d. 1899,
and for each subsequent year, upon each per-
son, associations of persons, or business
firms and corporations, pursuing any trade,
profession vocation, calling business,
subject to licenses under article 22o of the
constitution.
Section 2. Be it enacted, etc., that on
the second day of JAM. A. ID. 1899. and
each subsequent year, the sheriff and tax
collector shall begin to collect and shall col
lect as fast possible from each of the per-
sons business firms. associations of per-
sons, and corporations, pursuing within this
parish any trade, profession. vocation, call
ing business, a license tax hereinafter
graduated. All licenses shall he due and
collectible during the first two (2) months of
each year and all unpaid licenses shall be-
come delinquent on the first day of March
of each year and all firms that commence
business after that date shall become delin-
quent unless the license is paid within ten
(Io) days.
Section 3. Be it further enacted, ETC.,
Z hat he f<,r oil ,fb
ness hereinafter named excep, as afterward
provided, shall be graduated in classes.
MANUFACTURE.
That for carrying on each business o,
subject to license under
ticle 229 of the constitution, the license shall
be based on the gross annual receipts of
said business, as follows:
Class 1. When the said receipts are
SIS 900 or more and less than $50, 900 the
license shall be 5000.
Class z. When the said receipts are less
than SIS. 900 the license shall be SIS.
BANKING.
That for each business of carrying
bank, banking company, association, cor
poration or agency they shall be based on
the declared or nominal capital and surplus,
as follows:
Class 1. When the said declared or nom
nal ca pital and surplus is 500, 200 more
and less than 5000. 900 the license shall be
$50.
Class z. When the said declared nom
nal capital and surplus is $4,000 or more
and under 500, 900 the license shall be SIS.
Glass 3. When the said declared
.ominal capital or surplus is $4,000 or less,
the license shall be $50.
The declared or nominal capital and sur
plus, provided in this section. shall be as
and based upon the annual state
ment made in pursuance of existing laws.
MERCANTILE BUSINESS.
Section d. Be it further ordained, that
for every wholesale mercantile business,
whether as principal, agent commission,
by auction, representing foreign merchants or
otherwise, the license shall be based on the
gross annual amounts of sales as follows:
Class I. When III: gross sales are S2So,
300 and not more than $500, 900, the license
shall be 500.
Glass z. When the gross sales are S25o,-
700 less, the license shall be $50.
Provided. that no person persons shall
be deemed wholesale dealers unless he or
hey sell by the original or unbroken pack
ages barrel only; and provided further,
hat no person or persons shall be deemed
wholesale dealers unless he or they sell to
dealers for resale. IF they sell in less guam
titles than original and unbroken packages,
Or barrels, they shall he considered retail
dealers, and pay license such. That for
Every business of selling at retail whether as
agent commission, or otherwise,
he license shall lie based the gross an
lual amount of sales. as follows:
Class 1. When the gross sales are $780,,
;hall he $40
Class z. When the gross sales are 500,
100 or more and less than $4,000, the Ii
:ense shall be $50.
Class 3. When the gross sales s25,
100 or more and less than $50, 900, the Ii
:ense shall be se5.
Glass d. When the gross sales $780,
100 or more and less than SIS, 900, the Ii
:ense shall be $40.
Glass $. When the gross sales are SIS
700 or more and less than $4,000, the Ii
:ense shall be SIS.
Glass 6. When the gross sales less
han SIS 900, and more than $4,000, the
license shall be $40.
Class 7. When the gross sales are $1,000
,r less, the license shall he S..
Provided, that if any distilled vinous,
malt or other kind of mixed liquors be sold
n connection with the business of retail mer-
liant grocer, oyster house, confectionery,
,r in less quantities than five gallons, the
license for such ad,litirnal business shall he