The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1901-12-21
CITY COUNCIL.

! force the payment of an annual lice ms
| tax upon oil persons, associations q
| persons or business firms and corpora
! tons pursuing any trade, profession
| vocation, calling or business, excep
| those expressly excepted from such Ii
cense tax by Article ee9 of the const,
tuition. and prescribing the mode ant
method in which certain persons, sub
ject to license, shall make report O.
I their business.
Section 1. Be il enacted, ETC.. that or
| the second day of January, A. ID. 1902, ano
each subsequent year, the tax
| collector shall begin to collect and shall col
| lect as fast possible from each of the per
sons or business firm. associations of per
town any trade, profession, vocation. cal
| ling or business, license hereinafter
graduated. All licenses shall be due and
| collectable during the I'd month of each
year, and all unpaid licenses shall become
! delinquent the first day of March of
each year, and all firms that com me nee
| business after that date shall become delin-
quent unless the license is paid within ten
(Io) days, except the retail liquor business
| which is regulated by special provision here
matter set out.
Section 2. BE it further enacted. ETC.,
that the annual license for all kinds of bust
ness hereinafter named except sfterward
provided, shall be graduated in classes.
MANUFACTURES.
That for carrying on each business of
manufacturing subject TO license under arti-
Gle 2zo OF the constitution. the license shall
be based on the gross annual receipt of said
business, follows:
Glass 1. When the said receipts are
$25, 900 or more and less than 100000 the
license shall be SIG. SO.
Class z. When the said receipts less
than ST., 1000 the license shall be SIS.
BANKING.
That for each business of carrying on
bank, banking company, association, cor
poration agency they shall be based
the declared or nominal capital and surplus,
as follows:
nominal capital and surplus is 5000
more and less than $500, 900 the license
shall be $50.
Class 2. When the said declared or
nominal capital and surplus is $4,000 or
more and less than $1oo. 900 the license
shall be $75.
Class 3. When the said declared or
nominal capital and surplus is $4,000 or
less, the license shall be $50,
The declared or nominal capital or sur
plus, as provided in this section, shall be as
certained and based upon the annual state
nent made in pursuance of existing laws.
MERCANTILE BUSINESS.
Section :. Be it further ordained, that
for every wholesale mercantile business,
whether as principal, agent or commission,
or otherwise, the license shall be based on
the gross annual amounts of sale as follows:
Class 1. When the gross sales are $3.50,
900 and not more than 100000 the license
Class 2. When the gross sales are $780,
900 or less. the license shall be $50.
Provided, that no person or persons shall
be deemed wholesale dealers unless he or
they sell by the original Or unbroken pack |
ages barrel only: and provided further,
that no person persons shall be deemed
wholesale dealers unless he or they sell 10
dealers for resale. If they sell in less guam
s:A:<
or barrels, they shall be considered retail
dealers, and pay license as such. That for
every business of selling at retail whether
as principal, agent commission, or other |
wise, the license shall be based on the gross |
annual amount of sales, as follows;
Glass l.. When the gross sales are $780,
900 or more and under $50, 900, the license
shall be $40.
Class z. When the gross sales are $780,
900 or more and less than $4,000, the H.
cense shall he $50.
Glass ;. When the gross sales are s25,-
900 or more and less than 100000, the IL
cense shall be $25
Glass 4. When the gross sales are $780,,
900 more and less than $4,000 the Ii |
cense shall be $40.
Class 5. When the gross sales are $751;
900 or more ami less than $4,000, the IL
cense shall be SIS.
Class 6. When the gross sales less
than $40, 900 the license shall be $40.
Glass 7. When the gross sales are $1,000
or less, the license shall be S..
Provided, that if any distilled vinous. malt |
or other kind of mixed liquors be sold in
with the business of retail mer- |
chant grocer, oyster house, confectionery, or |
in less quantities than FIVE gallons, the Ii |
cense for such additional business shall be as
hereinafter provided for, provided further, |
that no license shall issue to sell liquors in |
less quantities than five gallons, for less than
1000.
Provided, that retail drugstores, owned or
and managed by a regularly Ii
censed graduate of pharmacy, and selling
vinous, spirituous or alcoholic liquors in less
quantities than one quart, as drug or medi- |
cine only, and then only upon the prescrip-
ton of licensed physicians for medicinal
purposes, shall pay the license mentioned
in this section and shall not be required to
procure the license required for saloons, etc.,
under this act. retail liquor dealers.
Provided further, that if drugstores, soda
other aeriated water dealers
offer for sale in connection, with such waters
any vinous, spirituous alcoholic liquors,
such drug store, soda fountains dealers,
shall be required to take out license retail
liquor dealers, as saloons, ba1rooms, etc., as
provided in section of this act.
Section s. Be it further enacted, that
FOR carrying each business of telephon-
ng Including local and district ,elepraph)
express company, ginnery, manufacturing
cotton seed oil, oil cake cotton seed
neal, that license shall be based the
gross annual receipts of each person, asso-
:iation OF persons, business firm or corpora
ion engaged in said business, as follows:
Provided that this ginnery gins less than
100 bales.