The Lafayette gazette. [volume] (Lafayette, La.) 1893-1921, 1902-12-13
CITY COUNCIL.

force the payment of an annual license
tax upon all persons, associations of
persons or business firms and corpora
tons pursuing any trade, profession,
vocation, calling business. except
those expressly excepted from such Ii
cense tax by Article sso 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, etc, that on
the second day of January. A. ID. 1908, and
each subsequent year, the tax collector
shall begin to collect and shall collect as
fast possible from each of the persons or
business firm, associations Of persons, and
corporations, pursuing within this town any
trade, profession, vocation, calling or bust
ness, license hereinafter graduated. All
licenses shall be due and collected during
the I'd month of each year, and all unpaid
licenses shall become delinquent on the first
day of March of each year, and all firms
that commence business after that date shall
become delinquent unless the license is paid
within ten (Io) days, except the retail liquor
business which is regulated by special pro
vision hereinafter set out.
Section 2. Be it further enacted, etc,
that the annual license for all kinds of bust
ness hereinafter named except as afterward
provided, shall be graduated in classes.
MANUFACTURES.
That for carrying each business of
manufacturing subject to license under arti-
Gle z2o of the constitution, the license shall
be based on the gross annual receipt of said
business as follows:
Class 1. When the said receipts are
5000 or more aud less than $4,000 the
license shall be $40 so.
Class 2. When the said receipts are less
than S25 900 the license shall be SIS.
BANKING.
That for each business of carrying on
bank, banking company, association, cor
poraton or agency they shall be based on
the declared Or nominal capital and surplus,
as follows:
Class l.. When the said declared or
nominal capital and surplus is 500. 900 or
more and less than $4,000 the license shall
be $50.
Glass 2. When the said declared or
nominal capital and surplus is $4,000 or
more and less than 500. oco the license
shall be SIS.
Class :. When the said declared or nomi
nal capital and surplus is $4,000 or less,
the license shall be $50.
The declared or nominal capital sur
plus, as provided in this section, shall be as
certaned and based upon the annual state
ment made i'll pursuance of existing laws.
MERCANTILE BUSINESS
Section 3. Be it further ordained, that
for every wholesale mercantile business,
whether as principal, agent commission,
I,x, repreSentinp fOrei1n merchants
or otherwise, the license shall be based on
the gross annual amounts of sale follows:
Class 1. When the gross sales are $780,
600 and not more than $500, 900 the license
shall be 500.
Glass ?. When the gross sales are s25o,-
600 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 or barrel only: and provided further,
that 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 be considered retail
dealers, and pay license as such. That for
every business of selling at retail whether
as principal, agent or commission, other
wise, the license shall be based on the gross
annual amount of sales, follows:
Class 1. When the gross sales are $780,
600 or more and under $50, 900, the license
shall be $40
Glass 2. When the gross sales are $780,
600 or more and less than $4,000, the Ii
cense shall be $50.
Glass ;. When the gross sales are S25-
600 or more and less than $4,000, the Ii
cense shall be SIS.
Glass q. When the gross sales $780,
900 more and less than $4,000 the Ii
cense shall be $40.
Glass s. When the gross sales 49,
900 or more and less than $40, oOo the H.
cense shall be SIS.
Class 6. When the gross sales are less
than $40, 900 the license shall be $40.
Glass !. 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
connection 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
&rooO.