The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1908-12-19
Police jury Liquor ordinance.

An Ordinance to eVy, collect and ENFORCE
payment of an annual license tax upon all
persons, associations of persons. or business
firms and corporations, pursuing any trade,
profession, vocation calling or business IN
the Parish of West Feliciana, Louisiana, ex-
cept those that are expressly excepted from
such license tax by Article 229 of the Consti.
tuition of the State of Louisiana.
Be it ordained by the Police Jury of the
Parish of West Feliciana, State of Louisiana,
in regular session convened on this (Wednes'
day. the 2nd day of December 1903:
Section I. That there is hereby levied an
annual license tax for the year QeO9) nineteen
hundred and nine, upon each person. associa-
ton of persons, or business firms. and corpora
tions pursuing any trade. profession, calling or
business, or vocation, conducted, pursued. car
ried on or operated within the limits of the
Parish of West Feliciana La, which may
be subject to such license tax under Article
800 of the Constitution of the State of LouiSi-
ana.
Section ?. That on the 2nd day of January
1909, the Tax-collector shall begin to collect.
and shall collect as fast as possible from each
of the persons or business firms, associations
of persons, and corporations pursuing within
the limits of said Parish, any trade, profession.
calling, vocation or business. license tax as
herein provided. All licenses shall be due and
collectible during the first two months of the
year 1909; and all unpaid licenses shall become
delinquent on the first day of March of said
year, and all firms who commence business
after that date shall become delinquent unless
the license is paid within ten days
Sections. That the annual parochial license
hereby levied is declared to be the same as
and to be graduated in accordance with the
Constitution and laws of the State Of LOuiSi.
ana now in force. and is hereby declared to be
the same as to graduation and in amount as
the license laws of the State of Louisiana now
in force provided for State purposes; and are
to be determined in accordance Herewith,
to-wit: Act Number III of the General AS
sembly of the State of Louisiana of the year
| 1898, and the subsequent acts of the General
Assembly of the State of Louisiana amenda-
tor thereof. 1t is hereby declared to be the
intention of this body to herein levy the same
license tax for parochial purposes. both as to
graduation and amount as is now imposed by
the General Assembly for State purposes, to
which laws special reference is hereby made
| as being part hereof for the purpose aforesaid;
| PROVIDED, that this restriction shall not ap-
ply to dealers in distilled. alcoholic and malt
liquors, the license for the carrying on of which
business shall be as hereinafter provided in
this ordinance.
Section 4. That the procedure in the col
lection of parochial licenses herein levied. and
that to ascertain the amount due for the
same, by the Tax.colector, shall be same as Is
now provided by law for State purposes. and
particularly in Act No. III of the General AS
sembly Of the State of Louisiana Of the Ses'
sion of 1893, as amended by the subsequent
acts of the General Assembly ut subsequent
sessions; and the penalties imposed upon. and
| the interest and costs to be collected from.
delinquentS are declared to be the same. and
collected in the same manner as provided by
said Act of the General Assembly Gas amend
ed by subsequent actS for State purposes.
| Section s. That upon business of operat-
ing barroom. cabaret cafe. coffee.house,
beer saloon liquor exchange, drinking saloon,
grog-shop beer house. beer garden or other
places where spirituous. Vinous or malt liquors
shall be based on the annual gross receipts OF
said business, as follows to-wit:
First Glass: When said gross annual receipts
are Fifty Thousand Dollars CSC. 100000 or more
the license shall be Two thousand dollars
($2OOOOO)
Second Class: When said gross annual re
ceipts are Forty Thousand Dollars ($4O0OO.0O)
or more, and less than Fifty Thousand
($50,0O00O) the license shall be eighteen hun
dred dollars ($1SOOOO).
Third Class When said gross annual re
ceipts are ($3OO000) Thirty Thousand Dollars
or more. and less than Forty Thousand
($4O,0OOOO) the license shall be Sixteen hundred
dollars ($l6OOOO).
Fourth Glass: When said gross annual re
ceipts are less than Thirty Thousand Dollars
$3.50, OOOO0 the license shall be One Thousand
dollars ($lOOOOO).
PROVIDED that for the business Of selling
malt and vinous liquors exclusively there i:
vided for the general sale of alcoholic bever
ages; as required by Sections and 2 of ACT
No. 176 of 1908.
PROVIDED FURTHER, that no license shall
be charged for selling refreshments for char
liable or religious purposes, provided further
that nothing in this ordinance shall be con
strued so as to exempt druggists who sell al
coholic. vinous or malt liquors or other intoxi
eating beverages on the prescription of 6
physician or otherwise, from the payment O.
the license herein imposed; provided furthe
hat this ordinance does not apply to the sale
by druggists of tinctures or compounds in the
preparation of which such liquors and intoxi
eating beverages are used and sold on the pre-
scrption of physician or otherwise. ant
which tinctures and compounds are not intoxi
eating beverages prepared in the evasion O
this ordinance.
Section 6. That the wholesale license here
in levied for the sale of spirituous. vinous o
malt liquors is hereby declared to be the same
as that provided herein for retailing liquors Il
section of this act and graduated accord
ingly.
Section Z. That the license for the sale O
Intoxicating liquors shall be just the same TO
any part of the year 1909 as for the entire year
Sections. That the annual license tax TO