The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1912-12-14
AN ORDINANCE.

i
: Citations Of persons, or bushes
:. firms and corporations, pursuin
: any trade, profession, vocation
calling or business in the Paris
i. of West Feliciana, Louisiana e1
cept those that are expressly ez
cepted from such license tax b.
Article 229 of the Constitution {
the State of Louisiana:
/ BE it ordained by the Police Jur,
regular sessions convened on this 6tl
DAY OF November, Nineteen hundret
LOT the Parish of West Feliciana II
and twelve Q912)-
| Section l. That there Is hereby
levied an annual license tax for The
year 1913 Nineteen hundred and
thirteen, upon each person. associa
ions OF persons, or business firms
and corporations pursuing any trade
profession, vocation, calling or bust
ness, conducted, pursued. carried on
Or operated within the limits of the
Parish of West Feliciana, La, which
may be subject to such license tax
under Article 229 of the Constitution
OF the State of Louisiana.
Sec. 2. That on the End day OF
January, 1913, the tax collector shall
begin to collect and shall collect as
fast as possible from each Of the per
sons or business firms, associations
OF persons, and corporations pursu-
Ing within the limits of said Parish
any trade, profession, calling, voea-
tbon or business, a license tax as
herein provided. ALI licenses shall
be due and collectible during the
first two months of the year 1913 and
all unpaid licenses shall become &C.
llnquent on the first day of March of
said year, and all firms who COM
mence business after that date shall
become delinquent unless the license
is paid within ten days.
Sec. 3. 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 Louisiana
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 pro.
vide for State purposes, and are to
be determined in accordance there
with, to-wit: Act No. III of the Gen.
eral Assembly Of the State of Louis
lana of the session of 1898, and the
subsequent acts of the General AS.
sembly of Louisiana amendatory
thereof. 1t is hereby declared to be
the: intention of this body to herein
levy the same license tax for paro-
chial purposes, both as to graduation
and amount as is now imposed by
the General Assembly for State pur.
poses, to which laws special refer
ence is hereby made as being part |
hereof for the purpose aforesaid; pro-
vided that this restriction shall not
apply to dealers in distilled alcoholic
and malt liquors, the license for the
carrying on of which shall be as here.
matter provided in this ordinance.
Sec. a. That the procedure in the
collection Of parochial licenses here
in levied, and that to ascertain the
due for same by the tax col
lector, shall be the same as is now
provided by law for State purposes,
and particularly in Act No. III Of
the General Assembly of Louisiana
Of the session Of 1898, as amended
BY subsequent acts of the said Gener.
al Assembly and at subsequent SEES
'lons; and the penalties imposed up.
n, and interest and costs to be COL
ected from delinquents, are declared
% be the same and to be collected
n the same manner as provided b.
said act Of the General Assembly
as amended by subsequent acts) for
State purposes.
Sec. 5. That for every business
u dealer in distilled, alcoholic or
malt liquors, whether selling by whole
'aie or retail, the parochial license is
hereby levied, graduated and deter
mined as follows, in this Parish:
When the gross annual receipts of
aid business are Fifty thousand dol
ars 100000 or more, the license shall!
re One thousand five hundred dollars
$4,000 per year, or for any part
hereof
When the gross annual receipts of |:
aid business are Thirtyseven thous-
md dollars ($37O0O) and less than
fifty thousand dollars ($50,OOO) the ,
-1 - 4.