The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1913-11-29
AN ORDINANCE

S@a'SN W ASfSt SOlkCCL dllu SlllUECt
payment Of annual license tax upor
all persons, associations of persons
or business firms, corporations. pur.
suing any trade, profession, vocation
calling or business in the town of St
Francisville, Louisiana, except those
that are expressly excepted from
such license tax by Article 229 of the
Constitution of the State of I.ouisi-
ana.
Be it ordained by the Mayor and Board
OF Aldermen of the town of ST. Francis
Ville, State of Louisiana, in regular ses-
sion convened on this, the 18th day of
November, 1913.
Sec. 1. That there is hereby levied an
annual license tax for the year Nineteen
hundred and fourteen (191D, upon each
person, association of persons or business
firms, or corporations, pursuing any
trade, profession, calling or busiress, or
vocation, conducted, pursued, or carried
on, or operated within the limits of the
town Of st. Francisville, La, which may
be subjected to such license tax under
Article 229 of the Constitution of the
State of Louisiana.
| Sec. 2. That on the second day of Jan
uary. 1914, the Tax Collector shall be-
gin to collect and shall collect as fast as
possible from each of the persons or bus
mess firms, associations of persons, and
| corporations pursuing within the limits
OF said municipality any trade, profess
sion, calling. vocation or business, Ii
cense as herein provided.
All licenses shall be due and collectible
| during the first two months of the year
| 1914, and all unpaid license 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 be paid
within ten days.
Sec. 3. That the annual municipal IL
cense hereby levied is declared to be the
same as, and to be granted 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, provided for State purposes; and
are to be determined in accordance
Herewith, to-wit:
Act No. I'll of the General Assembly
of the State of Louisiana of the year
1898, and the subsequent acts of the
General Assembly of the State of Louis
lana amendatory thereof
1t is hereby declared to be the inten-
ton of this body to herein levy the same
license tax for municipal purposes, both
as to graduation and amount as is now
imposed by the General Assembly for
State purposes to which laws special ref
erence is hereby made as part hereof
for the purpose aforesaid; provided that
this restriction shall not apply to deal
ers in distilled, alcoholic and malt IL
quors, the license for the carrying on of
which shall be as hereinafter provided in
this ordinance
Sec a. That the procedure in calico
ton of the municipal licenses herein
levied, and that to ascertain the amount
due for same, by the Tax Collector shall
be the same as is now provided by law
for State purposes, and particularly in
Act No. III, of the General Assembly of
the State of Louisiana. of the session of
~oSNf S'h fSihloSiuSu Wy oubSCQuSItI ACtS OI
the subsequent sessions, and the penal |
ties imposed upon, and interest and
costs to be collected, for delnquents, are |
declared to be the same, and to be col |
lected in the same manner as provided |
by said Act of the General Assembly Gas |
amended by subsequent acts) for State |
purposes.
sec. 5. That upon The business of OBJ |
Grating barroom, cabaret, cafe, coffee |
house, beer saloon, grog shop, beer house, |
beer garden, or other places where spir-
ituous, vinous, or malt liquors are sold, |
directly or indirectly, license shall be /
based on the annual gross receipts of |
said business, as follows, to.wit:
First Class-When said annual receipts
are fifty thousand dollars Csc, oOO.00) or
more. the license shall be two thousand
dollars ($2,0O0.00).
Second Class-When the gross annual
receipts are forty thousand dollars ($40,-
OOO.OO or more, and less than fifty thou
sand dollars (s50,OOOO0), the license shall
be eighteen hundred dollars ($1,SOO0O).
Third Class-When said gross annual
receipts are thirty thousand dollars $780,
OOO.0O) or more, and less than forty thou
sand dollars ($40.0OO.OO), the license shall
be sixteen hundred dollars ($1,600.0O).
Fourth Class-When said gross annual
receipts are less than thirty thousand
dollars ($30,oo0.00), the license shall be
one thousand dollars ($1,0o0.0O).
Provided further, that no license shall
be charged for selling refreshments for
charitable or religious purposes.
Provided further, that nothing in this
ordinance shall be construed SO as to ex-
smpt druggists who sell alcoholic, vinous
Or malt liquors, or other intoxicating
beverages on the prescription of a ply
'iclan or otherwise, from the payment of
he license herein imposed.
Provided further, that this ordinance
shall not apply to the sale by druggists
II tinctures or compounds in the prepa-
alton of which such liquors and intoxi-
'atlng beverages are used and sold on the
prescription of a physician or otherwise.
Ind which tinctures and compounds are
lot intoxicating beverages prepared in
ne evasion of this ordinance
Sec. 6. That the wholesale license
lerein levied for the sale of spirituous
inous, or malt liquors is hereby declared ,
0 be the same as that provided for re-
altinp 1fn1lrrc in