The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1913-12-20
AN ORDINANCE.

or business nrmS ana corporations
pursuing any trade, profession, voca-
tion calling or business in the Par
ish of West Feliciana Louisiana, eX-
cept those that are expressly except
ed from such license tax by Article
229 of the Constitution of the State
of Louisiana:
Be it ordained by the Police Jury of the
Parish of West Feliciana in regular ses-
sion convened on this 9Th day of Novem-
Der, Nineteen hundred and thirteen
Q913)-
Section l. That there is hereby levied
an annual license tax for the year (1914)
Nineteen hundred and fourteen upon
each person, association of persons, or
business firms and corporations pursu
ing any trade, profession, vocation, call
ing or business, conducted, pursued, car
ried on or operated within the limits of
the Parish of Vest 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 Janu-
ary 1914, the tax collector shall begin to
collect and shall collect as fast as posi-
BILE from each of the persons or business
firms associations of persons, and corpo-
rations pursuing within the limits of said
Parish any trade, profession. calling, vo-
cation or business, license tax as here
in provided. All licenses shall be due
and collectible during the first two
months of the year 1914 and all unpaid
licenses shall become delinquent on the
| q. Ill
firms who commence business after that
date shall become delinquent unless the
license is paid within ten days.
Sec. g. That the annual parochial Ii
cense hereby levied is declared to be the
. same as, and to be graduated in accord
ance 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 provide for State purposes, and are
to be determined in accordance there
!; with, to-wit: Act No. Ill of the General
. Assembly of the State of Louisiana of
the session of 1898, and the subsequent
!; acts of the General Assembly of LOUISE
. ana amendatory thereof. 1t is hereby de-
clared 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 pur-
pose aforesaid; provided that this restric-
ton shall not apply to dealers in distill-
ed alcoholic and malt liquors, the license
for the carrying on of which business
shall be as hereinafter provided in this
ordinance.
Sec. 4. That the procedure in the col
lection of parochial licenses herein lev
ied 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 Lou
isiana of the session of 1898, as amended
by subsequent acts of the said General
Assembly and at subsequent sessions;
and the penalties imposed upon, and in
terest and costs to be collected from de-
lnquents, are declared to be the same
and to be collected in the same manner
as provided by said act of the General
Assembly (as amended by subsequent
acts) for State purposes.
Sec. 5. That for every business or
dealer in distilled. alcoholic or malt IL
quors, whether selling by wholesale or
retail, the parochial license is hereby
levied, graduated and determined as fol-
lows, in this Parish: When the gross an
nual receipts of said business are Fifty
thousand dollars (S50,000) or more, the
license shall be One thousand five hun
dred dollars ($1,500) per year, or for any
part thereof.
When the gross annual receipts of said
business are Thirtyseven thousand dol
lars ($37,000) and less than Fifty thous-
and dollars ($50O00) the license shall be
One thousand four hundred dollars ($1400)
per year or for any part thereof.
When the gross annual receipts of said
business are Twenty-Five thousand dol
lars ($25, 000) or more, and less than
Thirtyseven thousand dollars ($37,000)
the license shall be Thirteen hundred
dollars ($1,30O) per year or for any part
| thereof
| When the gross annual receipts of said
business are less than Twenty-Five thous-
and dollars ($25,OOO) the license shall be
One thousand dollars $4,000 per year.
or for any part thereof.
Sec. 6. That the annual license tax
for parochial purposes, on the sale of pis-
tolls, or pistol cartridges, and rifles or
rifle cartridges, blank pistols and blank
cartridges hereby levied. shall be the
| same as to graduation and amount as
now provided for State purposes by Act
No. IS of the regular session of the Gen.
eral Assembly of the State of Louisiana
of the year 1904, to which act special ref
erence is hereby made for the purpose
aforesaid and for Identification herewith;
and said license shall be collected by the
tax collector in the same manner and at
the same time as are collected other Ii
| cense taxes,
! Sec. Z. That any person, firm, corpora
ton or company having more than one
place of business in said parish, shall pay
separate license for each place of bus
mess in said parish
Sec. 8. That incorporated municipali-
ties exempt by the Constitution and laws
of this State, particularly under Act No.
l42 of the General Assembly of the SEES
| sion of 1904 of the State of Louisiana,