The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-12-12
AN ORDINANCE.


of persons, or business firms and
corporations, pursuing any trace
profession, vocation, calling or bus-
mess in the Parish Of West Fel1c-
lana, Louisiana, except those that
are expressly excepted from such
license tax by Article 229 OF theCon-
stitution of the State OF Louisiana:
Be it ordained by the Police Jury OF
the Parish of West Fellclana IN reg |
ular session convened on this 4th day
of November, Nineteen hundred and
fourteen Q914- /
Section l. That there is hereby levied
an annual license tax Tor the year
Nineteen hundred and fifteen l19l5),
upon each person, association OF per-
sons, or business firms and corpora
TONS pursuing any trade, profession,
vocation, calling or business, conduct
ed, pursued, carried on or operated
within the limits OF the Parish OF west
Feliciana, La, which may De SUBJECT
to such license tax unaaI Article 229
of the Constitution Of the State OF
Louisiana.
Sec. 2. That on the End day OF Janu-
airy, 1915, the tax collector shall begin
to collect and shall collect as last as
possible from each OF the persons or
business firms, associations OF persons,
and corporations pursuing WITHIN the
limits or said Parish any trade, probes
sion, calling, vocation or business,
license tax as herein provided. All
licenses shall be due and cOllectlDle
during the first two months OF the year
|lyl5 and all unpaid licenses shall be-
come delinquent on the hrst 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.
Sec. 3. That the annual parochial Ii
cense hereby levied is declared to be
the same as, and to be graduated III
accordance with, the Constitution and
laws OF the State OF Louisiana now III
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 Tor
State purposes, and are to be deter
lmlned in accordance herewith, to-Wit:
Act No. III OF the General Assembly OF
the State OF Louisiana OF the session OF
1898, and the subsequent acts Of the
General Assembly of Louisiana amenda-
tory 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 Gen
eral Assembly for State purposes, to
!: which laws special reference is hereby
made as being part hereof for the pur-
pose aforesaid, provided that this re-
: striction shall not apply to dealers in
distilled alcoholic and malt liquors,
che license for the carrying on OF
: which business shall be as hereinafter
provided in this ordinance.
Sec. 4. That the procedure in the
; collection OF parochial 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 Louisiana of the session OF 1898, as
amended by subsequent acts of the
General Assembly and at subsequent
: sessions; and the penalties imposed
upon, and interest and costs to be col
! lected from delinQuents, are declared
( to be the same and to be collected in
the same manner as provided by said
) act of the General Assemblies amend.
$ ed by subsequent acts) for State pur.
poses.
Sec. 5. That for every business OF
! dealer in distilled, alcoholic or malt
liquors, whether selling by wholesale
or retail, the parochial license is here
! by levied, graduated and determined
as follows, in this Parish: When the
gross annual receipts of said business
are Fifty thousand dollars ($50,OO0) OF
more, the license shall be One thousand
five hundred dollars ($1,500) per year
) or for any part thereof.
When the gross annual receipts Of
said business are Thirty.seVen thous
/ and dollars ($37,O00) and less thar
Fifty thousand dollars ($50,000) the
I license shall be One thousand foul
! hundred dollars ($1,400) per year o.
for any part thereof.
When the gross annual receipts o.
! said business are Twenty-Five thousant
: dollars ($25,00O) or more, and lesi
than Thirty-seVen thousand dollars
($S7,0OO) the license shall be Thirteen
a hundred dollars ($1,3O0) per year o.
, for any part thereof.
= When the gross annual receipts O
3 said business are less than Twenty-ti five
thousand dollars ($25,000) the licens,
= shall be One thousand dollars ($1,000
> per year, or for any part thereof.
Sec. 6. That the annual license ia,
= for parochial purposes, on the sale o
> pistols, or pistol cartridges, and rifle
or rife cartridges, blank pistols ant
: blank cartridges hereby levied, shall b.
3 the same as to graduation and amour
as now provided for State purposes b,
= Act No. IS of the regular session of tn
, General Assembly of the State of Lou
isiana of the year 1904, to which &C
= special reference is hereby made 70
D the purpose aforesaid and for identif
cation herewith; and said license shal
= be collected by the tax collector in tn
3 same manner and at the same time a
!, are collected other license taxes.
; Sec. 7. That any person, firm, corpe
. ration or company having more thai
one place Of business in said parish
= shall pay a separate license for ,eacl
% | plnnn nf h,1c;nooa IN,