The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-11-28
AN ORDINANCE

porations pursuing any trade, pro-
fession, vocation, calling or bust
ness in the town of ST. Francis
vile, Louisiana, except those that
are expressly excepted from such
license tax by Article 229 Of the
Constitution of the State of LOU
isiana.
Be it ordained by the Mayor and
Board of Aldermen of the Town of st.
Francisyille, State of Louisiana, in
regular session convened on this the
10th day of November, 1914.
Section l. That there is hereby levied
an annual license tax for the year
Nineteen Hundred and Fifteen (1915)
upon each person, association of per-
sons, or business firms, or corporations
pursuing any trade, profession, calling
or business or vocation, conducted,
pursued, or carried on or operated
within the limits of the Town of st.
Francisville, Louisiana, which may be
subject to such license tax under Arti-
Gle 229 of the Constitution of the
State of Louisiana
Sec. 2. That on the second day of
January, 1915, 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 pursuing
within the limits of said Municipality,
license as herein provided.
All licenses shall be due and collecti-
BILE during the first two months of the
year 1915, 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 be paid within ten days.
Sec. 8. That the annual Municipal
license hereby levied is declared to be
the same as and to be granted in &C.
cordance 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 LouisianaA now in force, provided
| for State purposes; and are to be de-
termined in accordance Herewith,
| to-Wit:
Act No. III 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
Louisiana amendatory thereof.
1t is here declared to be the inten-
ton of this body to herein levy the
same license tax for Municipal pur-
+, poses, 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 part hereof for the purpose afore-
said; provided 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 hereinafter provided in this ordi-
nance.
Sec. A. That the procedure in collec-
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 par
ticularly in Act No. III of the General
Assembly of the State of Louisiana, of
the session of 1898, as amended by sub
sequent acts of the subsequent ses-
sions, and the penalties imposed upon,
and interest and costs to be collected,
for delinquents, are declared to be the
same, and to be collected in the same
manner as provided by said Act of the
General Assemblies amended by sub
sequent acts) for State purposes.
Sec. s. That upon the business of
operating a barroom, cabaret, cafe,
coffee house, beer saloon, grog shop,
beer house, beer garden, or other
places where spirituous, vinous, or
malt liquors are sold, directly or in
directly, license shall be based on the
annual gross receipts of said business,
as follows, to-wit:
First class. When said gross annual
receipts are Fifty Thousand Dollars
($5O,O00) or more, the license shall be
Two Thousand Dollars $4,000.
Second class. When the gross annual
receipts are Forty Thousand Dollars
($40,000) or more, and less than Fifty
Thousand Dollars (S5O,0O0), the license
ouoi uO Gl6utCCA IIuuulOu DOlidIS
l$Q,S00).
Third class. When said gross annual
receipts are Thirty Thousand Dollars
| ($30,000) or more, and less than Forty
Thousand Dollars ($4O,0OO), the license
shall be Sixteen Hundred Dollars
| ($1,6O0).
Fourth class. When said gross annual
receipts are less than thirty Thousand
Dollars ($90,O00), the license shall be
One Thousand Dollars ($1,OOO).
Provided further, that no license
shall be charged for selling refresh
ments for charitable or religious pur-
poses.
Provided further, that nothing in this
ordinance shall be construed so as to
exempt druggists who sell alcohol,
vinous, or malt liquors, or other in
toxicating beverages on the prescrip-
ton of a physician or otherwise, from
the payment of the license herein
imposed.
Provided further, that this ordinance
shall not apply to the sale by druggists
of tinctures or compounds in the prep
aration of which such liquors and in
toxicating beverages are used and sold
on the prescription of a physician or
otherwise, and which tinctures and
compounds are not Intoxicating bev-
erages prepared in the evasion of this