The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-12-05
AN ORDINANCE.


corporations, pursuing any trade,
profession, vocation, calling or bus
mess in the Parish OF West Fellc-
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 Fellciana IN reg
ular session convened on this 4th day
of November, Nineteen hundred and
fourteen (l9l4)-
Section l. That there is hereby levied
an annual license tax for the year
Nineteen hundred and fifteen (19l5),
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
tellciana, La, which may be subject
to such license tax un3aJ Article 229
OF the Constitution OF the State OF
Louisiana.
Sec. 2. That on the 2nd day OF Janu-
airy, 1915, the tax collector shall begin
to collect and snail collect as fast as
possible from each OF the persons or
business firms, associations OF persons,
ana corporations pursuing within the
limits OF SAID Parish any trade, profess
sion, calling, vocation or business, a
license tax DIS herein provided. All
licenses shall be due and collectlble
during the first two months OF the year
1919 and all unpaid licenses shall be-
come delinquent on the first day OF
March Of said year, and all firms who
commence business after that date
shall become delinquent unless the
Incense is paid within ten days.
Sec. 3. That the annual parochlal IL
cense hereby levied is declared to be
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 for
State purposes, and are to be deter
mined i'll accordance Herewith, to-Wit:
Act NO. III OF the General Assembly OF
che 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.
the 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 Assembly Gas 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 ($50,000) 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 ($37,000) and less thar
Fifty thousand dollars ($50,000) the
license shall be One thousand foul
hundred dollars ($1,4O0) per year OF
for any part thereof.
! When the gross annual receipts Of
said business are Twenty-Five Thousand
dollars ($25,O00) or more, and less
than Thirty-seven thousand dollars
(S37 ,OO0) the license shall be Thirteen
hundred dollars ($1,5O0) per year OF
for any part thereof.
When the gross annual receipts O.
said business are less than twenty-five
thousand dollars ($25,OOO) the license
shall be One thousand dollars ($1,O00,
per year, or for any part thereof.
Sec. 6. That the annual license tai
for parochial purposes, on the sale O
lpistols, or pistol cartridges, and rife!
or rifle cartridges, blank pistols ant
blank cartridges hereby levied, shall b.
the same as to graduation and amour
as now provided for State purposes b,
Act No. IS of the regular session Of thu
General Assembly of the State of Lou
isiana of the year 1904, to which &C
special reference is hereby made TO
the purpose aforesaid and for identif
cation herewith; and said license shall
be collected by the tax collector in tn,
same manner and at the same time al
are collected other license taxes.
Sec. Z. That any person, firm, corpo
ration or company having more thai
one place of business in said parish
shall pay a separate license for eacl
place of business in said parish.
| Sec. 8. That incorporated municipal