The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-11-21
AN ORDINANCE.

corporations, pursuing any Iraoe,
profession, vocation, calling or bus
mess in the Parish OF West relic
lana, Louisiana, except those that
are expressly excepted from such
license tax by Article zz9 or theCon-
stitution of the State OF Louisiana:
Be it ordained by the Police jury or
the Parish of West Feliciana IN reg
ular session convened on this Atm DAY
of November, Nineteen hundred ana
fourteen (19l4)-
Section l. That there is hereby LEVIED
an annual license tax for the year
Nineteen hundred and fifteen (1915),
upon each person, association or per-
sons, or business firms and corpora
rlons pursuing any trade, profession,
vocation, calling or business, conduct
ed, pursued, carried on or operated
WITHIN the limits OF the Parish OF west
teilciana, La, which may be subject
10 such license tax under Article zz9
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 fast as
possible from each OF the persons or
business firms, associations OF persons,
and corporations pursuing within the
limits OF SAID Parish any trade, proIes-
SION, ealing, vocation or business, a
license TAX as herein provided. All
licenses shall be due and collectible
during the first two months OF the year
IIyI5 and all unpaid licenses shall be-
come delinquent on the nrSt 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. ). That the annual parochlaI IL
cense hereby levied is declared to be
the same as, and to be graduated 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 III amount
as the license laws of the State OF
Louisiana now in force provide Tor
state purposes, and are TO be deter
mined III accordance Herewith, to-Wit:
Act No. III OF the General Assembly OF
|
1888, and the subsequent acts or 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 parochlal
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-
su1ctiOn 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 II
, Act No. III Of the General Assembly
of Louisiana of the session OF 1893, az
; amended by subsequent acts of the
General Assembly and at subsequent
sessions; and the penalties imposed
, upon, and interest and costs to be col
Iected from delinquents are declared
; to be the same and to be collected IL
: the same manner as provided by salt
act of the General Assembly (as amend
: ed by subsequent acts) for State pun
poses.
Sec. 5. That for every business o
dealer in distilled, alcoholic or NAL
. liquors, whether selling by WHOLESALE
or retail, the parochial license is here
by levied, graduated and determines
as follows, in this Parish: When tn
gross annual receipts of said bushes
! are Fifty thousand dollars ($50,000) o
more, the license shall be One thousan
five hundred dollars ($1,500) per yeal
I or for any part thereof.
When the gross annual receipts Q
said business are Thirty-seven thoui
( and dollars ($37O00) and less tina
: Fifty thousand dollars ($50000) tn
: license shall be One thousand fou
( hundred dollars ($1,4OO) per year Q
: Tor any part thereof.
When the gross annual receipts {
: said business are twenty-five thousan
= dollars ($25,000) or more, and les
- than Thirty-seyen thousand dollar
, 1891, 5000 the license shall be Thrice
. hundred dollars ($1,300) per year {
i for any part thereof
When the gross annual receipts (
, said business are less than TWenty-tiy
B thousand dollars ($25,000) the licens
shall be One thousand dollars ($1,00(
= per year, or for any part thereof.
D Sec. 6. That the annual license ia
for parochial purposes, on the sale (
> pistols, or pistol cartridges, and rife
3 or rifle cartridges, blank pistols an
blank cartridges hereby levied, shall |
y the same as to graduation and amour
= as now provided for State purposes /
!. Act No. IS of the regular session Of tt
= General Assembly of the State of Lo
= isiana of the year 1904, to which a.
special reference is hereby made fl
= the purpose aforesaid and for identi
p cation herewith; and said license sha
!. be collected by the tax collector In Il
y same manner and at the same time
z are collected other license taxes.
d Sec. 7. That any person, firm, corp
= ration or company having more tn;
50 one place of business in said paris
-. shall pay separate license for eat
place of business in said parish.
? Sec. s. That incorporated municip;