The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1914-11-14
AN ORDINANCE.

COrpOrdLlOuS, pun e.nJ s'0o'
profession, vocation, calling or Dus-
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 Fellclana In reg
ular session convened on this 4tn DAY
of November, Nineteen hundred and
fourteen (1914)- /
Section l. That there is hereby levied
an annual license tax for the year
Nineteen hundred and fifteen (19l5),
upon each person, association Oh 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 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-
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, profess
sion, calling, vocation or business,
license tax as herein provided. All
| licenses shall be due and collectlble
during the first two months OF the year
ISIS and all unpaid licenses shall be-
come delinquent on the first day OF
March of said year, and all firms VINO
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 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 in amount
as the license laws OF the State OF
Louisiana now in force provide for
State purposes, and are to be deter
mined in accordance herewith, tO-Wlt:
lAct 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 parochlal
purposes, both as to graduation and
amount as is now imposed by the Gen
eral Assembly for State purposes, tc
which laws special reference is hereby
s made as being part hereof for the pur
8 pose aforesaid; provided that this re
; striction shall not apply to dealers il
s distilled alcoholic and malt liquors
the license for the carrying on Of
s which business shall be as hereinafter
s provided in this ordinance.
Sec. A. That the procedure in thu
collection of parochial licenses herell
s levied, and that to ascertain the amour
E due for same by the tax collector, shall
S be the same as is now provided by Law
S for State purposes, and particularly il
s Act No. III of the General Assembl,
6 of Louisiana of the session OF 1898, a
{ amended by subsequent acts of tn
s General Assembly and at subsequen
8 sessions; and the penalties imposes
s upon, and interest and costs to be CO.
S lected from delinquents, are declares
s to be the same and to be collected il
g the same manner as provided by sal
s act of the General Assemblies ament
= led by subsequent acts) for State pull
:. poses.
y Sec 5. That for every business o
2 dealer in distilled, alcoholic or NAL
Z liquors, whether selling by wholesal
: or retail, the parochial license is here
: by levied, graduated and determine
I as follows, in this Parish: When tn
+ gross annual receipts of said bushes
{ are Fifty thousand dollars ($50,0O0) G
Z more, the license shall be One thousan
! five hundred dollars ($1,500) per yea
z or for any part thereof.
/ When the gross annual receipts {
+ said business are Thirty-seven thou
{ and dollars ($37,OO0) and less tina
( Fifty thousand dollars ($50,00O) tn
= license shall be One thousand for
7 hundred dollars ($1,4OO) per year {
: for any part thereof.
= When the gross annual receipts I
Z said business are Twenty-Five thousan
- dollars ($25,000) or more, and LEI
. than Thirty-seven thousand dollar
($37,000) the license shall be Thrice
3 hundred dollars ($1,300) per year {
;. for any part thereof.
3 When the gross annual receipts ,
2 said business are less than TWenty-f1
:. thousand dollars ($25,00O) the licens
y shall be One thousand dollars Isl ,00(
g per year, or for any part thereof.
Z | Sec. 6. That the annual license te
y for parochial purposes, on the sale
g pistols, or pistol cartridges, and riff,
). |or rife cartridges, blank pistols al
y blank cartridges hereby levied, shall
e the same as to graduation and amour
8. as now provided for State purposes
y Act No. IS of the regular session of tt
e General Assembly of the State of Lo
!. isiala Of the year 1904, to which a
y special reference is hereby made f
e the purpose aforesaid and for identi
J. cation herewith; and said license shs
y be collected by the tax collector in Il
e same manner and at the same time
,. are collected other license taxes.
VI Sec. Z. That any person, firm, corp
e ration or company having more tn;
V one place of business in said paris
. shall pay separate license for ca,
~, place of business in said parish
Sec. 8. That incorporated municip;
tiles exempt by the Constitution al
laws of this State, particularly und