The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1915-11-27
AN ORDINANCE.


payment of an annual license tax upon
all persons, associations of persons, or
business firms and corporations pur-
suing any trade, profession, vocation
calling or business in the Parish OF
West Feliciana, Louisiana, except
those that are expressly exempted
from such license tax by Article 229
of the Constitution of the State of
Louisiana.
Be it ordained by the Police Jury of the
Parish of West Feliciana in regular SEES
sion convened on this 3rd day of No |
vember, 1915.
Section l. That there is hereby levied an
annual license tax for the year 1916, upon
each person, association of persons, or
business firms and corporations pursuing
any trade, profession, vocation, calling or
business, conducted, pursued, carried on
or operated within the limits of the Parish
Of West Feliciana, Louisiana, which may
| be subject to such license tax under
Article 229 of the Constitution of the
state of Louisiana.
Section O. That on the first day of
| January, 1916, 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 in the limits
| of said Parish in any trade, profession
calling, vocation, or business, license
tax as herein provided. All licenses shall
be due and collectable during the first
two months of the year 1916 and all un-
paid 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 is paid within ten days.
Section 3. That the annual parochial
llience hereby levied is declared to be the
same as, and to be graduated in accord
lance with the Constitution and the Laws
of the State of Louisiana, now in force,
land is hereby declared to be the same as
Ito graduation and in amount as the license
laws of the State of Louisiana, now in
force, provide for State purposes, and are
to be determined in accordance there
with, to-wit:
Act No. III of the General Assembly of
the State of Louisiana of the session of
1888 and the subsequent acts of the Gen
Ieral Assembly of Louisiana amendatory
thereof. 1t is hereby declared to be the
Intention of this body to hereni levy the
same license tax for parochial purposes,
both as to graduation and amount as is
now in force by the General Assembly for
State purposes, to which laws special
{ reference is hereby made as being part
: hereof for the purpose aforesaid, pro-
vided that this restriction shall not apply
! to dealers in distilled, alcoholic and malt
liquors, the license for the carrying on OF
which business as hereinafter provided
D in this ordinance.
D Section A. That the procedure in the col
D lection of parochial licenses herein levied
0 and that to ascertain the amount due fol
D same by the Tax Collector shall be the
O same as is now provided by law for State
0 purposes and particularly in Act III OF
q the General Assembly of Louisiana, of the
0 session of 1898 as amended by subsequent
q Iacts of the General Assembly and at sub
sequent sessions; and the penalties i'm
q posed upon, and interests and costs to bt
q collected from delinquents, are declared t.
0 lbe the same and to be collected in thu
O same manner as provided by said act o
O the General Assembly (as amended BY
0 subsequent acts) for State purposes.
O Section 5. That for every business o.
O dealer in distilled, alcoholic or NAL
0 liquors. whether selling by wholesale o
q retail, the parochial license is hereb.
levied, graduated and determined as fol
9 lows, in this Parish:
Q When the gross annual receipts of sail
business are Fifty Thousand $3.50, 1000
n Dollars or more, the license shall be On
Thousand Five Hundred ($1,5OO.0O) Dol
4 lars per year, or for any part thereof
q When the gross annual receipts of sal
J business are Thirty-seven Thousand $751;
O 900 .00) Dollars and less than $50,00O.00, tn
: license shall be One Thousand Four Hun
& bred (s1,4OO.OO) Dollars per year. or TO
q any part thereof.
: When the gross annual receipts of sal
business are Twenty-Five Thousand ($25,
j. 100000 Dollars or more, and less tina
$, Thirty-seven Thousand ($37,000.0e) Dol
u lars, the license shall be Thirteen Hundre
s. ($130O.00) Dollars per year or for any PAL
It thereof.
y When the gross annual receipts of sal
M sand ($25, 100000 Dollars, the license sha
Is be One Thousand (s1,OOO.O0 Dollars pc
year or for any part thereof.
u Section 6. That the annual license ia
for parochial purposes on the sale {
pistols, or pistol cartridges and rifles, {
y rifle cartridges, blank pistols and blan
cartridges hereby levied shall be the sam
j. as to graduation and amount as no
provided for State purposes by Act No.
of the regular session of the General A:
sembly of the State of Louisiana, of tt
co year 1904, to which act special referenC
III is hereby made for the purpose aforesai
and for Identification herewith, and sa
u" license shall be collected by the Ia
Collector in the same manner and at tt
GO license taxes.
e. Section T. That any persons, firm, co
rs poration, or company having more ths
w one place of business in said Parish, shs
We pay a separate license for each place
IL business in said Parish.
III Section 8. That incorporated municipal
ek ties exempt by the Constitution and Law
e. of this State, particularly under Act N
142 of the General Assembly of the sessit
of 1904 of the State of Louisiana, situate
ho in this Parish, are hereby declared to
~ exempt from the provisions of this O
ldinance.
yrt- II