The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1915-12-18
AN ORDINANCE

AN ORDINANCE
To levy, collect and enforce payment
of an annual license tax upon all
persons, associations of persons
or business firms, or corporations
pursuing any trade, profession
vocation, calling or business in the
Town of st. Francisville, 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 Mayor and
Board of Aldermen of the Town of
st. Francisville, State of Louisiana, in
regular session convened, on this the
seventh day of December, 1916:
Section l. That there is hereby levied
an annual license tax for the year
Nineteen Hundred and Sixteen, upon
each person, association of persons,
or business firms, or corporations, pur-
suing any trade, profession, calling or
business or vocation, conducted, pur-
sued, carried on or operated within the
limits of the Town of ST. Francisville,
Louisiana, which, or who may be sub
ject to such license tax under Article
| 229 Of the Constitution of the State of
| Louisiana.
Sec, 2. That on the second 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
within the limits of said municipality,
any trade, profession, calling, vocation,
or business as aforesaid, a license tax
as herein provided
All licenses shall be due and col
lectible during the first two months of
the year 1916, and all unpaid licenses
shall become delinquent on the first
day Of March of said year; and all
firms and persons commencing business
after that day shall become delinquent
unless the license be paid withen ten
days
Sec. g. That the annual municipal
license herein levied is declared to be
the same, and to be graduated in ac-
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 provided, levied and graduated in
and by the license laws of the State of
Louisiana for state purposes in accord
ance with the laws now in force and
to be determined in accordance there
with, and as provided in Act No. III
OF the Acts of the General Assembly of
the State of Louisiana for the year
1898, and the subsequent Acts of the
General Assembly of the State of
Louisiana amendatory thereof.
1t is hereby 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 aforesaid; provided that this
declaration 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 ordinance.
Sec. 4. That the procedure in the
collection of municipal licenses herein
levied and to ascertain the amount
due for same by the Tax Collector, |
shall be the same as is now provided
by law for state licenses and purposes,
and particularly as provided in Act
No. I'll of the General Assembly of the |
State of Louisiana, session of 1898, |
and as amended by subsequent acts of |
the General Assembly, and the penal
ties imposed upon, and the interest
and costs to be collected from, delin-
quents, are declared to be the same |
and to be collected in the same manner
as provided in said acts for state
purposes.
Sec. S. That upon every business of
dealing in distilled, alcoholic, or malt
liquors, whether selling by wholesale
Dr. retail, and upon the business of
operating a barroom, cabaret, cafe,
coffee house, beer saloon, grog shop,
Deer house, beer garden, or other
places where spirituous, vinous, or
malt liquors are sold, directly or in
iirectly, the municipal license is here
)y levied, graduated and based on the
annual gross receipts of said business,
Is follows, to-wit:
First Glass: When said gross annual
'eceipts are Fifty Thousand Dollars
$5O,OOOO0) or more, the license shall
'e Two Thousand Dollars ($2,0OO.0O)
Second Class: When the gross an
lual receipts are Forty Thousand Dol
ars ($40,00000) or more, and less
han Fifty Thousand Dollars $3.50, OOO.-
'O), the license shall be Eighteen Hun.
lred Dollars ($18O0.OO).
Third Class: When said gross annual