The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1915-12-04
AN ORDINANCE.

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 2, 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 UNI
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 8. That the annual parochial
Hence hereby levied is declared to be the
same as, and to be graduated in accord
ance with the Constitution and the 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 determined in accordance there
with, to-wit:
Act No. III of the General Assembly of
the State of Louisiana of the session of
1898 and the subsequent acts of the Gen.
eral 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-
vded 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
in this ordinance.
Section 4. That the procedure in the COL
lection 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 III of
the General Assembly of Louisiana, of the
session of 1898 as amended by subsequent
acts of the General Assembly and at sub
sequent sessions; and the penalties i'm
posed upon and interests and costs to be
collected 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 (as amended by
subsequent acts) for State purposes.
Section 5, That for every business or
dealer in distilled, alcoholic or malt
liquors, whether selling by wholesale or
retail, the parochal license is hereby
levied, graduated and determined as fol-
lows, in this Parish:
When the gross annual receipts of said
business are Fifty Thousand ($5O,OOO.OO)
Dollars or more, the license shall be One
Thousand Five Hundred ($1,5O000) Dol
lars per year, or for any part thereof
When the gross annual receipts Of said
business are Thirty seven Thousand (s37,-
000.00)Dollars and less than $50, 00O. 90. the
license shall be One Thousand Four Hun
dred ($l,40O.0O) Dollars per year, or for
any part thereof.
When the gross amman receipts Of said
business are Twenty five Thousand ($25,
00O.00) Dollars or more, and less than
Thirtyseven Thousand ($37 100000 Dol
lars, the license shall be Thirteen Hundred
($l3OO.OO) Dollars per year or for any part
thereof.
When the gross annual receipts of said
business are less than Twenty five Thou |
sand ($25, 100000 Dollars, the license shall
be One Thousand ($1,0O0.OO Dollars per
year or for any part thereof
Section 6. That the annual license tax
for parochial purposes on the sale of
pistols, or pistol cartridges and rifles, or
rifle cartridges blank pistols and blank |
cartridges hereby levied shall be the same
as to graduation and amount as now
provided for State purposes by Act No. 65 |
of the regular session of the General AS |
sembly of the State of Louisiana, of the |
is hereby made for the purpose aforesaid |
and for identification herewith, and said |
license shall be collected by the Tax |
Collector in the same manner and at the |
same time as are collected the other |
license taxes.
Section z. That any persons, firm, cor
poration, or company having more than |
one place of business in said Parish, shall |
pay a separate license for each place of |
business in said Parish.
Section s. That incorporated municipal
ties exempt by the Constitution and Laws
of this State, particularly under Act No |
142 of the General Assembly of the session |
of 1904 of the State of Louisiana situated |
in this Parish, are hereby declared to be |
exempt from the provisions of this or
dinance.
Section g. That the parochial licenses
which are herein levied are declared to
be for the purposes which may be requir-