The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1915-11-13
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 ses-
sion convened on this Bird day of NO
vember 1915.
Section /. That there is hereby levied an
annual license tax for the year 1916 uponAj
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
state of Louisiana.
Section 2. That on the first day OF
January, 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 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
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,
land 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
leral 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
thereof for the purpose aforesaid pro-
yided that this restriction shall not apply
to dealers in distilled, alcoholic ard 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 fol
same by the Tax Collector shall be the
same as is now provided by law for State
purposes, and particularly in Act III o.
the General Assembly of Louisiana. Of thu
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 b.
collected from delinquents, are declared t.
be the same and to be collected in tn
same manner as provided by said act o
the General Assembly las amended b!
! subsequent acts) for State purposes.
Section 5. That for every business o
dealer in distilled, alcoholic or NAL
liquors, whether selling by wholesale o
= retail, the parochial license is hereb,
! levied, graduated and determined as fol
lows, in this Parish:
When the gross annual receipts of sal
business are Fifty Thousand ($50, 100000
: | r. ~. ,1,a no Nv,
- Thousand Five Hundred (s15OO.0O) Dol
lars per year, or for any part thereof.
:, When the gross annual receipts of sal
: business are Thirty seven Thousand (s37,
: 900 OO) Dollars and less than $50,00O.0O, tn
d.. license shall be One Thousand Four Hun
- bred (s1.4OO.Oo) Dollars per year. or TO
, any part thereof.
:, :, When the gross annual receipts of sal
business are Twenty-Five Thousand ($25,
- 100000 Dollars or more, and less tina
Thirty-se Thousand ($370O0.0D Dol
liars, the license shall be Thirteen Hundre
($130O. 0O) Dollars per year or for any pal
. thereof
When the gross annual receipts of sal
" business are less than Twenty-Five Thou
:. sand ($25, 100000 Dollars, the license sha
be One Thousand ($1.000,0O Dollars pc
year or for any part thereof.
Section 6. That the annual license ia
for parochial purposes on the sale {
- pistols, or pistol cartridges and rifles, {
rifle cartridges. blank pistols and blan
cartridges hereby levied shall be the sam
!. las to graduation and amount as no
provided for State purposes by Act No.
, of the regular session of the General As
Isembly of the State Of Louisiana, of til
Iyear 1904, to which act special referene
> is hereby made for the purpose aforesai
- and for identification herewith and sa
S. license shall be collected by the Tia
IT, Collector in the same manner and at tt
same time as are collected the 9th,
IL license taxes.
t. Section Z. That any persons, firm, col
10 poration, or company having more tina
e one place of business in said Parish, sha
lie pay separate license for each place
III business in said Parish.
Or Section g. That incorporated municipal
ties exempt by the Constitution and Law
al of this State, particularly under Act N
l. 142 of the General Assembly of the sessie
st of 1904 of the State Of Louisiana, situate
er in this Parish are hereby declared to
he exempt from the provisions Of this o.
j. dinance
4 Section 9. That the paroehial licens,
Id which are herein levied are declared
ID =, tohV he