The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1915-11-20
AN ORDINANCE,

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 ses-
sion convened on this 3rd day of No
vember, 1915.
Section /. 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 g. 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 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
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
thereof 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
in this ordinance.
Section 4. That the procedure in the col
Election 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 Of
the General Assembly of Louisiana, of thu
J session of 1898 as amended by subsequent
Iacts of the General Assembly and at sub
IseQuent sessions; and the penalties i'm
lposed upon, and interests and costs to b.
collected from delinQuents, are declared tt
be the same and to be collected in thu
, same manner as provided by said act o
the General Assembly (as amended b!
subsequent acts) for State purposes.
Section s. 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:
7 When the gross annual receipts of sal
business are Fifty Thousand $3.50, 00O.0O
Dollars or more, the license shall be On
Thousand Five Hundred (s1,500.00) Dol
lars per year, or for any part thereof
When the gross annual receipts of sal
business are Thirty seven Thousand ($S7,
1000. OO) Dollars and less than $50,00O.00, tn
license shall be One Thousand Four Hun
bred 81, 100000 Dollars per year, or TO
any part thereof.
When the gross annual receipts of sal
business are Twenty five Thousand ($25,
Q l00000 Dollars or more and less tina
: Thirty-seven Thousand ts37.000.0s) Dol
liars, the license shall be Thirteen Hundre
($1300.00) Dollars per year or for any PAL
thereof
4 When the gross annual receipts of sal
, business are less than Twenty-Five Thou
sand ($25, 100000 Dollars, the license sha
be One Thousand (s1,O00.00 Dollars pc
q year or for any part thereof.
d 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
6 cartridges hereby levied shall be the sam
J, las to graduation and amount as no
n provided for State purposes by Act No.
:, Iof the regular session OF the General AS
sembly of the State Of Louisiana, of tn
T. lyear 1904, to which act special referene
4 is hereby made for the purpose aforesai
4 and for Identification herewith, and sal
license shall be collected by the TIA
Collector In the same manner and at tn
r tsame time as are collected the oth'
e license taxes.
% Section Z. That any persons, firm, col
Iporation, or company having more tina
lone place of business in said Parish sha
Q pay separate license for each place
business in said Parish.
Section 8. That incorporated municipal
tiles exempt by the Constitution and Law
e Iof this State, particularly under Act N
IS 142 of the General Assembly of the sessio
;, of 1904 Of the State of Louisiana, situate
in this Parish. are hereby declared to
! exempt from the provisions of this o.
u ldinance.
I'll Section 8. That the parochial licens,
o which are herein levied are declared
toh kn