The Donaldsonville chief., 1921-03-12
PARISH LICENSE ORDINANCE
Adopted by the Police Jury of Ascension at
Its Regular Meeting Held Jan. IL, 1921.


Its Regular Meeting Held Jan. IL, 1921.
AN ORDINANCE
Ito levy, collect and enforce payment of a
! annual license tax in and for the paris
| of Ascension upon all persons, assocla
tions of persons or business firms an
corporations pursuing any trade. pre-
I fession, vocation, calling or business
except those expressly exempted fror
| such license tax by articles 229 and 23
| of the constitution.
Section l. Be it ordained by the polio
jury of the parish of Ascension in regula
Injecting assembled, that there is hereb
levied an annual license tax for the year 1872
upon each person. associations of persons o
business firms and corporations pursuing an,
trade vocation. calling or business, !excep
those expressly exempt from such licens
tax by articles 229 and $50 of the constitu
tion.
Section 2. That Immediately after the frs
day of January. 1921 the tex collector shai
as possible from each person or business
| firm, associations OF persons and corpora
tion pursuing in this parish any trade, pro
fession, vocation calling or business fol
which state license tax iss paid. license
tax as hereinafter graded.
| All licenses shall be due and collected
during the first two months of the year 1921
and all unpaid licenses shall become de.
Hnquent on the first day of March, 1921
and all persons, associations of persons
ness after that date shall become delinquent
unless the license is paid within ten days
after commencing business.
Section 8. Be it further ordained, ETC.,
| that the annual licenses for all kinds OF
business hereinafter named except as after
wards provided, shall be graduated fol-
| lows:
MANUFACTURES.
Section. 4. That for carrying on each bus
| ness of manufacturing not expressly ex-
! empt by articles 229 and 230 of the con-
! stitution, the license shall be based on the
gross annual receipts of said business as
follows, to-wit:
| First-classSWhen the gross sales are
| 5000, 900 more and under 100000, the
license shall be 5000.
| Second -class-When the gross sale are
$780, 900 or more and under 100000, the
! license shall be $3.50.
| Third -class-When the gross sales are
| 100000 more and under s150,000, the
license shall be 500.
| Fourth -class-When the gross sales are
| sos, 900 or more and under 100000, the
license shall be 500.
| Fifth -class-When the gross sales are
| $4,000 and less than $95,000, the
| license shall be 500.
sixtheclass-When the gross sales are
| SIS, 600 or more and under 100000, the
license shall be SIS.
|. Seventh -class-When the gross sales are
| $4,000 more and under $4,000. the IL
| cense shall be $50.
| Eighth -class-When the gross sales are
| $4,000 more and under $50,000, the IL
cense shall be $40.
Ninth -class-When the gross sales are
| $500 or more and less than $4,000, the
| Ieerse shall be $50.
| Tenth -class-When the gross sales are
less than $4,000, the license shall be s25.
| Provided that the license fixed and grad
uated by this section shall not apply to the
business of grinding meal, ginning cotton or
making sugar by any farmer or planter.
To oh h,1ci of 11fo of,1 Soo1
| oil shall pay license fixed and graded
in this section.
BANKING.
| Section 5. That for each business of car
rying on a bank, banking company. associa-
ton, corporation or agency. the license
| shall be based the declared nominal
capital and surplus, and undivided profits and
shall be fixed and graded follows. to-wit
nal capital. surplus and undivided profits
amount to 100000 or more and less than
100000, the license shall be $500.
Second-elass-When the said declared or
profits amount to 100000 or more and less
than 100000, the license shall be $50.
Third -class-When the said declared or
nominal capital surplus and undivided
profits amounts to $4,000 or more and
less than 100000. the license shall be s75.
Fourth-class-When the said declared
nominal capital. surplus and undivided pro-
fits amounts to $4,000 or more and less
than S50.0o0, the license shall be $3.50.
Fifth-class-When the declared or nomin-
amounts to less than $4,000, the license
shall be $25.
The declared or nominal capital and SUR
plus and undivided profits in this section
shall be ascertained and based upon the an
Rua1 statement made in pursuance of ex-
isting laws.
WHOLESALERS.
Section 6. Be it further ordained, etc,
4hp{f fNr, ,1@7- j. -. u
disc, not otherwise provided for by this or
dlnance or by special laws, whether the busi-
ness be conducted at fixed establishment
or otherwise, and whether conducted as
principal, agent on commission, or other
wise, the license shall be fixed and graded
in classes, and for each separate establish
ment where more than one establishment is
kept or conducted by the same person, firm
association or corporation, there shall be a
separate license as herein fixed and graded
as follows. to-wit:
First-class-When the gross sales are
S5oo,000 or more and under 100000, the Ii
cense shall be $3.50.
Second-class-When the gross sales are
S25O.o00 or more and less than $500, 600,
the license shall be $1OO.
Third-class-When the gross sales are
Sl50.0G0 or more and less than S25O,OOO the
license shall be $50.
Fourth-class--When the gross sales are
100000 or more and under $150,00O, the
license shall be 1880
Fifth -class-When the gross sales are un-
der 100000, the license shall be S25.
Provided no person or persons shall be
deemed wholesale dealers unless he or
they sell by the original unbroken package
or barrel only. No person or persons shall
be deemed wholesale dealers unless he or
they sell to dealers for retail. If they sell
in less quantities than original and un-
broken packages or barrels they shall sbe
considered retail dealers and pay license as
such. 7
RETAILERS.
Section T. Be it further ordained etc,
that for every business of selling mer-
chandise at retail. not otherwise provided,
for by this ordinance or by special laws
whether the business be conducted as prin-
cIpal, agent, commission or otherwise.
the license is herein fixed and graded as
follows, to-wit: u
First-class-When the gross sales are
100000 or more and under 100000, the
license shall be $780,
Second -class-When the gross sales are
100000 more and under 100000. the
license shall be SIS.
Third-class-When the gross sales are
$4,000 or more and under 100000, the IL
cense shall be $35.
Fourth -class-When gross sales are $780,
ooo or more and under $4,000, the license
shall be $40.
AAYeTERI0IIe bAtue AMn Anurc