The Donaldsonville chief., 1921-03-26
PARISH LICENSE ORDINANCE
Adopted by the Police Jury of Ascension at
Its Regular Meeting Held Jan. IL, 1921.


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Adopted by the Police Jury of Ascension al
! Its Regular Meeting Held Jan. IL, 1921.
/ AN ORDINANCE
ITO levy. collect and enforce payment OF an
| annual license tax in and for the parlsr
| OF Ascension upon all persons, associa:
tions of persons business firms ane
corporations pursuing any trade, pro-
T. fession, vocation, calling or business
4 except those expressly exempted IRON
such license tax by articles 229 and 23t
4 of the constitution.
Section l. Be it ordained by the police
jury of the parish of Ascension IN regular
meeting assembled, that there is hereby
levied an annual license tax for the year 1921
upon each person, associations of persons OF
business firms and corporations pursuing any
| trade vocation. calling or business, excep'
those expressly exempt from such license
tax by articles 229 and 230 of the constltu.
use Section 2. That Immediately after the first
day of January. 1921, the TX collector shall
proceed to collect and shael collect as tas,
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 TO,
which state license tax is 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-
linquent the first day of March. 1921,
and all persons, associations of persons.
corporations and firms who commence busi-
ness after that date shall become delinquent
unless the license is paid within ten days
after commencing business.
| Section 3. Be it further ordained, etc,
] that the annual licenses for all kinds of
business hereinafter named, except as after
wards provided, shall be graduated as fol-
| lows:
| MANUFACTURES.
Section a. That for carrying on each bus
| ness of manufacturing not expressly ex-
empt by articles 229 and $50 of the con-
stitution, the license shall be based on the
gross annual receipts of said business as
! follows, to-wit:
First-class-When the gross sales are
| 100000 more and under S30O,0OO, the
| license shall be $500. -g
! Second -class-When the gross sale are
S15O,000 or more and under 100000, the
license shall be $3.50.
! Third -class-When the gross sales are
100000 or more and under $4,000, the
license shall be S100. !
! Fourth -class-When the gross sales are
sos 900 or more and under 100000. the
/ license shall be $50.
! Fifth -class--When the gross sales are
! 100000 or more and less than S95, 900, the
license shall be 500.
Sixth -class-When the gross sales are
ES75,000 or more and under 100000, the
license shall be s75.
Seventh -class-When the gross sales are
$50 900 or more and under $4,000, the Ii.
cense shall be $50.
iehth-class-When the gross sales ARE
$4,000 or more and under $50, 900, the Ii.
cense shall be $40.
Ninth-class-When the gross sales are
$4,000 or more and less than $4,000, tht
cense shall be $50.
Tenth -cIass-When the gross sales arr
less than $4,000. the license shall be s25.
Provided, that the license fixed and grad
uated by this section shall not apply to th'
business of grinding meal, ginning cotton OF
making sugar by any farmer or planter
oil shall pay a license as fixed and gradet
in this section.
BANKING.
Section IS. That for each business of car
Trying bank, banking company, associa
ltion, corporation or agency the licens'
tshall be based on the declared nomina
capital and surplus. and undivided profits an,
shall Be fixed end saa follews to.wt
nal capital. surplusar NC @neraaIndivided profit
amount to 100000 or more and less thar
100000, the license shall be 5000.
Second-class-Whe the said declared o
fprofits amount to 100000 or more and les
than 100000, the license shall be $50.
Third-class-When the said declared O.
nominal capital, surplus and undivide,
profits; amounts TO $4,000 or more an an.
Fourth-class--Whe the said declare,
nominal capital, surplus and undivided pro
fits amounts to $4,000 or more and les
than $4,000, the license shall be $3.50.
Fifth-class-When the declared or nomin
|al capital. surplus and undivided profits
amounts to less than $4,000. the icens,
lshall be s25.
81 The declared or nominal capital and sur
plus and undivided profits in this sectio1
lsha1l be ascertained and based upon the an
nua1 statement made in pursuance of ex
listing laws.
4 Section 6. Be it further ordained etc
that for every wholesale dealer in merchan
4 Idise, not otherwise provided for by this or
dinance or by special laws, whether the bust
@Iness be conducted at fixed establishment
lor otherwise and whether conducted a.
wise. the license shall be 1xed and graded
in classes, and for each separate establish
ment where more than one establishment j!
kept or conducted by the same person, firm
separate license, as herein fixed and graded
as follows, to-wit:
First-class-When the gross sales ar,
100000 or more anaskaE anasskaE 100000. the Ii
eesse sseond shall Il, be esSsWlad s1Sad -
s250,000 more and less than $500,
the license shall be s1o0.
! Third-class-When the gross sales ar,
S15o,oOo or more and less than s250,000 thu
license shall be $50.
/ Fourth-class-When the gross sales ar.
100000 or more and under $150,000, thu
license shall be $3.50.
Fifth -class-When the gross sales are un
der 100000, the license shall be $685..
Provided no person or persons shall b.
! deemed wholesale dealers unless he OF
they sell by the original unbroken packag.
or barrel only. No person or persons sha1
be deemed wholesale dealers unless he ol
they sell to dealers for retail. If they sci
in less quantities than original and un
broken packages or barrels they shall bs
considered retail dealers and pay license al
such.
RETAILERS.
Section 7. 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, on commission OR otherwise
the license is herein fixed and graded as
follows, to-wit:
First-class-When the gross sales are
100000 or and under 100000, the
license shall be $3.50.
| Second-class-When the gross sales are
/ 100000 or more and under 100000. the
license shall be $75.
/ Third-class-When the gross sales are
$4,000 or more and under 100000. the Ii.
cense shall be S35.
| urth-class-When gross sales are $780,.
| KEEP Y0lING