reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:363. Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages

RS 26:363 - Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages
A. The secretary may demand the forfeiture and sale, in a summary proceeding, or by an action against the owner or operator, of any means of transportation used in the illegal transportation of alcoholic beverages in violation of the provisions of R.S. 26:361 and 362.
B. Where it appears by affidavit that the residence of the owner of the means of transportation is out of the state or is unknown to the secretary, the court shall appoint an attorney at law to represent the absent owner, against whom the rule shall be tried contradictorily within ten days after its filing. This affidavit may be made by the secretary or one of his assistants or by the attorney representing the secretary when it is inconvenient to obtain the affidavit from the secretary or one of his assistants. The attorney so appointed may waive service and citation of the petition or rule but shall not waive time nor any legal defense.
C. If, upon trial, it is established that the means of transportation was used to illegally transport alcoholic beverages in violation of the provisions of R.S. 26:361 or 362 the court shall render judgment accordingly, declaring the forfeiture of the means of transportation and ordering the sale thereof after ten days notice by advertisement in the official paper of the parish where the seizure is made, by the sheriff of the parish or the civil sheriff of the Parish of Orleans, as the case may be, at public auction to the highest bidder, for cash, and without appraisal.
D. Payment of the tax due on the alcoholic beverages at the moment of seizure of the means of transportation or thereafter does not prevent, abate, or defeat the forfeiture and sale of the means of transportation.
E. The court shall fix the fee of the attorney appointed by it to represent the owner of the seized property at a nominal sum. In cases involving the transportation of beverages of high alcoholic content, the fee shall not exceed ten percent of the selling price of the means of transportation sold. In cases involving the transportation of beverages of low alcoholic content, the fee shall not exceed ten percent of the total amount of taxes and penalties involved. In either case, this fee shall be taxed as costs and paid out of the proceeds of the sale of property.
F. All funds collected from the sale of property pursuant to this Section shall be paid into the state treasury and credited and disbursed as are taxes on beverages of low alcoholic content.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:364. Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and wholesalers to obtain written authority to make shipment and furnish notice of shipment; enforcement

RS 26:364 - Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and wholesalers to obtain written authority to make shipment and furnish notice of shipment; enforcement
A. No person shall receive in this state any shipment of non-tax-paid alcoholic beverages for the purpose and with the intention of avoiding payment of the tax.
B. Before making shipment of any alcoholic beverages into Louisiana, the shipper shall make application to the secretary for authority to ship alcoholic beverages into the state. The application must be in written form as specified by the secretary. Approval must be written and must show the period of time for which the authority is issued and the condition of issuance. The secretary shall not authorize and approve shipments of any alcoholic beverages into Louisiana except shipments from the distiller, the producer, the owner of the commodity at the time it becomes a marketable product, the bottler, or the exclusive agent of any such distiller, producer, bottler or owner.
C. The shipper shall prepare and mail a notice of shipment to the secretary, and a copy to the Louisiana dealer, not later than the date of movement from the point of origin. The notice must show such information concerning the alcoholic beverages and the means of transportation as may be specified in regulations.
D. The secretary may establish by regulation any other procedure for reporting or identifying shipments into the state as he may deem appropriate.
E. Any shipment into this state of any alcoholic beverage in violation of this Subsection shall render the entire shipment contraband, and it may be seized, forfeited, and sold as provided in this Chapter.
F. Failure by any shipper to abide by the provisions of this Subsection shall also render the shipper ineligible to ship its products into the state of Louisiana, and it shall be a violation of this Chapter for any dealer to handle the product of any person prohibited from shipping into the state. The permit of any dealer who continues to handle the product of a prohibited shipper shall be revoked.
G. Any person or company who sells liquor to any Louisiana liquor dealers shall give the same discounts as are given by them to any liquor dealers in any other state so that Louisiana liquor dealers shall pay the same prices as dealers in all other states.
Amended by Acts 1964, No. 384, §1; Acts 1973, No. 194, §1; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:365. Consignee to have permit from secretary to receive imported alcoholic beverages

RS 26:365 - Consignee to have permit from secretary to receive imported alcoholic beverages
A. Except as otherwise provided in Subsection B of this Section, no person, dealer, consignee, or other recipient, including public warehouses, shall receive or accept delivery and no carrier, or agent or employee thereof, shall deliver to the consignee or to any person for the consignee any alcoholic beverages when imported into the state until the consignee thereof has received written permission from the secretary to receive or accept delivery thereof and has surrendered this written permission to the deliverer. Any person, dealer, consignee, or other recipient, including public warehouses, who violates any provision of this Section shall be subject to the penalty or penalties provided in R.S. 26:521.
B. Any wholesale dealer that has furnished bond with the secretary under the provisions of R.S. 26:348 and has secured a wholesale permit from the commissioner, is exempt from the provisions of Subsection A of this Section.
Acts 1983, No. 289, §1, eff. Jan. 1, 1984; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:366. Exported beverages not subject to tax

RS 26:366 - Exported beverages not subject to tax
A. No tax is levied in this Chapter upon beverages of high alcoholic content handled within Louisiana for immediate transportation and delivery beyond the borders of the state if the handling is done in strict accordance with the rules and regulations adopted and promulgated by the secretary with reference thereto pursuant to R.S. 26:367.
B. No tax is levied in this Chapter upon beverages of low alcoholic content produced or manufactured in or imported into Louisiana for export to a licensed dealer in another state or to a foreign country. Any such beverages sold by a wholesale dealer within this state to a retail permittee herein which are later exported beyond the borders of this state are not liable for the tax levied thereon. If the tax has been collected from the permittee by the dealer at the time of shipment, the permittee may file with the dealer, monthly, a statement showing the quantity exported from the state, properly supported by bills of lading and other authentic evidence satisfactory to the secretary, and the dealer may refund the amount of the tax to the permittee and deduct that amount in making his next monthly returns to the secretary.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:367. Handling of exported beverages of high alcoholic content regulated by secretary

RS 26:367 - Handling of exported beverages of high alcoholic content regulated by secretary
A. In order to secure to the state the tax levied under the provisions of this Chapter, the handling of beverages of high alcoholic content for transportation beyond the borders of the state shall be in accordance with rules and regulations of the secretary, the United States Bureau of Alcoholic Beverages, and the United States Customs Office.
B. The secretary may promulgate and publish rules and regulations with respect to the handling and transportation of such beverages for delivery beyond the borders of the state. This authority includes requiring any information in the form of reports and statements that may be required to establish that the beverage of high alcoholic content in question was transported beyond the borders of the state; the designation of the method of transportation; the establishment of a system of permits before permitting sales for delivery beyond the borders of this state; and the fixing of the amount to be transported beyond the state's borders in one shipment, except that this amount cannot be fixed at less than fifteen standard gallons when a mode of transportation other than common carrier is designated.
C. The failure to comply with these rules and regulations of the secretary is cause for the revocation of the permit of the dealer violating them and subjects him to the payment of a specific penalty, in addition to other penalties provided in this Chapter in an amount equal to twice the amount of tax that would have been due if the sale of the beverages had been made for consumption in Louisiana.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:368. Highway transporter required to have invoice

RS 26:368 - Highway transporter required to have invoice
A. Any person using the public highways of Louisiana in hauling, transporting, and delivering into or within the state any alcoholic beverage shall have in his possession, during the entire time he is so engaged in hauling or transporting the alcoholic beverages, an invoice or bill of sale showing the true name and address of the seller and of the buyer and the number of gallons or fraction thereof carried.
B. The person so engaged in hauling or transporting the alcoholic beverages shall, at the request of any person authorized by law to inquire into or investigate such matters, produce and offer for inspection the invoice or bill of sale. If he fails to produce the invoice or bill of sale, or if, when produced, the document fails to disclose the required information, there is prima facie evidence of a violation of this Chapter and the person is subject to prosecution therefor.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:369. Carriers to file report showing alcoholic beverages handled

RS 26:369 - Carriers to file report showing alcoholic beverages handled
All common or contract carriers doing business or making deliveries within the state shall file with the secretary monthly, on or before the fifteenth day of the month following the period covered by the statement, reports showing in detail the number of gallons of alcoholic beverages shipped or delivered by them at points of ultimate destination, or otherwise, whether in car lots or otherwise, with the date of the delivery and by whom and to whom shipped and delivered.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:370. Examination of records

RS 26:370 - Examination of records
The secretary may examine, at all reasonable hours, the books, records, and other documents of all manufacturers, distillers, permittees, dealers, transportation companies, agencies, or firms shipping alcoholic beverages into or handling alcoholic beverages in this state. If a manufacturer, distiller, permittee, dealer, transportation company, agency, or firm refuses to permit this examination by the secretary, the secretary may proceed by rule, in or out of term, in open court or in chambers, in any court in the parish where the refusal occurred, requiring the person refusing to show cause why the secretary should not be permitted to examine its books, records and documents. Refusal by a manufacturer, distiller, permittee, dealer, transportation company, agency, or firm to allow the secretary access to its books, records, and documents shall render any alcoholic beverages within this state owned by or in the possession of or in the control of such person or his employer or agent subject to seizure, forfeiture, and sale as provided in this Chapter.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:373. Claims to property seized by secretary

RS 26:373 - Claims to property seized by secretary
Any person who claims ownership of any property seized under the provisions of this Chapter relating to beverages of high alcoholic content or claims to be entitled to any privilege existing thereon prior to the date of seizure and who did not in any respect participate in the violation of this Chapter which resulted in the seizure may file a signed statement with the secretary that he did not in any way participate in the violation of this Chapter. Thereafter, upon his furnishing to the secretary bond with security in a sum not less than double the appraised value of the goods seized but never less than fifty dollars, the property may be released by the secretary and delivered to him. The bond shall be conditioned to pay the secretary the appraised value of the goods and all costs, if the claimant does not prosecute his claim to successful judgment. If it is not practical to make service upon the claimant to the seized property or if the claimant is a non-resident, the procedure outlined in R.S. 26:372 for the appointment of an attorney to represent an owner may be used in order that the issue may be presented to a court and the claimant afforded a fair opportunity to be heard. If bond has been furnished by the claimant and the property released to him, the judgment of the court, if the contention of the secretary is sustained, shall be directed against both the claimant and the surety on the bond and shall include all costs from the beginning of the seizure up to the final disposition of the case.
Acts 1987, No. 696, §1; Acts 2001, No. 1032, §10.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:374. Waiver of forfeiture of beverages of high alcoholic content

RS 26:374 - Waiver of forfeiture of beverages of high alcoholic content
The secretary may waive any proceedings for the forfeiture of beverages of high alcoholic content or any part thereof, if he finds that the violation of the law for which the goods were seized was unintentional or without intention to defraud the state of its revenue. However, the offender shall first pay double the amount of tax to which the seized beverages are subject.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:375. Interference with inspection by the secretary prohibited

RS 26:375 - Interference with inspection by the secretary prohibited
No person shall refuse to allow, on demand, the secretary or his agent to make a full inspection of any place of business where beverages of high alcoholic content are kept or sold, nor shall any person refuse to allow, on demand, the secretary or his agent to audit the books and records of any business dealing in alcoholic beverages, nor shall any person in any way hinder or prevent such inspection or audit.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:421. Exempt products

RS 26:421 - Exempt products
A. The provisions of this Chapter do not apply to the sale of:
(1) Patent, antiseptic, and toilet preparations.
(2) Flavoring extracts, syrups, and food products.
(3) Scientific, chemical, mechanical, and industrial products.
B. Nor does this Chapter apply to the manufacture or sale of alcohol which is for industrial use or purposes, which is not manufactured or sold for beverage purposes, and which is so denatured as to be unfit for human consumption.
C. No one shall knowingly sell any of the above exempt products for beverage purposes or under circumstances from which he may reasonably deduce the intention of the purchaser to use them for beverage purposes.
D. The provisions of this Chapter do apply to alcohol and alcoholic spirits, including distilled or rectified alcoholic spirits, which are used or may be used in the preparation of any proprietary, medicinal, or pharmaceutical preparation. Therefore, such alcohol and alcoholic spirits are subject to the tax levied in this Chapter. Any person who uses such alcohol or alcoholic spirits in the preparation of proprietary, medicinal, or pharmaceutical preparations and who has paid the tax on them, may obtain a refund of the amount of tax paid upon furnishing proof satisfactory to the secretary that they were so used. Refunds shall be made under rules and regulations promulgated by the secretary.
E. No tax levied in this Chapter applies to or is imposed upon any priest, minister, rabbi, or other clergyman possessing or using wines for religious or sacramental purposes in the regular course of his religious duties. No regulatory provision contained in this Chapter affects or in any way applies to such wines. Any tax collected on such wines shall be refunded by the secretary to those persons.
F.(1)(a) No tax imposed pursuant to the provisions of this Chapter shall apply to the furnishing of an alcoholic beverage at no charge as a sample in a business-to-business exchange at, or in conjunction with, a conference, convention, exposition, trade show, professional or trade association event, business or professional meeting, corporate event, or exhibition of any kind held in this state.
(b)(i) For purposes of this Subsection, "business-to-business exchange" means the distribution by a business of free samples in a limited quantity with nominal value to another business as part of a genuine effort to sell or market the product being sampled to that business.
(ii) For purposes of this Subparagraph, "nominal value" means a value which is so small or slight that it is not considered real or substantial in comparison with what might reasonably be expected.
(2) The exemption provided for in this Subsection shall terminate on August 1, 2033, and shall have no effect on and after that date.
Acts 1987, No. 696, §1; Acts 2023, No. 297, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:422. Exemption in favor of United States

RS 26:422 - Exemption in favor of United States
The taxes levied in this Chapter shall apply to sales to the United States or any agency or department thereof except any sales in which the imposition of the tax is prohibited by any federal law. When any tax is paid by the United States, or any agency or department thereof, which imposition of such tax is prohibited by federal law, it shall be refunded by the secretary upon proper showing and authentic proof satisfactory to him that the purchase was bona fide and the tax was paid. This refund shall be paid from the funds in the hands of the secretary which have been collected under this Chapter and not paid over to the state treasurer.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:423. Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse

RS 26:423 - Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse
A. Alcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regulations, be withdrawn tax-free as provided by law, from the plant or warehouse for transfer to any denaturing plant for denaturation; or may under regulations, be removed before or after denaturing from the plant or warehouse for any lawful tax-free purpose.
B. Alcohol may be withdrawn, under regulations, from any industrial plant or bonded warehouse, tax-free by the United States or any governmental agency thereof, by the several states and territories or any municipal subdivision thereof, by the District of Columbia, or for the use of any university or college of learning or laboratory exclusively in scientific research, or for use in any hospital or sanitarium.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:451. Secretary to collect taxes

RS 26:451 - Secretary to collect taxes
The secretary shall collect, supervise, and enforce the collection of all taxes, penalties, and interest that may be due under the provisions of this Chapter. To that end, he is vested with all the power and authority conferred by this Chapter.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:452. Bond of secretary as to beverages of low alcoholic content

RS 26:452 - Bond of secretary as to beverages of low alcoholic content
The secretary shall give bond in favor of the governor for ten thousand dollars, conditioned on the faithful performance of his duties under this Chapter pertaining to beverages of low alcoholic content. The premium on this bond shall be paid out of the appropriation made for expenses of his office. The bond shall be approved by the governor and shall be filed in the office of the legislative auditor.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:453. Rules and regulations of the secretary

RS 26:453 - Rules and regulations of the secretary
A. The secretary may make and publish reasonable rules and regulations for the enforcement of the provisions of this Chapter and the collection of revenues hereunder. He may not alter, amend, enlarge, or restrict the provisions of this Chapter by such rules or otherwise.
B. A violation of any such rules or regulations pertaining to beverages of high alcoholic content constitutes a violation of this Chapter.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:455. Collection of delinquency penalties

RS 26:455 - Collection of delinquency penalties
All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:456. Concealing violations or hindering enforcement of Chapter

RS 26:456 - Concealing violations or hindering enforcement of Chapter
No person shall use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the secretary or any agent of the secretary in the enforcement of this Chapter or do any other act tending to defraud the state of its revenue.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:457. Special agents of secretary and commissioner

RS 26:457 - Special agents of secretary and commissioner
The secretary and commissioner shall commission agents in their departments to carry out the provisions of this Chapter and shall provide them with appropriate credentials and badges of authority. These agents have the powers of peace officers in the performance of their duties.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:458. Compromises by secretary

RS 26:458 - Compromises by secretary
The secretary may compromise in any civil case involving beverages of high alcoholic content and arising under this Chapter and any collections made by him on the compromise shall be handled in the same manner as his collections of taxes imposed on such beverages under the provisions of this Chapter. The secretary shall keep a complete record of the transaction involved in a compromise on file in his office.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:459. Disposition of proceeds of taxes

RS 26:459 - Disposition of proceeds of taxes
A. The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on beverages of low alcoholic content shall be paid to the treasurer.
B. The taxes collected on beverages of high alcoholic content, including sparkling wines and still wines, pursuant to R.S. 26:341, shall be paid to the state treasurer.
C. There is hereby dedicated to the city of New Orleans the sum of $700,000 per year.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:491. Local taxes authorized on beverages are exclusive

RS 26:491 - Local taxes authorized on beverages are exclusive
No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.
Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:492. Local gallonage tax on beverages of low alcoholic content

RS 26:492 - Local gallonage tax on beverages of low alcoholic content
A. Any parish or municipality, through its local governing body, may impose a tax on beverages of low alcoholic content of not more than one dollar and fifty cents per standard barrel of thirty-one gallons. The tax shall be based on the amount of these beverages sold and consumed within the parish or municipality. Parishes and municipalities imposing this tax shall furnish the secretary a certified copy of the ordinance levying it. The secretary shall collect the tax in the same manner as he collects the state tax and shall make such additional rules as are necessary. He shall remit, each quarter, the amount of tax collected less the cost of collection, to the parishes and municipalities levying the tax. If the failure to pay the tax when due is explained to the satisfaction of the secretary, he may remit or waive payment of the whole or any part of any penalty due under the provisions of this Chapter.
B. All records, tax returns, and other information pertaining to the collection of parish and municipal taxes and the amount of such taxes collected in each parish and municipality by each wholesale dealer shall be made available to any parish or municipal governing authority and trade organization consisting of beer wholesale dealers licensed by the state.
C. For accurately reporting and timely remitting the taxes due under the provisions of this Section, all taxpayers shall be allowed a discount of two percent of the amount of the tax otherwise due.
D. Parishes and municipalities are prohibited from imposing any local tax on beverages of high or low alcohol content other than those imposed herein.
Amended by Acts 1960, No. 443, §1; Acts 1970, No. 272, §4; Acts 1986, No. 376, §1; Acts 1987, No. 696, §1; Acts 2014, No. 329, §1, eff. July 1, 2014.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:493. Local regulatory ordinances

RS 26:493 - Local regulatory ordinances
Except as limited by the provisions of this Chapter the various subdivisions of the state may regulate but not prohibit, except by referendum vote as provided by Chapter 3 of this Title or by legally authorized zoning laws of municipalities, the business of wholesaling, retailing, and dealing in alcoholic beverages. No parish or municipality shall, in the exercise of its police power, regulate the business of selling such beverages more than is necessary for the protection of the public health, morals, safety, and peace. Local subdivisions, in adopting these regulatory ordinances, may provide, in addition to the ordinary penalties authorized by law for their violation, provisions which subject the permittee to having his permit suspended or revoked in the manner provided by law for the suspension or revocation of permits.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:493.1. Local regulatory ordinances; bar closing in certain municipalities

RS 26:493.1 - Local regulatory ordinances; bar closing in certain municipalities
In addition to the provisions of R.S. 26:493 the governing authority of any municipality within a parish with a population between fifty-three thousand and sixty thousand persons according to the most recent federal decennial census may enact ordinances to regulate the closing times of bars located within the municipality, subject to approval by a majority of the qualified electors of the municipality voting at an election held for the purpose.
Acts 1992, No. 1012, §1; Acts 2001, No. 728, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 31, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:494. Sale of beverages of high alcoholic content in violation of local ordinance

RS 26:494 - Sale of beverages of high alcoholic content in violation of local ordinance
No person shall sell any beverages of high alcoholic content in violation of any lawful ordinance or regulation adopted by authority of this Part by any parish or municipality.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:495. Copies of pertinent local ordinances to be furnished commissioner

RS 26:495 - Copies of pertinent local ordinances to be furnished commissioner
The governing authority of each parish or municipality adopting, under the authority of this Chapter ordinances pertaining to alcoholic beverages shall furnish, in each instance, a certified copy thereof to the commissioner.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:521. General penalty

RS 26:521 - General penalty
Except where a different criminal penalty is specifically provided in this Chapter, whoever violates any provision of this Chapter shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:581. Definitions

RS 26:581 - Definitions
For purposes of this Chapter, the following words have the following meanings:
(1) "Alcoholic beverages", "beverages of low alcoholic content", and "beverages of high alcoholic content" have the meanings ascribed to them in R.S. 26:241.
(2) "Election district" means a district from which a parochial officer is elected but "election district" does not include a district located entirely within an incorporated municipality.
Acts 1987, No. 696, §1; Acts 1990, No. 10, § 1, eff. Jan. 1, 1991; Acts 1997, No. 330, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:582. Petition for election; separate elections; frequency limited

RS 26:582 - Petition for election; separate elections; frequency limited
A.(1) Upon petition of not less than twenty-five percent of the qualified electors residing in any ward, election district, or any incorporated municipality, the governing authority shall order a referendum election to be held to determine whether or not the business of selling alcoholic beverages shall be conducted and licensed therein.
(2) A copy of the petition shall be submitted to the registrar on the date the first signature is affixed on the petition for the purpose of determining the total number of qualified voters residing in each ward, election district, or each incorporated municipality in which such petition will be circulated.
B. In the case of such an election held on a ward, election district, or municipal basis the election shall be separately called and held, and the result separately binding for each incorporated municipality, and for the unincorporated balance of the ward or election district.
C. No such election shall be held for the same subdivision more often than once in every two years.
Amended by Acts 1974, No. 41, §1; Acts 1986, No. 958, §1, eff. July 14, 1986; Acts 1987, No. 696, §1; Acts 1997, No. 330, §1; Acts 1997, No. 765, §1.
{{NOTE: SEE ACTS 1986, NO. 958, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:583. Effect of merger

RS 26:583 - Effect of merger
A. When a portion of a ward, election district, or municipality is annexed or made a part of another ward, election district, municipality, or city-parish government, the portion annexed or made a part of shall take on the legal sales characteristics, as provided in this Chapter, of the ward, election district, municipality, or city-parish government to which it is annexed or made a part of.
B. The provisions of this Section shall be applicable to any election previously called under this Title or any other local option law and to any territory covered by such election which has subsequently been merged with another ward, election district, incorporated municipality, or portion thereof or whose boundary has been changed, it being the intention of this Chapter that the sale of beverages covered by this Title be permitted or prohibited only in an entire ward, election district, or incorporated municipality and not in any portion thereof.
C.(1) Notwithstanding the provisions of Subsections A and B of this Section, any package house in existence and operating as such on August 15, 1995, in an area that is subsequently annexed into a ward, election district, municipality, or city-parish government that prohibits the sale of alcoholic beverages shall be allowed to continue operation and shall not be subject to the provisions of Subsections A and B of this Section.
(2) Notwithstanding any other provision of law to the contrary, any parish with a population between forty thousand and fifty thousand, based upon the latest federal decennial census, shall not be subject to the provisions of Subsections A and B of this Section and shall retain the legal sales characteristics as provided for by referendum prior to any annexation or reapportionment.
D.(1) Notwithstanding the provisions of Subsections A and B of this Section, Ward Two, Bastrop, Morehouse Parish as described in Paragraph (2) of this Subsection that was annexed, reapportioned into, or merged into another ward, election district, municipality, or city-parish government that authorizes the sale of alcoholic beverages shall not be subject to the provisions of Subsections A and B of this Section and shall not take on the legal sales characteristics of the larger area.
(2) Ward Two, Bastrop, Morehouse Parish. From the intersection of the Louisiana-Arkansas state line with the Ouachita River run east on the Louisiana-Arkansas state line to where said line intersects Bayou Chemin-A-Haut; thence down Bayou Chemin-A-Haut to its mouth in Bayou Bartholomew; thence down Bayou Bartholomew to a point where it intersects the township line between Township 21 North and Township 22 North; thence west on said township line and being the northern boundary line of ward one to where said township line intersects the Ouachita River; thence in a northerly direction with the Ouachita River to the point of beginning.
Acts 1987, No. 696, §1; Acts 1995, No. 780, §1; Acts 1997, No. 330, §1; Acts 2006, No. 468, §1; Acts 2009, No. 233, §1; Acts 2011, 1st Ex. Sess., No. 31, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:585. Filing of petition with registrar of voters; notice of filing

RS 26:585 - Filing of petition with registrar of voters; notice of filing
A. The multiple petitions for each ward or portion thereof, for each election district, or for each incorporated municipality shall be bound together as one petition and shall be filed at one time with the registrar of voters within sixty days from the date the first signature was affixed. If the sixtieth day falls on a holiday or on a Saturday or Sunday, the petition shall be filed not later than the following work day. The petition, when so filed, becomes a public record and cannot be returned to the proponents or signers thereof.
B. Within fifteen days, after the petition is filed, the registrar of voters shall have notice of the filing of the petition published in the official journal of the parish or municipality, as the case may be, at the expense of the governing authority charged with the duty of calling the election. The notice shall contain the preamble of the petition, reproduced only once, and a statement that the entire petition is available for inspection at the office of the registrar of voters during regular business hours. Such inspection shall be permitted until such time as the petition is certified by the registrar.
Acts 1987, No. 696, §1; Acts 1990, No. 10, §1, eff. Jan. 1, 1991; Acts 1997, No. 330, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:586. Verification of petition by registrar; filing with governing authority

RS 26:586 - Verification of petition by registrar; filing with governing authority
A. The registrar of voters shall check the petition and attach thereto his sworn verification showing:
(1) The date the petition was filed.
(2) Copy of official journal showing publication of the information required in R.S. 26:585(B).
(3) The date of the first signature of the petition.
(4) The number of qualified electors of the ward, election district, or of the municipality, as the case may be, on the registration rolls as of the date of the first signature on the petition, which date shall be used by him in ascertaining if the petition contains the required number of signatures.
(5) That he has checked each signature for its genuineness by comparing the signature on the petition with the signature of the same person on the registration rolls.
(6) The total number of genuine signatures of qualified electors on the petition.
(7) The number of signatures not genuine, or not signed and written in the manner required in R.S. 26:584.
B. Within thirty days, excluding Saturdays, Sundays, and holidays, from the date the petition was filed with the registrar of voters, the registrar shall file a true copy of the sworn verification required in Subsection A with the governing authority charged with the duty of calling the election.
C. Any person whose signature appears on a local option petition and who alleges that such signature is not genuine is hereby authorized to execute and file with the registrar of voters, a sworn affidavit, attesting that the affiant did not sign the petition. The registrar of voters, when checking the signatures for genuineness, shall take the affidavit into consideration, but in no instance shall he certify the signature not to be genuine, unless the comparison of the signatures indicates that the signature is indeed not genuine. Affidavits executed pursuant to this Subsection shall be subject to the perjury provisions of Title 14 of the Louisiana Revised Statutes.
Amended by Acts 1974, No. 41, §1; Acts 1987, No. 696, §1; Acts 1990, No. 10, §1, eff. Jan. 1, 1991; Acts 1997, No. 330, §1; Acts 1997, No. 765, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:587. Ordering of election; verification of registrar of voters; date of election; notice of election

RS 26:587 - Ordering of election; verification of registrar of voters; date of election; notice of election
A. The governing authority with whom the true copy of the verification is filed by the registrar of voters shall attach to it a sworn statement showing the date, month, and year the verification was filed with the governing authority.
B. If the petition conforms to all the provisions of this Chapter, the governing authority shall order the election. The ordinance or resolution of the governing authority ordering the election shall be adopted at the next meeting held after the verification was filed with the governing authority by the registrar of voters.
C. The date fixed for the election shall be the next date on which such an election may be held, as provided for in R.S. 18:402(F). Written notice of the election shall be transmitted to the secretary of state and each clerk of court and registrar of voters in the area affected by the election. If the election is to be held on a primary election date, then such notice shall be received by the secretary of state at least four weeks prior to the opening of the qualifying period for the primary election. If the election is not to be held on a primary election date, then the notice shall be received by the secretary of state on or before the fifty-fourth day prior to the election. The secretary of state shall not accept any revisions to propositions, including but not limited to changes in title, text, or numerical designations, after the last day for submission of the notice to the secretary of state.
Amended by Acts 1978, No. 145, §1; Acts 1987, No. 25, §1, eff. Jan. 1, 1988; Acts 1987, No. 696, §1 (partially eff. Jan. 1, 1988); Acts 1990, No. 10, §1, eff. Jan. 1, 1991; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:588. Ballot; majority determination of issues; separation of results

RS 26:588 - Ballot; majority determination of issues; separation of results
A. When such election has been ordered the following propositions requested to be submitted on the approved and verified petition required by this Chapter, and no others shall be plainly printed upon a special ballot to be used for the election, otherwise the election shall be null and void:
"1. Shall the sale of beverages of alcoholic content
containing not more than six percent alcohol by volume
be permitted by package only and not for YES[ ]
consumption on the premises in ________________ NO[ ]
"2. Shall the sale of beverages of alcoholic content
containing not more than six percent alcohol by volume
for consumption on the premises be permitted in YES[ ]
______________________ NO[ ]
"3. Shall the sale of beverage alcohol containing
one-half of one percent alcohol by volume and above
for consumption on the premises be permitted YES[ ]
in____________________________ NO[ ]
"4. Shall the sale of beverages of alcoholic content
containing one-half of one percent alcohol by volume and
above by the package only and not for consumption YES[ ]
on the premises be permitted in ______________ NO[ ]
"5. Shall the sale of beverages of high and low
alcoholic content be permitted only on the premises
of restaurant establishments which have been issued YES[ ]
an "R" permit as defined by law in ____________ NO[ ]"
B. If the voter desires to vote "YES" on any or all of these propositions he shall make a mark opposite the word "YES". To vote "NO" he shall make a mark opposite the word "NO". Failure to vote on all the five propositions shall not invalidate the ballot as to those propositions on which a vote was cast.
C. In an election a majority vote cast on each proposition shall separately determine that issue for the ward, the election district, or for the incorporated municipality and in such an election when a ward or election district contains an incorporated municipality, the issue shall be separately determined for the municipality and for the unincorporated balance of the ward or election district.
Amended by Acts 1972, No. 610, §1; Acts 1974, No. 41, §1; Acts 1986, No. 958, §1, eff. July 14, 1986; Acts 1987, No. 24, §1; Acts 1987, No. 696, §1; Acts 1988, No. 853, §1, eff. July 18, 1988; Acts 1997, No. 330, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:589. Conduct of election

RS 26:589 - Conduct of election
The elections shall be conducted in accordance with the Louisiana Election Code.
Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:590. Action contesting calling of election; action contesting election; time for commencement; applicable provisions

RS 26:590 - Action contesting calling of election; action contesting election; time for commencement; applicable provisions
A. If the petition fails to comply with the requirements provided in this Chapter or if the other requirements specified in this Chapter for the calling of the election are not complied with, any elector who is qualified to vote in the election may bring an action objecting to the calling of the election. Such action shall be instituted not later than 4:30 p.m. of the fourteenth day after calling the election.
B. An action contesting an election provided for in this Chapter shall be instituted not later than 4:30 p.m. of the thirtieth day after the official promulgation of the results of the election.
C. The provisions of Chapter 9 of the Louisiana Election Code shall be applicable to any suit instituted pursuant to the provisions of this Section.
Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:591. Recount of ballots or contest of elections

RS 26:591 - Recount of ballots or contest of elections
Recount of ballots or contest of elections shall be conducted in accordance with the Louisiana Election Code.
Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:594. Promulgation of election results; proces verbal

RS 26:594 - Promulgation of election results; proces verbal
A. The governing authority calling the election shall examine and canvass the returns and promulgate the result of the election in accordance with R.S. 18:1292.
B. The governing authority calling the election shall preserve a proces verbal of the canvass in accordance with R.S. 18:1293.
Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:595. Local prohibitory ordinances and penalties authorized

RS 26:595 - Local prohibitory ordinances and penalties authorized
When the majority of qualified electors voting in an election held under the provisions of this Chapter determine that any or all of the businesses described shall not be licensed, the governing authority calling the election may provide for the prohibition by ordinance, and may provide penalties for the violation of the ordinances. The penalties shall not, however, exceed a fine of one hundred dollars or imprisonment for not more than thirty days, or both.
Acts 1987, No. 696, §1.