Louisiana Administrative Code › Title 76 - WILDLIFE AND FISHERIES › Part VII - Fish and Other Aquatic Life › Chapter 3 - Saltwater Sport and Commercial Fishery › Section VII-349 - Harvest of Black Drum, Sheepshead, Flounder and Other Saltwater Species Using Pompano Strike Net

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Restricted Species Strike Net Permit
1. The
				commercial taking of black drum, sheepshead, flounder and other saltwater
				finfish species (other than red drum, spotted seatrout and mullet which may not
				be taken with this gear, and other than pompano taken under
				R.S.
				56:406 and LAC 76:VII.703 regulations) with a
				pompano strike net is prohibited except by special permit issued by the
				Department of Wildlife and Fisheries, hereby designated as a restricted species
				strike net permit. This permit is required in addition to the pompano strike
				net license required by law.
2. No
				person shall be issued a restricted species strike net permit unless that
				person meets all of the following requirements.
a. The person shall provide proof that he
				purchased a valid Louisiana commercial saltwater gill net license in any two of
				the years 1995, 1994, and 1993.
b.
				The person shall show that he derived more than 50 percent of his earned income
				from the legal capture and sale of seafood species in any two of the years
				1995, 1994, and 1993. Proof of such income shall be provided by the applicant
				in the form of a copy of his federal income tax return including Schedule C of
				Federal Form 1040, which has been certified by the Internal Revenue Service. In
				the event that the certified copy of the tax return, including Schedule C, does
				not confirm the applicant's claim that more than 50 percent of the income was
				earned from the legal capture and sale of seafood species, the applicant shall
				provide a certified, audited return to that effect which has been prepared and
				signed by a certified public accountant (CPA) which includes copies of all
				documents relied upon by the CPA in preparation of the audit. Tax returns for
				at least two of the years 1995, 1994 and 1993 shall be provided by the
				applicant. Fishermen applying for fishing permits which require proof that 50
				percent of his income was derived from the legal capture and sale of seafood
				species may also qualify using the following alternative method.
c. Alternative Method. Provided a fisherman
				meets all other qualifications for obtaining a commercial fishing permit except
				for having a tax return in one of the years 1994 or 1993, he will be allowed to
				provide proof that 50 percent of his income was derived from the legal capture
				and sale of seafood species for the current calendar year 1995 along with a
				1040 and Schedule C from 1994 or 1993 which meets the qualifying standard. Said
				proof of the nature and amount of his 1995 income shall be as follows with no
				exceptions.
i. Applicant shall submit to the
				Department of Wildlife and Fisheries an affidavit signed by a certified public
				accountant (CPA) attesting to the audit of applicant's financial records and
				applicant's eligibility as defined by Act 1316.
ii. The Department of Wildlife and Fisheries
				shall make available the affidavit referred to in Clause A.2.c.i.
iii. CPAs engaged by applicants to prepare
				financial data shall adhere to generally accepted accounting principals as
				recognized by the American Institute of Certified Public Accountants
				(AICPA).
iv. The CPA shall require
				and accept documentation of applicant's financial transactions in the form
				normally acceptable to the IRS. The record keeping standards required by IRS
				shall be adhered to in the evaluation of applicant's documentation.
v. The CPA shall prepare a financial
				statement depicting and listing separately applicant's total earned income as
				well as his earned income derived solely from the capture and sale of seafood
				species. This financial statement shall represent the period beginning January
				1, 1995 through September 30, 1995.
vi. The CPA shall provide an unqualified
				opinion attesting to the nature and amount of the applicant's earned income and
				whether said income complies with the requirement that more than 50 percent of
				the applicant's earned income was derived from the legal capture and sale of
				seafood species.
vii. The CPA shall
				provide copies to the Department of Wildlife and Fisheries (Licensing Section)
				of all financial documents relied upon in support of his unqualified
				opinion.
viii. The alternative
				method of fulfilling the earned income requirement shall become obsolete and
				discontinued on May 1, 1996. Applicants qualifying under the alternative method
				subsequent to December 31, 1995 shall be allowed to acquire a temporary permit
				which will be valid only through May 1, 1996. Those applicants receiving a
				temporary fishing permit valid from January 1, 1996 through May 1, 1996 may
				reapply for the usual permit at no additional cost, provided said applicant can
				provide proof of earned income as described in Act 1316 for two 12-month
				periods (calendar years) including the years 1993, 1994 and 1995
				exclusively.
ix. Irrespective of
				the method used by applicant fishermen to qualify under the 50 percent earned
				income from the capture and sale of seafood species criteria, each applicant
				shall make available to the Department of Wildlife and Fisheries (Licensing
				Section) a certified copy of his Federal Income Tax return, including Schedule
				C of Federal Form 1040 prior to being issued any additional permits which
				require the 50 percent earned income test. Currently accepted 1040 and Schedule
				C Transcripts shall not be sufficient to qualify a permit applicant to renew or
				acquire a fishing permit beyond the period May 1, 1996. It is incumbent upon
				each permit applicant to obtain said 1040 and Schedule C information from the
				Internal Revenue Service.
d. The person shall not have applied for or
				received any assistance pursuant to
				R.S.
				56:13.1(C).
e. The applicant shall not have been
				convicted of any fishery-related violations that constitute a Class 3 or
				greater violation.
3.
				Any person convicted of any offense involving fisheries laws or regulations
				shall forfeit any restricted species strike net permit and shall be forever
				barred from receiving any such permit in the future.