ARTICLE II


ST. TAMMANY PARISH [OCCUPATIONAL] LICENSE TAX


Cross Reference - Chapter 3, Sec. 3-103.00 et seq. requiring sales tax clearance prior to issuance of alcoholic beverage permits and occupational licenses.

SEC.

12-016.10 Short Title


    This article may be cited and otherwise referred to as the "St. Tammany Parish License Tax". (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended and corrected by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.17 Adoption Of State Law


    The amount of license tax levied in each case is hereby fixed, determined and ordained to be the same as the fixed, levied, and collectable by the governing authority under, and shall be granted in accordance with, the provisions of Louisiana State Revised Statutes, Title 47, Article 3, both inclusive as amended, and all other applicable laws, all of which for all purposes of this Article are made a part hereof by reference as if written herein in extenso. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)



SEC.

12-016.18 General Definitions


    For the purposes of this Article, unless the context clearly otherwise requires or unless otherwise defined in specific portions of this Article, the following words shall have the respective meanings ascribed to each in this Section.

    (1)     Business: Business includes any business, trade, profession, occupation, vocation or calling.

    (2)     Collector: For the purpose of this Article, the collector is the tax collector, finance office, treasurer, or any other officer whose duty is to receive and collect the taxes and money due to this Parish.

    (3)     Contractor: Contractor is synonymous with the term Builder and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word, contractor shall include oil field service contractors, which shall consist of those contractors performing general oil well servicing, maintenance, and construction when conducted as a single company unit. General oil well servicing shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.

    (4)     Contractor's gross receipts: For the purpose of computing the license fee provided for in this Article, a contractor's gross receipts are determined the same for all contractors, whether or not they have a lump sum contract or a cost-plus contract. The gross receipts for a lump sum contract are based on the actual amount of the contract, whereas, the gross receipts for a cost plus contract are based on the actual cost of the contract to the owner, including the amount added thereto as a fee.

    (5)     Peddler: For the purpose of this Article, a peddler means any person who for himself or any other person, goes from house to house, or place to place, or store to store, exposing and selling merchandise which he carries with him and delivering the same at the time of or immediately after the sale or without returning to the base of business operation between the taking of the order and the delivery of the goods; however, any person who uses the same vehicle or a combination of one (1) or more vehicles for the purpose of taking orders and delivering merchandise, regardless of the fact that the vehicle returns to the base of operations between the taking of the order and the delivery of the merchandise shall be deemed a peddler, unless such person can show that the merchandise delivered is accompanied by an invoice or delivery ticket prepared at the base of operations and which conforms to the original order and that the person delivering the merchandise has permitted no deviation from the original order by allowing the purchaser to reject, cancel, increase or decrease the quantity at the time of delivery or to

offset against such quantity any merchandise delivered at a prior time which is being returned.

        The extension of the meaning of the term peddler shall not be interpreted so as to prevent rejection or cancellation of bona fide orders or the return of inferior merchandise, but shall be construed so as to prevent persons peddling merchandise from escaping their tax liability by subterfuge through means of so-called "standing order" or blanket advance orders, increase and decrease in quantities at the time of delivery, arbitrary rejections and cancellations, and offset of merchandise returned by reason of nonsale rather than obligation of warranty, all of which are hereby declared to be mere devices to prevent normal methods of operations so as to disguise the business of a peddler as an ordinary wholesale business. Peddler shall include, but is not limited to, hawkers, itiner ant vendors, and any retail dealers not having a fixed place of business.

    (6)     Person: Person includes an individual, firm, corporation, partnership, association, or other legal entity.

    (7)     Gross income for real estate broker: For carrying on each business of real estate broker, the license tax shall be based on gross income. Gross income for real estate brokers is defined as those fees from any source deposited into the real estate broker's agency's general fund account less escrow deposits, and less fees paid to cooperating real estate brokers. Notwithstanding any provisions herein to the contrary, the maximum amount paid by a real estate broker shall be Two Thousand Two Hundred Dollars ($2,200.00).

    (8)     Retail dealers to institutional consumers: For the purpose of this Article, a retail dealer to institutional consumers includes all businesses selling, at retail from a fixed place of business, merchandise to dairymen, cattlemen, or farmers, to federal, state, parish, or municipal governments or institutions, to educational or charitable institutions, to hospitals, manufacturers, public utility companies, processors, refiners, fabricators, contractors, surveyors of natural resources, carriers of freight or passengers, pipelines, hotels, and restaurants provided that such sales constitute the major portion of the business.

    (9)     Separate location: As used in this Article, a separate location exists unless a similar or associated type of business is operated as a unit under a single roof or on the same con tiguous tract of land.

    (10)     Wholesale dealer: For the purpose of this Article, except as specifically provided in this Article, a wholesale dealer means any person who sells to other dealers who in turn resell. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.19 Payment Of Tax


(a) Except as otherwise expressly provided, the first license tax herein authorized to be levied shall be due and payable to the tax collector as follows:


        (1)    In the case of any business which is subject to license under this Article, commencing on or after the effective date of this Article, the license tax shall be due and payable on such date of commencement.

        (2)    In the case of a business commenced prior to the effective date of this Article, the license tax shall be due and payable on January 1, 1988.

(b)    (1)    Annually thereafter, all license taxes levied hereunder shall be due and payable on January first of each calendar year for which the license is due, except that for a new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business commenced.

        (2)    All licenses unpaid after the last day of February of the calendar year for which they are due shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due.

        (3)    All licenses of new businesses unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty for such new businesses shall be computed from the date such business is commenced.

    (c) Interest shall be collected at the rate of eighteen percent (18%) per annum, or fractional part thereof, to be computed from the first date the license is delinquent, until it is paid; and in addition to the interest that may be so due there shall also be collected a penalty equivalent to five percent (5%) for each thirty (30) days, or fraction thereof, of delinquency, not to exceed twenty-five percent (25%) in aggregate of the license tax due. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC. 12-016.20 New Business; License Required Before Commencing

    No person shall commence any business within the jurisdictional boundaries of the Parish under the governance of the Police Jury of St. Tammany Parish without first paying a tentative license tax. Within forty (40) days after commencing the business, each person shall compute in the manner provided by Section 12-016.24, the balance of the license tax, if any, owed for the year in which the business started and pay such tax balance. When the business is begun prior to July 1 of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions, or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July 1 of any year, the tentative tax shall be one-half (1/2) of the minimum annual rate or the specific amount per unit, as the case may be. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.21 Change Of Ownership Or Lessee


    (a)    The license is issued in the name of the person making application and paying the initial fee and is not transferrable or assignable. If at any time during the license year

a change of ownership takes place, the license period is from January 1, to the date of sale or change of lessee. A change of ownership occurs when a business is sold or leased, and does not include changes in partnership or corporate shares.

    (b)    The new owner or lessee shall obtain another business license, as the license issued to the former owner or lessee is not transferrable or assignable. The license period for the new owner or lessee covers the date of transfer of ownership or lease to December thirty-first (31st) of the license year. The Collector shall be notified within ten (10) days when a change is effected. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.22 Separate License Required For Each Location


    Only one (1) license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one (1) license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house or boardinghouse. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.23 Class Of Business


    In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one (1) tax basis schedule, gross receipts, fees or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees or commissions will be used. However, the total gross receipts, fees or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87- 815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.24 Period Used Where Gross Receipts Is The Measure Of The License


    (1)     The basis for determining the amount of the annual licenses provided by this Article, where the license is measured by gross receipts shall be as follows:

        (1)    If the business has been conducted previously by the same party, the annual gross receipts, gross fees or gross commissions earned, whether received or accrued, during the preceding calendar year for which the license is issued shall be the basis for determining the amount of the annual license.

        (2)    If the business is begun during the calendar year for which the license is issued, the license for the year of commencement shall be based on the gross receipts, gross sales, premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the first thirty (30) days of business, multiplied by the number of months, or major fraction thereof, remaining in the calendar year;

however, any business which opens after June 30 of the year in question whose estimated gross receipts for the remainder of the year is less than one-half (1/2) of the maximum gross receipts allowed in the minimum rate under the classification of the particular business, shall pay for the remainder of the year at one-half (1/2) the minimum rate.

        (3)    If the business is begun less than thirty (30) days before the end of the calendar year for which the license is to be issued, the tax shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the calendar year; however, one-half (1/2) of the annual rate shall apply to such business whose gross receipts for the period operated during the calendar year is less than one-half (1/2) of the maximum gross revenue allowed in the minimum rate under the classification of the particular business.

        (4)    The license tax of the business for the calendar year following that of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the previous year, divided by the number of days in operation during the year of commencement, and multiplied by three hundred sixty-five (365).

    (2)     The date of beginning business for the purposes of this Section shall depend upon the type of business involved, and shall be governed by regulations promulgated by the Collector of Revenue according to law.
(Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.25 Taxpayers To Keep Records; Tax Collectors To Keep Strict Confidentiality


    (1)     In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the Collector or his duly authorized assistants.

        (1)         Except as otherwise provided by law, the records and files of the collector or the records and files maintained pursuant to a tax ordinance, excluding ad valorem property taxes and ad valorem property tax assessment rolls, of any political subdivision are confidential and privileged; and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of the tax laws of this State or of a political subdivision of this State.

        (2)         No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with the administration and enforcement of the tax laws of this State or a political subdivision of this State, except to the taxing jurisdiction of his employment or, in the case of an already existing independent contractor arrangement, to the contracting taxing jurisdiction.



        (3)         Neither the Collector nor any employee engaged in the administration or charged with the custody of any such records or files shall be required to produce any of them for inspection or use in any action or proceeding, except in an action or proceeding in the administration or enforcement of the tax laws of this State or of a political subdivision.

        (4)         Any officer, employee, or agent or any former officer, employee, or agent of any political subdivision of the State who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the Collector, contrary to the provisions of this Section, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than Ten Thousand Dollars ($10,000.00) or be imprisoned for not more than two (2) years, or both.

STATE REFERENCE:
Penalty specifically imposed from Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 comprised of R.S. 47:341 through 47:363 as amended and reenacted, more specifically in subparagraph 349 thereof. Said act became effective 01/31/87).

        (5)    Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any judicial proceeding in which the State or any political subdivision thereof is a party.

(Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.26 Application For Licenses

                                (1)    
                            (2)    

    (2)     Every person subject to a license tax levied by this Article shall apply to the Collector for a license before the same becomes delinquent, as provided in this Article. The application shall state all facts necessary to determine the amount of taxes due under this Article.

    (3)     If the Collector is not satisfied with the facts set forth in the application or for any reason desires to audit the books and records of the taxpayer, the Collector or any of his authorized assistants may audit and inspect all records of the taxpayer that would have any bearing upon the amount of taxes due under this Article.

    (4)     If an individual is an applicant for a license required by this Article the applications must be signed by him; if a partnership or an association of persons, by a member of the firm; and if a corporation, by the proper officer thereof.

    (5)     Any intentional false statement as to any material facts in the application for a license under this Article shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than Two Hundred Dollars ($200.00) or imprisoned for not more than six (6) months, or both.

(Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.27 Failure To Pay Tax; Judgment Prohibiting Further Pursuit Of Business


    Failure to pay the tax levied by this Article shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the Collector is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, why the delinquent taxpayer should not be ordered to pay the total amount due and owing under this Article. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the Parish. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.28 Collector Authorized To Make Rules And Regulations



    (1)     The Collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Article. He may adopt different rules and regulations and forms for different classes or kinds of busi nesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Article may be simplified and made more certain.

    (2)     The Collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Article and collection of the revenue hereunder.

(Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.29 Records To Be Kept By Collector


    The Collector shall keep an accurate record showing the names of every person paying taxes under this Article, together with the business pursued, the amount of the license, and the date of the collection and the payment thereof. (Ord. No. 608, Art. IX, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.30 Withholding Of Costs Of Collection


    The Collector is authorized to withhold from the collection under this Article not more than the percentage for collection of taxes as approved by the Police Jury and authorized by the State Legislature. (Ord. No. 608, 6-1, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.31 Disposition Of Collections


    All taxes collected under the provisions of this Article, and all penalties, interest and costs, pertaining thereto, shall be paid to the tax Collector. All monies collected, less allowable deductions and refunds, shall be paid to the Parish Treasurer on or before the tenth (10th) day of the month following the month in which the taxes are collected, and shall be credited to

the Parish General Fund. (Ord. No. 608, 6-1, Bk. 7, P. 452; Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.32 Retail Dealers In Merchandise, Services, And Rentals


    (a) For every fixed location retail dealer in merchandise, services and rentals, including, but not limited to, all businesses enumerated in this section, the license shall be based on the total business activity and shall be based on the table below.

IF THE GROSS SALES ARE:

                                                        THE ANNUAL
                    AS MUCH AS            BUT LESS THAN        LICENSE SHALL BE                
$     0      50,000     50
    50,000     75,000     60
    75,000     100,000     90
    100,000     150,000     120
    150,000     200,000     160
    200,000     250,000     250
    250,000     300,000     300
    300,000     400,000     360
    400,000     500,000     500
    500,000     600,000     650
    600,000     750,000     800
    750,000     1,000,000     900
    1,000,000     1,500,000     1,200
    1,500,000     2,000,000     1,800
    2,000,000     2,500,000     2,400
    2,500,000     3,000,000     3,000
    3,000,000     3,500,000     3,600
    3,500,000     4,000,000     4,200
    4,000,000     4,500,000     4,800
    4,500,000     5,000,000     5,400
    5,000,000     5,500,000     6,000
    5,500,000          6,200

    (b) This schedule includes, but is not limited to, the following businesses:

        Abstractors
        Advertising agencies
        Ambulance services
        Amusement parks
        Appraisers
        Barbershops
        Beauty Salons
        Boats or barge carriers of freight or passengers
        Bonding companies, surety companies or bondsmen
        Business, professional or instructional schools
        Cable television businesses
        Carpet and rug cleaning businesses
        Cold storage plants or refrigerated lockers
        Collecting agencies


        Commercial reporting or rating agencies
        Credit bureaus
        Decorators
        Detective agencies
        Elevator repair, service and maintenance businesses
        Employment agencies
        Engravers
        Ferry boats
        Flea market participants
        Health or recreational clubs
        Insurance adjusters
        Jewelers
        Businesses engaged in leasing, renting or licensing the use of movable property
        Medical transportation services
        Miniature golf links
        Motor vehicle carriers of freight or passengers
        Motor vehicle rentals
        Motor vehicle repair and repainting shops
        Motor vehicle storage businesses
        Operators of coin vending and weighing machines
        Packing houses for meats and fish
        Parking lots
        Photographers
        Railroad carriers of freight or passengers
        Repair businesses
        Restaurants, coffee houses, or other eating establishments
        Retail dealers in boats
        Retail dealers in merchandise
        Retail dealers in motor vehicles
        Service businesses
        Sign painting
        Skating rinks
        Steam cleaning, steam dyeing or steam pressing businesses
        Steam or electric laundering businesses
        Storage businesses
        Storage rooms or landings
        Taxicab service
        Theaters
        Tourist camps
        Towboat or tugboat businesses
        Trackless trolleys or buses
        Transportation businesses
        Undertakers and funeral directors
        Warehouses
        Washaterias or laundromats
        Watchman agencies
        Wreckers and tow truck services

    (c) For every dealer in merchandise, service, and rentals not otherwise provided for by this Article or by special laws, whether conducted as principal, agent or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set above. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)



SEC.

12-016.32.1 Wholesale Dealers In Merchandise, Service And Rentals; Retail Dealers

To                       Institutional Consumers; Shipbuilders; And Contractors

    (1)     For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including, but not limited to, all businesses enumerated in this section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table.
(2)    
IF THE GROSS SALES ARE:
                                                                         THE ANNUAL
                        AS MUCH AS            BUT LESS THAN            LICENSE SHALL BE
              
$     0     100,000      50
    100,000     150,000     75
    150,000     250,000     100
    250,000     500,000     150
    500,000     600,000     200
    600,000     800,000     250
    800,000     1,000,000     300
    1,000,000     1,500,000     400
    1,500,000     2,000,000     500
    2,000,000     2,500,000     700
    2,500,000     3,000,000     900
    3,000,000     4,000,000     1,000
    4,000,000     5,000,000     1,250
    5,000,000     5,500,000     1,800
    5,500,000     6,000,000     2,400
    6,000,000     6,500,000     3,000
    6,500,000     7,000,000     3,600
    7,000,000     7,500,000     4,200
    7,500,000     8,000,000     4,800
    8,000,000     9,000,000     5,200
    9,000,000     10,000,000     5,600
    10,000,000     11,000,000     6,000
    11,000,000     12,000,000     6,500
    12,000,000     13,000,000     7,000
    13,000,000          7,500

        (b) This schedule includes, but is not limited to, the following businesses:

        Wholesale dealers in merchandise, service, and/or rentals
        Retail or wholesale dealers in building materials
        Retail dealers to farmers or institutions
        Shipbuilders
        Contractors, both lump sum and cost plus

    The maximum license tax paid by a retail dealer of building materials shall not exceed $6,200.00. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)


SEC.

12-016.32.2 Business Of Lending/Dealing In Notes Secured By Chattel Mortgages Or Liens



    (a)     For every person, firm, corporation or association or persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory lines, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table:

IF THE AMOUNT OF LOANS MADE IS:
                                                                        THE ANNUAL
                    AS MUCH AS                BUT LESS THAN            LICENSE SHALL BE
              
$    0     250,000     50
    250,000     500,000     100
    500,000     730,000     150
    750,000     1,000,000     200
    1,000,000     1,250,000     250
    1,250,000     1,500,000     300
    1,500,000     1,750,000     350
    1,750,000     2,000,000     400
    2,000,000     2,250,000     450
    2,250,000     2,500,000     500
    2,500,000     3,000,000     550
    3,000,000     3,500,000     600
    3,500,000     4,000,000     650
    4,000,000     4,500,000     700
    4,500,000     5,000,000     750
    5,000,000     5,500,000     800
    5,500,000     6,000,000     850
    6,000,000     6,500,000     900
    6,500,000     7,000,000     950
    7,000,000     7,500,000     1,000
    7,500 000     8,000,000     1,050
    8,000,000     8,500,000     1,100
    8,500 000     9,000,000     1,150
    9,000,000     9,500,000     1,200
    9,500,000     10,000,000     1,250
    10,000,000     11,000,000     1,350
    11,000,000     12,000,000     1,450
    12,000,000     13,000,000     1,550
    13,000,000     14,000,000     1,650
    14,000,000     15,000,000     1,750
    15,000,000     16,000,000     1,850
    16,000,000     17,000,000     1,950
    17,000,000     18,000,000     2,050
    18,000,000     19,000,000     2,150
    19,000,000     20,000,000     2,250
    20,000,000     25,000,000     2,500
    25,000,000     30,000,000     3,000
    30,000,000     35,000,000     3,500
    35,000,000          3,700



    (b)     The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.

    (c)     In the case of a new business, the basis for the first year's license shall be provided for in Section 12-016.20 and Section 12-016.24 of this Article except that the "amount of the loans made" shall be substituted for "gross revenue".

(Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.32.3 Brokerage And Commission Agents


    (a) For every factorage, commission, or brokerage business; dealers in stocks or bonds as principal; stocks, bonds or cotton factories; commission or brokerage business, whether or not the principal or party solicited is within or without the state, including, but not limited to, all businesses enumerated in this section, the license shall be based on gross annual commissions and brokerages earned on sales and purchases. The amount of the license shall be as shown in the table below and shall be subject to applicable deductions.

IF THE GROSS ANNUAL COMMISSION AND BROKERAGE ARE:
        
                                                                        THE ANNUAL
                    AS MUCH AS                BUT LESS THAN            LICENSE SHALL BE
              
$    0     15,000     50
    15,000     20,000     70
    20,000     25,000     90
    25,000     30,000     112
    30,000     40,000     137
    40,000     50,000     180
    50,000     65,000     225
    65,000     80,000     300
    80,000     100,000     360
    100,000     125,000     450
    125,000     150,000     600
    150,000     175,000     675
    175,000     200,000     750
    200,000     250,000     900
    250,000     300,000     1,050
    300,000     350,000     1,200
    350,000     400,000     1,400
    400,000     450,000     1,600
    450,000     500,000     1,800
    500,000     550,000     2,000
    550,000     600,000     2,200
    600,000     650,000     2,400
    650,000     700,000     2,600
    750,000     800,000     2,800
    800,000     850,000     3,000
    850,000     900,000     3,200
    900,000     950,000     3,400


    950,000     1,000,000     3,600
    1,000,000          3,700

    (b) This schedule includes, but is not limited to:

        Brokerages in money, produce or sugar
        Cotton compress businesses
        Cotton factor and commission businesses
        Cotton future brokerages
        Cotton pickeries
        Distillers of alcohol
        Grain and product commission houses
        Businesses engaged in leasing, renting, or licensing the use of immovable property
        Livestock auctions
        Manufacturer's agents
        Operators of office buildings
        Owners or lessees of toll bridges or ferries
        Real Estate Brokers
        Slaughterhouses
        Steamboat or steamship agencies
        Stock or bonds brokerages
        Sugar factories

    (c) For carrying on each business of dealing in or buying and selling stocks or bonds, as principal, the license shall be based on gross annual profits; however, where no gross annual profit is realized, the minimum tax under the above schedule shall be paid. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.32.4 Public Utilities


    (a) For carrying on each business of gas, light, heat or power, electric light, heat or power; waterworks, and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:

IF THE GROSS ANNUAL RECEIPTS ARE:
                                                                          THE ANNUAL
                    AS MUCH AS                BUT LESS THAN            LICENSE SHALL BE
              
$    0     20,000     50
    20,000     25,000     60
    25,000     37,500     75
    37,500     50,000     115
    50,000     75,000     150
    75,000     100,000     200
    100,000     150,000     300
    150,000     200,000     450
    200,000     250,000     650
    250,000     500,000     750
    500,000     750,000     1,500
    750,000     1,000,000     2,250
    1,000,000     1,250,000     3,000
    1,250,000     1,500,000     3,750


    1,500,000     1,750,000     4,500
    1,750,000     2,000,000     5,250
    2,000,000     2,250,000     6,000
    2,250,000     2,500,000     6,900
    2,500,000          7,500

    (b) Person[s] engaged in the business of selling electricity in more than one (1) municipality, locality, or community shall be deemed to be carrying on but one (1) business, and to have only one (1) place of business, which place of business shall be the place where the general office of such person is located.

(Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.32.5 Business[es] Where License Is Based On Flat Fees


EDITORIAL NOTE: This section amended by Ord. No. 88-925, adopted 03/17/88 to change subparagraph (c)(1) to provide for a single event license for Peddlers and Itinerant Vendors.

    The following types of businesses shall obtain an annual license based on the flat fee designated hereafter. For purposes of this Section, the minimum tax noted in Section 12- 016.20 for most new businesses for the first year of commencement or fractional part thereof does not apply.

    (a) Private Banking Or Investment Banking Business[es]:

        (1)    For each business of carrying on a private banking house, business or agency, investment banking house, business or agency, a license based on a flat fee of Five Hundred Dollars ($500.00) shall be required.

        (2)    The term "investment banking" means a business that is carried on through the purchase or underwriting of security issues and their subsequent sale to investors.

    (b)     Pawnbrokers And Persons Lending Money On Wages Or Salaries:
    For each and every pawnbroker, or person keeping a loan office and engaged in lending money on articles pawned or pledged and for each and every money broker, money lender or person lending money on, or purchasing time, wages or salaries of laborers, clerks, or other wage earners or other persons, whether the same be earned or unearned, and whether the business is conducted in an office or otherwise, a license based on a flat fee of One Thousand Dollars ($1,000.00) shall be required. Persons licensed under this category may conduct retail sales, provided that the gross receipts from such sales do not exceed One Million Dollars ($1,000,000.00). If the gross receipts from retail sales exceed One Million Dollars ($1,000,000.00), a retail license is required. Such retail license shall be based on the sum of the gross receipts of the retail sales and of one-third of the total amount of the money loaned. The license fee shall be based on the rates listed in the table in Section 12-016.32.

    (c) Peddlers And Itinerant Vendors:

        (1)    All peddlers, hawkers, itinerant vendors, and every person who displays samples, models, goods, wares or merchandise on a temporary basis in any hotels, motels, store, storehouse, house, vehicle, or any other place, for the purpose of securing orders for the retail sale of such goods, wares, or the like kind or quality, either for immediate or future delivery shall obtain a license based on a flat fee not to exceed One Hundred Dollars ($100.00). A single event license may be obtained for a 72

hour time period at a fee of Ten Dollars ($10.00). (Ord. No. 87-871 amended by Ord. No. 88-925; adopted 03/17/88)

        (2)    This Section does not apply to the following classes: those persons making house to house or personal calls displaying samples and taking orders for shipment directly from the manufacturer; those persons making a business call or visit upon the verbal or written invitation of the inhabitant of the premises; those persons, or their representatives, engaged in the business of selling at wholesale, from a fixed place of business in this state, to licensed retail dealers; and vendors, or their agents or representatives, in the sale or delivery of petroleum products when drawn, conveyed, and distributed from a stock maintained at a warehouse, distributing station, or established place of business.

        (3)    Parochial and municipal officers shall require all peddlers to exhibit their occupational license. The license shall indicate thereon the motor vehicle license number. They shall seize the merchandise and any vehicle or other conveyance used by the peddler to peddle the same, if the peddler fails or refuses to exhibit his license. All property seized shall be turned over to a court of competent jurisdiction, to be sold according to law, to satisfy the license due and enforce the privilege therefor. The rights of the holder of a chattel mortgage note or any vehicle seized shall not be affected or prejudiced as a result of the seizure.

        (4)    Whoever shall sell goods, wares, and merchandise as a peddler without first obtaining the license herein required shall be guilty of a misdemeanor and upon conviction shall be fined not less than Five Hundred Dollars ($500.00) or shall be imprisoned not more than sixty (60) days or both.

CROSS REFERENCE: See Chapter 17, entitled "Peddlers" of this Code of Ordinances.

    (d)     Mechanical Or Electronic Amusement Machines Or Devices:

(1) Every person engaged in the business of operating any coin-operated mechanical or electronic device shall pay a license tax of twenty dollars ($20.00) for each such device, except that the license tax for each electronic pinball machine, flipper machine, video game or video draw poker device or similar device shall be fifty dollars ($50.00) for each such device. (Amended by Ord. No. 91-1493, adopted 09/19/91)

STATE REFERENCE: LSA R.S. 47:359, House Bill No. 283 (1991 session) authorizing parish governing authority to levy an occupational license tax on the operation of Video Draw Poker Devices in amount not to exceed fifty dollars ($50.00) per device.

(2) The provisions of this Subsection shall not apply in cases where the person engaged in the business of operating such mechanical devices is operating same under a written contract with and is solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival, or trade show which has as one of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this Subsection, the term "nonprofit corporation" shall be construed to mean only a nonprofit corporation which:

        a.    Was organized under the provisions of Chapter 2 of Title 12 of the Louisiana Revised Statutes of 1950 prior to January 1, 1969; and
        b.    Holds membership in good standing in an association organized for the purpose of promoting fairs, festivals, and trade shows in the State of Louisiana.



        (3) For the purpose of this Subsection, a " Coin-Operated Mechanical Amusement Device" is any machine or device operated by depositing a coin, token, slug, or similar object for the placing of the device in readiness of play. This definition includes, but is not limited to, the following devices: video games, merry-go-rounds, mechanical hobby horses, jukeboxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate monitors.

        (4) All such mechanical amusement devices subject to tax under this Ordinance (Article) and which do not return to the operator or player thereof anything but free additional games or plays, or, through the exercise of the skill of the operator or player, a merchandise prize, shall not be deemed to be classed as gambling devices, and neither this Section nor any other Act shall be construed to prohibit same. Payment of the tax imposed by this Article shall not be held to legalize the operation of any machine or device defined herein which is prohibited by law. This Ordinance shall not be held to repeal any provisions of any law prohibiting the operation, possession, or use of any such machine or device.

    (e) Evidence Of Payment: The payment of the taxes levied by this Section shall be evidenced by a certificate of tax payment, or a stamp, or similar evidence of tax payment which shall be issued by the Collector. The certificate of payment shall be securely affixed or attached to each machine or other device with respect to which a tax has been paid, or if such certificate cannot be affixed, shall be prominently posted in the place in which the machine or device is located and near to such machine or device. If a machine or device is replaced by another, such other machine or device shall not be considered an additional device service. Certificates of tax payment or stamps are not transferable from one taxing jurisdiction to another.

    (f) Forfeitures:

        (1) Any machine or other device, on which taxes are imposed by Subsection D, which shall be found in possession or custody or within the control of any person for the purpose of being operated or permitted to be operated without having certificate of tax payment, or a stamp or similar evidence of tax payment, issued by the Collector, affixed or attached thereto, or prominently posted in the place in which the machine or device is located and near to such machine or device, may be seized by the Collector, or his agent, in order to secure the same for trial, and the same shall be forfeited to the Collector. The Collector or his agent making the seizure shall appraise the value of the machine or other device according to his best judgment and shall deliver to the person, association of persons, firm or corporation if any, found in possession of the machine or other device, a receipt showing the facts of seizure, stating from whom seized, the place of seizure, and description of the machine or the device; and appraised value and a duplicate of said receipt shall be filed in the office of the Collector and shall be open to public inspection.

        (2)     a.    The proceeding to enforce such forfeiture shall be by rule and be in the nature of a proceeding in a court of competent jurisdiction where such seizure is made. The proceeding shall be filed by the Collector, or his assistant or attorney on behalf of the Parish, and the same shall be summary, and it may be tried out of term time and in chambers, and shall always be tried by preference. Whenever the petition for rule shall be sworn to by the Collector of Revenue, or his assistant or his attorney, that the facts contained in said petition are true, and accompanied

with a duplicate copy of the notice of the seizure, the same shall constitute a prima facie case, but may be rebutted by the defendant.

                b.    The proceeding shall be directed against the person operating or permitting the operation of the article seized, demanding the forfeiture and sale of said property, as a penalty for the violation of this section. Service of said proceeding shall be made upon the persons operating or permitting the operation of the articles seized, demanding the forfeiture and sale of said property, as a penalty for the violation of this Section. Service of said proceeding shall be made upon the person operating or permitting the operation of the seized articles if he is a resident of this State, or his residence is known to the plaintiff in rule. In all cases where it is made to appear by affidavit that the residence of the person operating or permitting the operation of the seized articles is out of the State or is unknown to the Collector or his assistants or his attorney, an attorney at law shall be appointed by the court, which has jurisdiction of the proceedings, to represent the said person operating and permitting the operations, against whom the said rule shall be tried contradictorily within ten (10) days from the date of the filing of same. The said affidavit may be made by the Collector or one of his assistants, or by the attorney representing the Collector, if it be not convenient to obtain the affidavit of the Collector. The attorney so appointed to represent the person operating or permitting the operation of the seized article(s) may waive service and citation of the petition or rules, but he shall not waive time nor any legal defense.

                c.    Upon the trial of said proceedings if it is established by satisfactory proof that with respect to the article(s) under seizure that this Section has been violated in any respect, then the Court shall render judgment accordingly, maintaining the seizure, declaring the forfeiture of said seized property other than cash after ten (10) days notice of advertisement at least twice in the official parish where the seizure is made of the machine or other device, by the Sheriff, at public auction; it being the intent and purpose of this proceeding to afford the person operating or permitting the operation of said seized article a fair opportunity of hearing in a court of competent jurisdiction. It is further the intent and purpose of this proceeding that the forfeiture and sale of said seized property shall be and operate as a penalty for the violation of this Section as aforesaid, and payment of the tax due on said seized article(s) at the moment of seizure or thereafter shall not operate to prevent, abate, or discontinue, or defeat the said forfeiture and sale of said property. The Court may fix the fee of the attorney appointed by the Court to represent the owner of the seized ar ticle(s) at a nominal sum to be taxed as costs and to be paid out of the proceeds of the sale of said property.

        (3) In cases where, in the opinion of the trial Judge, the value of the seized machine or other device is so small as not to justify the expense of advertising and selling at public auction and the seized commodities as hereinabove provided, the Court may in any such case, in rendering judgment maintaining the seizure and declaring the forfei ture of the seized property, direct that the seized property be sold by the Collector at private sale, without advertisement, but shall direct that the seized property be not thus sold for a price less than a minimum figure to be fixed by the Court in its judgment.


        (4) Forfeiture of the machine or other device and its contents to the Collector, as herein provided, shall not prevent any action by the Collector to recover from the persons liable any taxes incurred.

    (g) Professional Sports: For each person owning or carrying on a business known as "professional sports" a license based on a flat fee of One Thousand Dollars ($1,000.00) shall be required. By way of extension and not of limitation, the business of "professional sports" shall include football, basketball, and baseball games, where the individual participants are paid for their services. Sporting events that are provided for by special laws are exempt under this Section.

    (h) Circuses, Concerts, Carnivals And Special Events: For each person operating a circus, carnival, or other traveling show, and for each person or organization sponsoring a concert or other special event, including but not limited to, gun shows, arts and crafts fairs, and antique shows, a license based on a flat fee of Two Hundred Fifty Dollars ($250.00) shall be required. This license shall be issued by the parish or municipality in which the event is located and shall be good for a period of ten (10) days. Should the person or organization move the circus, concert, or other event to another jurisdiction in the State, a new license shall be required by that jurisdiction.

    (i) Hotels, Motels, Rooming Houses, Boardinghouses: Any person operating a hotel, motel, rooming house, or boardinghouse, shall pay an annual license tax of Two Dollars ($2.00) for each sleeping room contained by the hotel, motel, rooming house, or boarding house.

    (j) All Other Businesses: For all businesses not otherwise covered by or specifically exempted under this Article, including, but not limited to, printers, lithographers, editors, publishers, attorneys-at-law, accountants, oculists, physicians, osteopaths, dentists, chiropodists, bacteriologists, veterinarians, chemists, architects, and civil, mechanical, chemical or electrical engineers engaged in the practice of their profession as an individual, or as a firm, partnership, or corporation, the license shall be one-tenth (0.01) of one percent of the annual gross receipts for professional fees for services rendered by the taxpayer, with minimum tax of Fifty Dollars ($50.00) and a maximum tax of Two Thousand Dollars ($2,000.00). The tax levied herein shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation. (Ord. No. 88-925; adopted 03/17/88 to amend Ord. No. 87-871 Section 12-32.5 (C) (New Section 13-502.045), Peddlers and Itiner ant Vendors (1), to provide for a single event license at a fee of ten ($10.00) dollars. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87; amended by Ord. No. 88-925, adopted 03/17/88)

SEC.

12-016.33 Exemptions


    (a) Blind Persons And Their Widows Or Orphans: License taxes levied by this Article shall not apply to blind persons who are exempted from license taxes by La. R.S. 46:371 through 46:373. The exemption provided by this Subsection shall apply only where the business is conducted by a blind person exclusively for his own support or the support of his family.

    (b) Artists And Craftsmen: Any occupational license tax imposed on retail dealers not having a fixed place of business shall not apply to Louisiana artists and craftsmen who display their own original art and handicraft for sale at functions sponsored by nonprofit organizations.


    (c) Nonprofit Organizations: The occupational license tax required by this Article shall not apply to those qualified nonprofit organizations which are exempt from the collection of sales and use taxes under the provisions of La. R.S. 47:305.14 or from the payment of federal income taxes under the applicable provisions of the Internal Revenue Code.

    (d) Specifically Not Exempt: This subsection shall not be construed to exempt museums, menageries, circuses or other traveling shows from the license required by Section 12- 016.32.5 (h) unless all of the proceeds from such shows are used for charitable, educational or religious purposes of the sponsoring qualified nonprofit organizations. It is the intention of this Subsection to exempt such traveling shows where its entire proceeds, except for necessary expenses connected therewith, are used for the charitable, educational, and religious purposes of the sponsoring qualified nonprofit organizations.

    (e) Wholesale Dealers In Certain Alcoholic Beverages: There shall be no license tax imposed, assessed, or collected under the provisions of this Article, on any person engaged in the business of selling at wholesale, malt, vinous, spirituous, alcoholic or intoxicating liquor containing more than six (6%) per cent of alcohol by volume, and beer, porter, ale, fruit juices and wine containing more than one-half of one (0.5) per cent of alcohol by volume.

    (f) Other Exempted Businesses: Banks, homestead and building and loan associations, clerks, laborers, ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural or horticultural pursuits, those operating saw mills, and corporations organized and operated for the purpose of lending money to farmers for production purposes, the stock of which is owned by farmer members and employees of such corporations, shall be exempted from any provisions of this Article.

    (g) Manufacturers:    Manufacturers shall be exempted from any provisions of this Article; however, manufacturers who sell their manufactured articles at retail shall be subject to the payment of a license tax on such retail sales as fixed by this Article. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.34 Deductions


    (a) Petroleum Taxes: In calculating the gross sales at retail gasoline filling and service stations or at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom that part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by Federal or State statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils.

    (b) Undertaking And Funeral Directing: The term "gross annual receipts" as used in this Article shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.

    (c) Stocks And Bonds, Interstate Sales: In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the State of Louisiana shall deduct therefrom forty percent (40%) in the case of purchase and sales of stocks and bonds consummated on exchanges located outside the State of Louisiana and fifty-five percent (55%) of purchases and sales of commodities consummated on exchanges located outside the State of Louisiana.



    (d) Retail Or Wholesale Sales Of Motor Vehicles And Boats: In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor busses, motorcycles, motor bicycles, motor scooters, motor tractors, motor propelled road machinery, farm implements, and equipment designed for use with tractors and other motor propelled equipment, trailers, semi-trailers, aircraft, or other motor propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including, but not limited to, sales of parts and accessories, receipts from repair shops and sales of motor vehicles; however, the gross sales and receipts from the sale of the above listed motor vehicles and boats shall not exceed Seven Hundred Thousand Dollars ($700,000.00). (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)

SEC.

12-016.35 Special Provisions


    (a) No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, who holds a license issued by the State Licensing Board for Contractors, as defined in this Article, either upon a cost-plus basis or upon other than a cost- plus basis, except the governing authority of the municipality or Parish in which is located the principal place of business of such contractor within the State, as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed Seven Hundred Fifty Dollars ($750.00).

    (b) The tax shall be computed on the basis of the schedules contained in this Article according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.

    (c) For lessors with a place of business in this State, the tax shall be computed on the basis of the schedules contained in this Article according to the physical location of such business without regard to the location where the leased property is situated within this State.

    (d) A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one (1) business, and to have only one place of business which shall be the place where the general office within the State as designated by such person is located.
    
    (e) Nothing in this Article is intended to levy a tax on those receipts subject to the tax under the provisions of LSA R.S. 22:1076.

    (f) Under the provisions of this Article no occupational license tax totaling more than Fifty Dollars ($50.00) levied against a small business will increase more than twenty-five percent (25%) in the first year over the occupational license tax it paid under the schedules of classifications used in 1985. "Small business" shall be defined as any person who employs fifteen full-time persons or less per business establishment and which has Two Million Dollars ($2,000,000.00) or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classifica tion in this Article.

    (g) In imposing the tax set forth in this Article, any municipality or Parish may grant such exemptions or deductions as it deems necessary.

(Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87)


STATE REFERENCE: Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 comprised of R.S. 47:341 through 363 as amended and reenacted Act 1017, revising the State Occupational License Tax Law for local governments of the 1986 Regular Session.

SEC.

12-016.38 Effective Date


        This Ordinance/Article shall become effective January 1, 1988. (Ord. No. 87-815, adopted 06/18/87; amended by Ord. No. 87-871, adopted 10/15/87, amended by Ord. No. 88-925; adopted 03/17/88)

Section 12-016.39 Failure to Obtain License When Required; Penalty

    It is strictly prohibited for any person who is required to obtain a license under the provisions of Section12-016.10 through Section 12-016.38 to conduct any business or activity governed by the provisions thereof, prior to obtaining the required license. A violation of this requirement shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars per day for each day the violation continues or imprisoned for not more than thirty (30) days, or both.
(Ord. No. 05-1215, adopted 12/01/2005)

SECS. 12-016.40 - 12.019.99 Reserved.