ARTICLE III


CHAIN STORE TAX


SEC.

12-020.10 Scope


    The license herein authorized shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under laws of this State or the Ordinances of this Parish. However, this tax shall not be imposed or collected on a chain store located within any municipality of this Parish. (Ord. No. 653, Bk. 8, P. 51)

STATE REFERENCE: LSA R.S. 47:10, Power of Police Jury to levy chain store tax.

SEC.

12-020.20 Levied


    There is hereby levied an annual chain store tax upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within their respective boundaries, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.

SEC.

12-020.48 Amount


    The license tax for the businesses described in this Article shall be based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within the Parish or not and whether within this state or not; the maximum license for each store or establishment shall be as follows:

    NUMBER OF STORES IN GROUP


At Least                     But Not More                License $
                              Than
                                                                                    
2         10     10.00
11         35     15.00
36         50     20.00
51        75      25.00
76        100     30.00
101        125     50.00
126        150    100.00
151        175    150.00
176        200    200.00
201        225    250.00
226        250    300.00
251        275    350.00
276        300    400.00
301        400    450.00
401        500    500.00
501         and over     550.00

The tax for any store opened after June thirtieth of any year shall not exceed one-half of the annual amount. (Ord. No. 653, Bk. 8, P. 51)

SEC.

12-020.49 Reports


    Every person engaged in a chain store business in this Parish shall, on or before the first day of February of each year, render to the Parish Tax Collector a report containing a true and complete statement showing the number of stores or establishments operated or maintained in the Parish, and the name, location and street address of each store, the total number of such stores whether in this State or not, as of the report date, and such other information as may be required by the Parish Tax Collector. Whenever a new store is opened which was not included in the above mentioned report, a supplemental report setting forth the required information shall be filed prior to the expiration of thirty (30) days after the date of opening. (Ord. No. 653, Bk. 8, P. 51)

SEC.

12-020.50 Payment; Separate Licenses Required; Posting


    Payment of licenses authorized and levied hereunder shall accompany the report required per above paragraph and become delinquent if not paid when due. A separate license shall be issued for each store for which the tax has been paid, as herein provided. (Ord. No. 653, Bk. 8, P. 51)

SEC.

12-020.51 Posting Of License


    A person holding a license issued pursuant to the provisions of this Article shall post such license in a conspicuous place in each store. (Ord. No. 653, Bk. 8, P. 51)

SEC.

12-020.52 Due Date, Interest And Penalties


    All taxes levied herein shall be due and payable on January first of each year and shall become delinquent March first of each year, and shall, after becoming delinquent, bear interest at the rate of one per cent per (1%) month plus ten per cent (10%) additional on both principal and interest as attorney fees in all cases where an attorney is called on to assist in

the collection of such licenses. In addition, a penalty of five per cent (5%) of the tax due for each thirty (30) days or fraction thereof from the due date until the tax is paid, shall also be imposed, but is limited to a maximum of twenty-five per cent (25%). (Ord. No. 653, Bk. 8, P. 51)

SEC. 12-020.53 Applicability Of State Law

    There is hereby incorporated into this Section by reference all of the applicable provisions of State law relating to the assessments, collections, enforcement, interest, penalties, and costs, and all other provisions, as amended. (Ord. No. 653, Bk. 8, P. 51)

STATE REFERENCE: LSA R.S. 47:10, Power of Police Jury to levy chain store tax.

SEC. 12-020.54 Application For License

    (1)     Every person subject to a chain store tax levied by this Article shall apply to the Tax Collector in and for the Parish 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.

    (2)     If the Tax Collector is not satisfied with the facts set forth in the application, or for any reason desired to audit the books and records of the taxpayer, the Tax 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.

    (3)     Where an individual is an applicant for a license, required by this Article, the application must be signed by him; there a partnership or an association of persons, by a member of the firm; and where a corporation, by the proper officer thereof.

    (4)     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 punished as provided in Section 1-008.0 of this Code. (Ord. No. 653, Bk. 8, P. 51)

(2)     SEC.

12-020.55 Costs Of Collection



    The Collector is authorized to withhold from the collections under this Ordinance not more than the percentage for collection of taxes as approved by the Police Jury and authorized by the State Legislature. (Ord. No. 653, Bk. 8, P. 51)

(3)     SEC.

12-020.56 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 of the Parish; all moneys collected less allowable deductions and refunds, shall be paid to the Parish Treasurer on or before the tenth day of the month following the month in which the taxes are collected, and shall be credited to the Parish General Fund. (Ord. No. 653, Bk. 8, P. 51)

(4)     SECS. 12-020.57 - 12.022.99 Reserved