ARTICLE I IN GENERAL   (Return to Table of Contents)

There is hereby levied an annual acreage tax of two cents ($0.02) per acre on all forest lands and cut over potential forest lands situated in all areas of the Parish, except lands classified as marsh or swamp land subject to overflow. Said tax shall be assessed, collected, remitted and administered as provided by law. (Ord. No. 103, Bk. 2, P. 164)

1. Required, Fee, Term, Renewal: A seismic exploratory permit from the St. Tammany Parish Police Jury is hereby required of all parties engaging in seismic exploratory activities within the boundaries of St. Tammany Parish, Louisiana (excluding ac­tivities totally confined to State of Louisiana owned or con­trolled lands and water bodies). The seismic exploratory permit shall bear the signature of the Police Jury President or authoriz­ed designee, the Secretary to the Police Jury and approval signa­ture of the Director of the Department of Permits and Inspections or head of the Department of Public Works. The fee for a seismic exploratory permit shall be established as One Hundred Dollars ($100.00). Permits shall be valid for a period of six (6) months and are subject to renewal for not more than two (2) ninety-day (90) periods at the discretion of the Police Jury President and the Dire­ctor of the Department of Permits and Inspections or head of the Department of Public Works.
2. Application Information Required: All applications for seismic exploratory permits shall be submitted to the St. Tammany Parish Police Jury Office ten (10) days prior to the issuance of a permit. All applications shall contain the following informa­tion:
   1. The name of the applicant (agent/representative and corporation);
   2. Address(es) of applicant(s);
   3. Phone number(s);
   4. Description of proposed work;
   5. Location of proposed work;
   6. Name of contractor;
   7. Address of contractor;
   8. Phone number of contractor.
3. Additional Information Required: The following informa­tion shall accompany and be attached to all applications for seismic exploratory permits:
   1. A certificate of proof of current liability insurance (included therein shall be identification of the carrier, representative and claims telephone number);
   2. Copies, including permit numbers, of all applicable State and Federal agency permits, i.e., Wildlife and Fisheries Commission, State Mineral Board, Department of Transportation, Department of Public Safety, Divis­ion of State Police, and U.S. Corps of Engineers.
4. Public Recordation: It shall be the responsibility of the Secretary to the St. Tammany Parish Police Jury to record all applications for seismic exploratory permits with the St. Tammany Parish Clerk of Court at the time of issuance. The fees for said recordation are to be borne by the applicant at the time of permit issuance.
5. Financial Guarantee: Upon the issuance of a seismic exploratory permit the applicant/recipient shall provide a letter of credit in the sum of Twenty-Five Thousand Dollars ($25,000.00) to St. Tammany Parish, Louisiana, to ensure compliance with sub­section (f) of this Section.
6. Restoration Of Lands: All operators conducting seismic activities shall exercise due and reasonable caution when travers­ing public rights-of-way and public lands and water bodies as to minimize disturbance to same. All public rights-of-way, public properties, existing and recognized natural drainage and en­gineered drainage shall be restored to its preexisting condition if damaged by work crews and/or equipment associated with the exploratory activity.
7. Monitoring: It shall be the responsibility of the Depart­ment of Public Works to review and inspect the seismic exploratory site prior to the commencement of any activity and upon the cessa­tion of activity and vacation of the operator to ensure compliance with subsection (f) of this section. The operator shall be as­sessed a fee of Seventy-Five Dollars ($75.00) for each such in­spection to cover the costs of the Department of Public Works, St. Tammany Parish, Louisiana.
8. Penalties For Noncompliance: Any person, firm or corpora­tion violating any of the provisions or requirements of this Section shall be deemed guilty of a misdemeanor and upon convic­tion shall be assessed a fine of not less than One Hundred Dollars ($100.00) or be imprisoned for not more than thirty (30) days, or both at the discretion of the court. Each day s violation shall be considered a separate offense. (Ord. No. 1087, adopted 12/11­/79; Ord. No. 84-91, adopted 05/17/84)

CROSS REFERENCE: See Chapter 2, Section 2-009(b)(2) of the Code of Ordinances for Seismic Exploratory Permit Costs reiterated.

(a) All land clearing permits within Sub-Drainage District No. 1 (Parcel) of Drainage District No. 3, shall be reviewed and approved by Sub-Drainage District No. 1 (Parcel) Board of Commissioners.

CROSS REFERENCE: See Chapter 7, Section 7-078.00 for the description of the boundaries of Sub-Drainage District No. 1 (Parcel) of Gravity Drainage District No. 3.

(Ord. No. 84-231, adopted 10/18/84; Ord. No. 85-413, adopted 06/20/85; Ord. No. 86-698, adopted 09/18/86; Ord. No. 87-826, adopted 07/16/87; Ord. No. 87-862, adopted 10/15/87; Ord. No. 87-872, adopted 10/29/87)

EDITORIAL NOTE: Adoption of Ord. C.S. No. 02-0460, 04/04/02, and Ord. C.S. No. 04-0951, 09/02/04, amending Land Use Regulations Ordinance 523, Section 5.17 Land Clearing Permit, operated to repeal the provisions of subsections (a) through (I) of Section 12-003.00. Subsection (j) is retained and renumbered as Subsection (a) above.

EDITORIAL NOTE: Ord. No. 88-999 adopted 11/17/88 amends Ord. No. 87-882 adopted 11/19/87 subsection (a) thereof increasing the contract amount from $5,000.00 to $20,000.00.

1. To the end that the Parish of St. Tammany, and the politi­cal subdivisions thereof may receive all taxes due in every in­stance, contractors and subcontractors desiring to engage in, prosecute, follow or carry on the business of contracting shall register with the St. Tammany Parish Sheriff as Collector of Sales and Use Tax for the Parish of St. Tammany, for each contract where the total contract price or compensation to be received amounts to more than Twenty Thousand Dollars ($20,000.00). The Sheriff shall charge a fee for such registration in the amount of Ten dollars ($10.00) for each such contract. (Ord. No. 87-882, adopted 11/19­/87; amended by Ord. No. 88-999, adopted 11/17/88)
2. "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.
3. No Parish entity charged with the responsibility of issu­ing any permit, license or certificate necessary for the lawful commencement of any construction contract shall issue such permit, license or certificate to a contractor until sufficient evidence is presented by the applicant that he has registered with the Sheriff, as collector of sales and use tax in compliance with this Section.
4. The Sheriff shall promulgate such rules and regulations and may have printed such forms as are necessary to effectuate the provisions of this Section.
5. Nothing herein shall be constructed so as to affect the licensing requirements of this chapter [Section].

(Ord. No. 87-850, adopted 08/20/87; Ord. No. 87-882, adopted 11/19/87)

1. Any person desiring to distribute or display a political sign in connection with an organized campaign in support of or opposition to and candidacy, political slate or ticket, or ballot proposal shall first make an application to the Department of Development for the issuance of a temporary sign permit. Such application shall include the name, address and telephone number of the applicant. The applicant for the permit shall provide the Department of Development with specimen copies of all signs to be distributed or displayed under the permit.

2. The Department of Development shall issue the requested permit upon receipt of the application and specimens provided for in paragraph A, above. Said permit shall authorize the distribution, erection and display of an unlimited number of signs of the type or types submitted by the applicant.

3. Any such permit shall be issued for a period of time not to exceed thirty (30) consecutive calendar days before qualifying and expires on the tenth (10th) day following the date of the general election to which the sign pertains, however, that in the event that signs are distributed, erected or displayed under any such permit in connection with any candidacy or ballot proposal which involves more than one election, the permit shall automatically extend to the tenth (10th) day following the date of the general election to which the sign pertains.

4. No political sign shall be erected or displayed in any public right-of-way.

5. No political sign shall exceed thirty-two (32) square feet in sign face area.

6. The applicant shall remove all political signs erected or displayed under any permit issued to him under the provisions of this section no later than ten (10) calendar days following the last election to which the signs pertain. Upon the failure to timely remove such signs, the Parish may thereafter remove and dispose of any remaining signs.

(Ord. No. 96-2421, adopted 05/16/96)

ARTICLE II ST. TAMMANY PARISH [OCCUPATIONAL] LICENSE TAX   (Return to Table of Contents)

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

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)

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)

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, itiner­ant 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 con­tiguous 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)

(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)

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)

(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)

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)

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)

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).

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)

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.
2. 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.
3. 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.
4. 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.
5. 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)

1. 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.
2. 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.
3. 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.
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 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)

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)

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 busi­nesses, 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)

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)

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)

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)

(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

(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)

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.

(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)

(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

(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)

(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:

(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)

(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:

(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)

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 ar­ticle(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 forfei­ture 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 Itiner­ant 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)

(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)

(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)

(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 classifica­tion 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.

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)

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)

ARTICLE III CHAIN STORE TAX   (Return to Table of Contents)

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.

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.

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

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)

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)

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)

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)

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)

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.

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)

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)

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)

ARTICLE IV HOTEL TAX   (Return to Table of Contents)

As used in this Article, the following words, terms and phrases have the meanings ascribed to them in this Section, except when the context clearly indicates a different meaning:

Collector means the person or agency designated by the Police Jury as the collector of the tax imposed herein and includes any employees and duly authorized assistants.

Commission means the St. Tammany Parish Tourist and Convention Commission, comprising the entire Parish and including its appointed members to the Board of Directors.

Hotel as used herein shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging or sleeping purposes to transient guests where such establishment consists of two (2) or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. Motels and tourist camps and overnight camping facilities are included within the definition in this paragraph and shall specifically include es­tablishments providing campgrounds and hook-ups or connection facilities for transient or overnight campers who travel or pro­vide their own camping equipment but pay fees and consideration for the location and placement and various services for such campers.

Person as used herein shall have the same definition and meaning as that contained in LSA R.S. 47:301(8) and shall include any individual, firm, copartnership, joint adventure, associa­tion, corporation, estate, trust, business trust, receiver, syndicate, this State, any Parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number. (Ord. No. 674, Bk. 8, P. 197)

STATE REFERENCE: LSA R.S. 33:4574.1, authorization of tax, and LSA R.S. 33:4574.2.

1. There is hereby levied and imposed within both the incor­porated and unincorporated areas of the Parish a tax upon the occupancy of hotel rooms, motel rooms and overnight camping facil­ities, including camp­grounds, within the Parish for the operations of the Commission.
2. The tax levied and imposed hereby is fixed at the rate of three per cent (3%) of the rental or fee charged for such occupancy as defined and described in this Article. (Ord. No. 674, Bk. 8, P. 197; amended by Ord. No. 93-1788, adopted 08/19/93)
EDITORIAL NOTE: By the authority of Ord. No. 95-2275, adopted 09/21/95, the authority to levy the 3% hotel occupancy tax is transferred to the St. Tammany Parish Tourist and Convention Commission.
3. c. In accordance with the framework provided by Act. No. 47 of the 1995 Regular Session of the Louisiana Legislature, the three per cent (3%) tax upon the rental of fee charged for the occupancy of hotel rooms, motel rooms and overnight camping facilities within Ordinance P.J.S. No. 93-1788, adopted August 19, 1993, is hereby rescinded and repealed, effective October 1, 1995, the effective date of the three per cent (3%) hotel occupancy tax is now levied by the St. Tammany Tourist and Convention Commission. (Ord. No. 95-2275, adopted 09/21/95)

The tax imposed by the provisions of this Article shall not apply to the rent for hotel rooms rented to the same occupant for a period of thirty (30) or more calendar days, or those hotel rooms rented on an annual contractual basis for consecutive or non-con­secutive days. (Ord. No. 674, Bk. 8, P. 197)

The Tax levied and imposed by this Article shall be paid by the person or persons who exercise or are entitled to occupancy of the hotel room, motel room, overnight camping facility or campground and shall be paid at the time the rent or fee of occupancy is paid. (Ord. No. 674, Bk. 8, P. 197)

The tax levied and imposed by this Article shall be collectible from all persons engaged in as dealers or operators of the facili­ties for which this occupancy tax is imposed. (Ord. No. 674, Bk. 8, P. 197)

The taxes levied and imposed hereunder shall be due and shall be payable monthly at the same time and on the same dates as the sales and use tax imposed by the Parish School Board is due and payable. (Ord. No. 674, Bk. 8, P. 197)

The Police Jury shall, as circumstances and necessity dictate, employ or arrange for a collector for the collection of and ac­counting for the tax imposed hereby. The President of the Police Jury is hereby authorized to execute on behalf of the Police Jury an agreement with the Sheriff to collect the aforesaid tax on behalf of the Police Jury and shall allow the Sheriff to retain a percentage of the taxes collected to cover the cost and fair compensation for the services rendered in collecting, enforcing and remitting the tax to the St. Tammany Parish Tourist and Convention Commis­sion. (Ord. No. 674, Bk. 8, P. 197)

The proceeds of the tax levied herein, less a reasonable sum to be retained by the governing authority or authorities for a col­lection fee, shall be appropriated to the St. Tammany Parish Tourist and Convention Commission, and shall be used by the commission for the purpose of attracting conventions and tourists into the area of the jurisdiction of the commission or any other purpose authorized by law. (Ord. No. 674, Bk. 8, P. 197)

CROSS REFERENCE: See St. Tammany Parish Convention and Tourist Commission, Chapter 2, Article V, Section 2-061.0 through 2-063.0 in the Code of Ordinances.

1. The Commission shall annually submit to the Police Jury a budget for its operations during the ensuing year, and the Police Jury shall have the right to approve or disapprove such budget. Upon approval of the budget by the Police Jury, the Commission shall proceed to act thereunder.
2. The Commission may borrow money to pay its obligations that cannot be paid at maturity out of current revenue from the tax authorized herein but shall not borrow a sum greater than can be repaid out of the revenue received by the Commission during the year in which the money is borrowed.
3. The books of the commission shall be audited by an indepen­dent Certified Public Accountant annually and said accountant shall make a written report of his audit to the Police Jury and the Commission. Such report shall be furnished to the Police Jury not less than thirty (30) days prior to the submission by the Commis­sion of its proposed budget to the Police Jury as provided by subsection (b). (Ord. No. 674, Bk. 8, P. 197)

CROSS REFERENCE: See "Special District Budgets", Chapter 2, Article VI, Sections 2-071.0 through 2-092.0 in the Code of Ordinances.

Failure to pay any tax due as provided in this Article shall ipso facto, without demand or putting in default, cause said tax, interest, penalties, and costs to become immediately delinquent, and the Police Jury is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the said dealers or operators of the facilities for which this occupancy tax is imposed to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer or person should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the governing authori­ty, prohibi­ting such dealer from the further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunc­tion shall be considered as a contempt of court, and punished according to law. (Ord. No. 82-384, adopted 06/17/82)

If the amount of tax due by the person or dealer is not paid on or before the twentieth day of the month next following the month for which the tax is due, there shall be collected, with said tax, interest upon said unpaid amount, at the rate of eighteen per cent (18%) per annum, or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due 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 per cent (5%) for each thirty (30) days, or fraction thereof, of delinquency, not to exceed twenty-five per cent (25%) in aggregate, of the tax due, when such tax is not paid within thir­ty (30) days of the date the tax first becomes due and pay­able, and in the event of suit, attorneys fees at the rate of twenty-five per cent (25%) of the aggregate of tax, interest and penalty. (Ord. No. 82-384, adopted 06/17/82)

In the event any person or dealer fails to make a report and pay the tax as provided by this Article, or in case the dealer or person makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the collector to make an estimate for the taxable period of the occupancy of the facility and an estimate of the cost price of the occupancy and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the person or dealer. In the event such estimate and assessment requires an examination of books, records or documents, or an audit thereof, then the Collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon. Such costs and penalties when collected shall be placed in an account in the same manner as are the taxes collected under this Article.

If any person or dealer fails to make any return required by this Article or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regula­tions, but not intent to defraud, there shall be imposed, in addition to any other penalties provided herein, a specific penal­ty of five per cent (5%) of the tax or deficiency found to be due or Ten Dollars ($10.00), whichever is greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced either in a separate action or in the same action for the collec­tion of the tax. (Ord. No. 82-384, adopted 06/17/82)

If a person or dealer liable for any tax, interest or penalty hereunder shall sell his business or shall sell out his business or quit business; he shall make a final return and payment within fifteen (15) days after the date of selling or quitting business. His successor, successors, or assigns, if any, shall withhold sufficient purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money as provided, he shall be personally liable for payment of taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assig­nors. (Ord. No. 82-384, adopted 06/17/82)

ARTICLE V CHARITABLE RAFFLES, BINGO, KENO AND PULL-TAB GAMES   (Return to Table of Contents)

EDITORIAL NOTE: Ord. No. 85-328, adopted 01/17/85, revised Article V to read as set out in Divisions 1, 2, and 3. The Article formerly was derived from Ord. No. 491. Ord. No. 85-546, adopted 12/19/85, amended the Article in its entirety to add pull-tab games.

A. Except as otherwise provided in paragraph B of this Section, it shall be legal, and charitable raffles, bingo, keno and pull-tab games shall be permitted within the Parish subject to the provisions of this Article.

B. Based on the authority set forth in Title 4 of the Louisiana Revised Statutes, Sections 718(F), 724(I), 706(B) and (C)(1), 713(A) and 735(B), and all other applicable authority, it shall be prohibited in the unincorporated areas of St. Tammany Parish for any person, association, organization, or corporation to hold, operate or conduct the specific game of chance identified in R.S.4:707(A)(4) as electronic video bingo as provided for in R.S. 4:724. It shall be prohibited for any office, agency, department or employee of St. Tammany Parish to issue any license or permit to any person, association, organization, or corporation to hold, operate or conduct the specific game of chance identified in R.S.4:707(A)(4) as electronic video bingo as provided for in R.S. 4:724.

(Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85, amended by Ord. No. 09-2078, adopted 06/04/2009)

The Police Jury or its designee shall have and exercise control of such supervision of all games of chance conducted under a license issued in accordance with the provisions of this Article, and [the] provisions of LSA R.S. 33:4861.1 - 33:4861.17 governing the holding, operating and conduct of the same; and the Police Jury shall have the power and authority to suspend any license issued by the Police Jury and to revoke the same, after hearing, for any violation of any such provisions, and shall by its of­ficers and agents have the right of entry at all times into any premises where any such game of chance is being held, operated and conducted, or where it is intended that any game of chance shall be held, operated and conducted, or where any equipment being used or intended to be used in the conduct thereof is found, for the purpose of inspecting the same. (Ord. No. 85-328, adopted 01/17­/85; Ord. No. 85-546, adopted 12/19/85)

No game or games of chance shall be conducted under any license issued under the provisions of this Article no more often than fifteen (15) sessions per month or three (3) sessions per week per bingo facility. The number of bingo sessions shall be limited to one (1) session per day for each bingo facility. No session shall be held between the hours of 12:00 a.m. (midnight) and 12:00 p.m. (noon), nor shall any sessions be held for more than two (2) consecutive days. (Ord. No. 85-328, adopted 01/17/­85; Ord. No. 85-546, adopted 12/19/85; amended by Ord. No. 91-1410, adopted 02/21/91)

No person shall hold, operate or conduct or assist in hold­ing, operating or conducting any game or games of chance under any license issued under this Article except an active member of the organization or association to which the license is issued. No such game of chance shall be conducted with any equipment except such as shall be owned absolutely or used without payment of any compensation therefor by the licensee. No item of expense shall be incurred or paid in connection with the holding, operating or conducting of any game of chance, held, operated or conducted pursuant to any license issued under this Article, except such as are bona fide items of expense for goods, wares and merchandise furnished which are reasonably necessary to be purchased or fur­nished for the holding, operating or conducting of such game. No commission, salary, compensation, required or recompense whatever shall be paid or given, directly or indirectly, to any person holding, operating or conducting, or assisting in the holding, operation or conduct of any games of chance so held, operated or conducted.

Bingo halls (lessor), their agents nor any of their subsidiaries shall not lease, rent or sell any bingo equipment or related materials and supplies for the operation of these games of chance (bingo). Bingo halls in violation of the provisions of this Article shall lose their authorization to operate. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

It shall be lawful for any bona fide nonprofit veterans chari­table, educational or religious or fraternal, civic, service clubs or Mardi Gras Carnival organization that has received a permit to parade from a municipality or public governing authori­ty which is domiciled in the Parish to hold and operate the specific kind of game of chance commonly known as bingo, raffle, keno and pull-tab games, played for prizes with cards bearing numbers or other designations, five (5) or more than one (1) line, the holder covering numbers, as objects, similarly num­bered, are drawn from a receptacle and the game being won by the person who first covers a previously designated arrangements of numbers on such a card; and the game of chance commonly known as pull-tabs played for prizes with cards or tickets and as defined in LSA R.S. 33:4861.2; by selling shares or tickets or rights to participate in such games, and by conducting the games according­ly when the entire net proceeds of such games are to be devoted entirely to educational, charitable, patriotic, religious or public spirited uses within the State, whose officers are resi­dents of the Parish as evidenced through the voter registration rolls of the Parish Registrar of Voters. It is herewith required that all bona fide local organiza­tions provide the Parish with a copy of a valid permit issued by the State of Louisiana. Should an applicant not currently possess a valid permit issued by the State of Louisiana, the applicant shall be eligible for a ninety day permit to conduct games of chance allowable under the provi­sions of this Division provided that all net proceeds are escrow­ed with the Parish. Should such permit be denied by the State of Louisiana, all proceeds shall be forfeited to the Parish for the benefit of nonprofit community service organizations. In the event such permit is approved by the State of Louisiana, such funds shall be released to the organiza­tion conducting such games. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85; amended by Ord. No. 91-1450, adopted 05/16/91)

1. Definition. Pull-tabs shall mean single or banded tickets or cards each with its face covered to conceal one (1) or more numbers or symbols, where one (1) or more card or ticket in each set has been designated in advance as a winner.
2. Regulated. No organization, distributor or manufacturer or any representative thereof, either with knowledge or in circum­stances whereunder he reasonably should have known, shall possess, display, put out for play, sell or otherwise furnish to any person any deal of pull-tabs:
   1. In which the winning pull-tabs have not been completely and randomly distributed and mixed among all other pull-tabs in the deal;
   2. In which the location or approximate location of any of the winning pull-tabs can be determined in advance of opening the pull-tabs in any manner or by any device, including but not limited to any pattern in the manuf­ac­ture, assembly or packaging of pull-tabs by the manufac­turer, by any markings on the pull-tabs or container, or by the use of a light; or
   3. Which does not conform in any respect to these require­ments as to manufacturer, assembly, or packaging.
3. Purchase. Effective January 1, 1986, a distributor shall not purchase or be furnished any deal of pull-tabs from a manufac­turer of pull-tabs unless all of the following conditions are met:
   1. The manufacturer s label or trademark has been regis­ter­ed with the Office of State Police.
   2. Each individual pull-tab manufactured has conspicuously set forth on it the name of the manufacturer or a label or trademark which identifies its manufacturer.
   3. The pull-tab is of a type approved by the Office of State Police for use in Louisiana. (Ord. No. 85-546, adopted 12/19/85)

A bona fide senior citizen recreation club, upon application to the Parish shall be exempt from the licensing and reporting provi­sions of Divisions 2 and 3 of this Article. A bona fide senior citizen s recreation club for the purpose of this Article shall be defined as an organization which is recognized and sanctioned by the local Council on Aging, composed wholly of members, age sixty (60) years or greater, whose only function is to provide amusement and diversion for its membership exclusively. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

1. Each applicant for a license under this Division shall file with the Parish Police Jury a written application therefor in the form prescribed by the Jury, duly executed and verified, in which shall be stated:

2. The name and address of the bona fide nonprofit organi­zation or as­socia­tion;

3. The names and addresses of its officers;

4. The specific kind of game or games of chance intended to be held, operated and conducted by the applicant, and the place or places where, the date or dates and the time or times when such game or games of chance are intended to be con­ducted by the applicant under the license applied for;

5. The items of expense intended to be incurred or paid in connection with the holding, operating and conducting of such game or games of chance and the names and addresses of the persons to whom, and the purposes for which, they are to be paid;

6. The specific purposes to which the entire net proceeds of such game or games of chance are to be devoted and in what manner;

7. That no commission, salary, compensation, reward or recom­pense will be paid to any person for holding, operating or conducting, or assisting in the holding, operating or conducting of such games of chance;

8. A description of all prizes to be offered and given in all such games of chance to be held, operated and conducted under such license;

9. A list containing the names and addresses of all of its officers and members. The lone exception to this provision would be in the case of church­es, which are required to submit the names of those persons respon­sible for the operation of the game of chance, along with the names of all persons who would be working in conjunction therewith.

10. In each application there shall be designated an active member or members of the applicant under whom the game or games of chance described in application are to be held, operated and conduct­ed; and, to the application shall be appended a statement executed by the applicant and by member or members so desig­nated that he or they will be responsi­ble for hold­ing, operat­ing and conducting of such game or games of chance in accordance with the terms of such license. (Ord. No. 85-328, adopted 01/17­/85; Ord. No. 85-546, adopted 12/19/85; amended by Ord. No. 91-1450, adopted 05/16/91)

Upon application for a permit, the State of Louisiana shall make or cause to be made an investigation of the qualifica­tions of each applicant and the merits of the application, with due expedition after the filing of the application. The State shall determine whether the applicant is duly qualified to hold, operate and conduct games of chance; whether the member or members of the applicant designated in the applica­tion to hold, operate, conduct or assist in holding, operating or conducting the game or games of chance are bona fide active members of the applicant, persons of good moral character and have never been convicted of crime. Upon the applicant s approval by the State of Louisiana, no investiga­tion shall be made by the Parish. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85; amended by Ord. No. 91-1450, adopted 05/16/91)

Each organization applying for a bingo license shall pay an annual fee in the amount of One Hundred Dollars ($100.00). The fee shall be used by the Parish Police Jury staff or any other per­manent department deemed necessary by the Police Jury to handle the correspondence and/or supervision of bingo. An organization desiring a "one event" license shall submit an application in compliance with the provisions of this Article. Such organization shall submit a Twenty-Five Dollar ($25.00) fee for each such "one event" application. No more than four (4) such "one event" ap­plications shall be accepted from any one (1) organization. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

1. No application for the issuance of a license shall be refused by the Police Jury until after a hearing is held on due notice to the applicant, at which the applicant shall be entitled to be heard upon the qualifications of the applicant and the merits of the applications.
2. Any license issued pursuant to the provisions of this Article may be amended upon application made to the Police Jury if the subject matter of the proposed amendment could lawfully have been included in the original license. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

1. The Parish Police Jury shall have the power to revoke or suspend a license immediately upon the notification of an alleged violation of any provision of this Article. The Police Jury would then be compelled to call a public hearing on the alleged viola­tion within thirty (30) days of the suspension to determine whe­ther or not the permit should be permanently revoked. The Police Jury may grant a temporary operating permit for the interim opera­tion of the games pending the hearing, provided necessary safe­guards can be implemented compelling the organization to deposit all proceeds of the games into a special escrow account pending determination of the violation. Once a permit has been revoked, the organization is ineligible to apply for another permit for one (1) calendar year.
2. No organization which has had a permit previously revoked for violations of the terms of this Article shall be eligible for a new license under this Division until a public hearing is held on its qualifications and there is a showing by the applicant of just cause as to why a permit should be issued. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

Each license granted by the Police Jury pursuant hereto shall be in such form as the Police Jury shall require or deem necessary and shall contain a description of the kind or kinds of game or games of chance authorized to be held, operated and conducted thereunder, a statement of the name and address of the licensee, of the names and addresses of the member or members of the ap­plicant under whom such game or games of chance will be held, operated and conducted, of the number of times, or the hours during which, such game or games of chance are authorized to be conducted and the place or places where and of the specific pur­poses of which the entire net proceeds of such game or games of chance are to be devoted and any other information which may be required by the rules and regula­tions to be contained therein; and each license issued for the conduct of any game of chance shall be conspicuously displayed at the place where any game is to be conducted thereunder at all times during the conduct thereof. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

Bingo permits shall be issued for the Calendar Year of July 1st to June 30th. Effective January 1, 1992, bingo permits will be issued for six months, January 1 - June 30, 1992. Thereafter, all bingo permits will be issued from July 1st - June 30th. (Ord. No. 91-1450, adopted 05/16/91)

1. No later than fifteen (15) days after the end of the calen­dar month in which a game of chance licensed under this Article was held, operated or conducted, the organization or association which held, operated or conducted the game and its member or members who were in charge thereof shall furnish to the Parish Police Jury a duly verified statement showing:
   1. The amount of the gross receipts derived from each such game of chance, which shall include receipts from the sale of shares, tickets or rights in manner connected with participation in the game or the right to par­ticipate therein;
   2. Each item of expense incurred, or paid, and each item of expenditure made or to be made, including the name and address of each person to whom each such item has been, or is to be paid, with a detailed description of the merchandise purchased or the services rendered therefor;
   3. The net profit derived from each such game of chance, and the uses to which such net profit has been or is to be applied; and
   4. A list of prizes offered or given, with the respective values thereof.
2. It shall be the duty of each licensee to maintain and keep such books and records as may be necessary to substantiate the particulars of each such report.
3. It is herewith required of all organizations which are issued licenses to operate games of chance under this Article to submit to the Parish Police Jury quarterly reports (on the last working day of the month following that quarter) consolidating the monthly reports as follows:

(Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85; Ord. No. 89-1092, adopted 05/18/89)

STATE REFERENCE: LSA R.S. 33:4861 et seq.

The Parish Police Jury shall have the power to examine or to cause to be examined the books and records of any organization or association to which a license is issued under this Article, so far as they may relate to any transactions connected with the holding and conducting of any game of chance thereunder, and further, to examine any manager, officer, director, agent, member or employee thereof under oath in relation to the conduct of any such game of chance under any such license. Any information so received shall not be disclosed except so far as may be necessary for the purpose of carrying out the provisions of this Article. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

Additionally, all organizations which are issued licenses under the provisions of this Article shall remit a fee to the Police Jury to provide for the examination and administration of records and audit fees based on a flat fixed rate of three percent (3%) of net proceeds (gross proceeds after allowable expenses) for each quarterly filing.

Any prior monies collected under Ordinance No. 91-1424 in excess of 3% of net proceeds be refunded to the charitable organizations remitting same.

All charitable organizations holding licenses under this Article be given advance written notice of any proposed amendments in the future. (Ord. No. 86-328, adopted 01/17/85; amended by Ord. No. 91-1424, adopted 03/21/91; amended by Ord. No. 91-1485, adopted 09/19/91)

No persons, associations or corporation:

1. Possessing, selling or in any manner disposing of in the Parish, any shares, tickets or rights to par­ticipate in any game or games of chance conducted or to be conducted under any license lawfully issued pursuant to this Article;
2. Lawfully conducting or participating in the conduct of any such game of chance; or
3. Permitting the conduct of any such game of chance upon premises owned by him or it of any game of chance conducted or to be conducted under any license lawfully issued pursuant to this Article shall be liable to prosecution or conviction for violation of any provision of R.S. 14:90; however, this immunity shall not extend to any person or corporation knowingly conducting or participating in the conduct of any game of chance under any license obtained by any false pretense or statement made in any application for such license or otherwise, possessing, selling or disposing of shares, tickets or rights to participate in, or permitting the conduct upon any premises owned by him or it of any game of chance con­ducted under any license known to him or it to have been obtained by any such false or fraudulent pretense or statement. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

Any person who or which shall make any false statement in any application for a license under this Article or shall fail to keep such books and records as shall fully and truly record all trans­ac­tions connected with the holding, operating or conducting of games of chance under any such license or shall falsify or make any false entry in any books or records so far as they relate to any transac­tion connected with the holding, operating and conduct­ing of any game of chance under any such license or shall falsify or make any false entry in any books or record so far as they relate to any transaction connected with the holding, operating and conducting of any game of chance under any such license or shall violate any of the provisions of this Article or of any terms of such license shall be a disorderly person and if con­victed as such shall, in addition to suffering any other penalties which may be imposed forfeit any license issued to it under this Article and shall be ineligible to apply for a license under this Article for one (1) year thereafter. (Ord. No. 85-328, adopted 01/17/85; Ord. No. 85-546, adopted 12/19/85)

ARTICLE VI PLACES OF PUBLIC AMUSEMENT   (Return to Table of Contents)

As used in this Article, the following terms shall mean as indicated below:

License: The license required by the provisions of this Ar­ticle.

Licensee: A person holding a license required by the provisions of this Article.

Places Of Public Amusement: This term shall include the follow­ing:

1. Amusement park, which shall mean any place commonly known as an amusement park, amusement ground or amuse­ment center where swimming, dancing, games, exhibits or shows are carried on, conducted or allowed whether an admission fee is charged or not; provided that beer, wine or liquor is not sold, kept, provided or given away in connection with such amusement park.
2. Circus show, which shall mean and include all side­shows, circuses, traveling shows, animal shows, travel­ing carnivals, traveling or moving tent shows, exhibi­tions, temporary theaters or itinerant playhouses, excepting, however, motion picture theaters, playhouses being operated in a permanent structure, or the annual Parish Fair.
3. Dance hall, which shall be any place wherein dances are given, operated, conducted or permitted as a business enterprise, occupation or amusement whether or not music is provided by paid or amateur performers or by pre­recorded means. It shall not mean dances conducted by any nonprofit or charitable organization; provided that the net profit from any dance does not accrue to the private profit of any person.
4. Music festivals, which shall mean and include any outdoor festival, carnival, dance or like musical activity, whether or not music is provided by paid or amateur performers or by prerecorded means, which is of a periodic nature and to which members of the public are admitted for a charge, whether or not said charge is directly or indirectly made.
5. Public swimming pool, which shall mean a swimming pool to which members of the public are admitted for a charge, whether or not said charge is made directly or indirectly. The term shall not mean those swimming pools constructed on the business premises of motels, which pools serve exclusively the registered guests of said motel, or swimming pools operated by or for any municipality or recreation district. (Ord. No. 628, Bk. 7, P. 537)

CROSS REFERENCE: Sec. 16-002.00 (a) of this Code.

All public amusements which are subject to license under this Article shall close and cease operation continuously between the hours of 1:00 a.m. and 6:00 a.m. of each day. (Ord. No. 628, Bk. 7, P. 537)

Any person wishing to operate, maintain or conduct a place of public amusement shall first obtain a license to do so. No li­cense shall be issued, however, until all conditions required have been met and fulfilled. (Ord. No. 628, Bk. 7, P. 537)

Any person desiring to operate or conduct a place of public amusement shall file a written application (consisting of an original and five (5) copies) with the Police Jury, which shall contain the following facts and information:

1. The name, age, residence and mailing address of the person making said application. If the application is made by a partnership the names and addresses of the partners must appear. Where the applicant is a cor­pora­tion, the application must be signed by the Presi­dent, Vice-President and Secretary thereof and must contain the address of said corporate officers; and a certified copy of the Articles of Incorporation shall be submitted with the application.
2. A statement of the kind, character or type of place of public amusement, which the applicant proposes to conduct, operate or carry on.
3. The addresses or legal description of the place or premises where the proposed public amusement is to be conducted, operated or carried on, to include the following:
   1. The applicant must submit proof of ownership of the place where the public amusement is to be conducted or a statement signed by the owner of the premises in­dicat­ing his consent that the site be used for the proposed amusement.
   2. The applicant must submit statement from the Parish Department of Development, verifying that location of said public amusement is in compliance with the re­quire­ments as set forth in St. Tammany Parish Zoning Or­dinance No. 523, Appendix C.
   3. The number of days for which the license is sought.
   4. An estimate of the number of customers, spectators, participants and other persons expected to attend the public amusement for each day it is conducted. (Ord. No. 628, Bk. 7, P. 537; Ord. No. 86-660, adopted 07/17­/86)

The Clerk of Court shall collect from the license applicant a filing fee of Twenty-Five Dollars ($25.00) which shall be non-­refun­dable. (Ord. No. 628, Bk. 7, P. 537; Ord. No. 86-628, 06/19­/86)

(1) Upon receipt of the license application, the Clerk of Court shall file the original application and distribute one copy there­of to the Sheriff, the Parish Health Officer, the Director of the Department of Public Works, and the District Attorney. These Parish Department heads shall thereupon cause an investigation of the application.

(2) The Secretary of the Police Jury shall set the matter for public hearing at a regular meeting of the Jury, which shall be not later than sixty (60) days from the date of the filing of the application. Ten (10) days written notice of the date of such hearing shall be given to the applicant and to the Parish Depart­ments receiving a copy of the application.

(3) The Police Jury shall, based upon the reports of the interested Parish Departments and on the testimony of witnesses and evidence presented at said hearing, grant the application, deny the application, or set conditions which must be met before a license may be granted.

(4) Where conditions are imposed pertaining to Section 12-030.14 of this Code, the parish clerk must certify to the Tax Collector that all conditions have been met before a license may be issued. The clerk shall require written notice from Parish Departments charged with responsibility under said Section, that conditions have been met before issuing its cer­tification.

(5) When the Clerk of Court certifies that conditions have been met, the Tax Collector shall immediately issue a license specify­ing the name and address of the licensee, the premises licensed and the number of days operation authorized. (Ord. No. 628, Bk. 7, P. 537)

After holding the required public hearing, the Police Jury may deny issuance of a license if it finds any of the following:

(1) That the applicant fails to meet the conditions imposed in this Article.

(2) That the proposed public amusement will be conducted in a manner and/or location not meeting the health or safety standards established by the Ordinances of the Parish or the laws of the State.

(3) That the applicant has knowingly made a false, mislead­ing or fraudulent statement of material fact in the application for license, or in any other document required by this Article.

(4) That the applicant, his employee, agent or any person connected or associated with the applicant as partner, director, officer, stockholder, associate or manager, has previously conducted the type of public amusement being applied for which resulted in the creation of a public or private nuisance.

(5) That the applicant, his employee, agent or any person associated with applicant as partner, director, of­ficer, stockholder, associate or manager has been convicted in a court of competent jurisdiction, by final judgment of:

(1) An offense involving the presentation, exhibition, or performance of an obscene production, motion picture or play; or of selling obscene matter; or

(2) An offense involving lewd conduct; or

(3) An offense involving the use of force and violence upon the person of another; or

(4) An offense involving misconduct with children.

Where the application is denied, the Secretary of the Police Jury shall mail to the applicant written notice of denial within fourteen (14) days of said action, which notice shall include a statement of the reasons the application was denied. (Ord. No. 628, Bk. 7, P. 537)

(1) A person desiring a license shall pay the appropriate fee indicated below:

(1) For a dance hall, the sum of One Hundred Dollars ($100­.00) per year, payable in four (4) equal quarterly installments in advance.

(2) For an amusement park, the sum of One Hundred Dollars ($100.00) per year, payable in four (4) equal quarterly installments in advance.

(3) For a public swimming pool, the sum of Twenty-Five Dollars ($25.00) per year, payable in four (4) quarter­ly installments in advance.

(4) For a circus show, the sum of Two Thousand Four Hundred Dollars ($2,400.00) per year, payable in four (4) equal quarterly installments in advance; provided, however, that a license may be issued on a daily basis, a fee for which is hereby set at Fifty Dollars ($50.00) per day of operation.

(5) For a music festival, the sum of Four Thousand Eight Hundred Dollars ($4,800.00) per year, payable in four (4) equal quarterly installments in advance; provided, however, a license may be issued on a daily basis, a fee for which is hereby set at One Hundred Dollars ($100.00) per day of operation.

(6) A neighborhood or community benefit organization, organized for charitable or religious purposes, shall be exempt from paying the license fee provided in this Section; provided net proceeds from such activity does not accrue to benefit any private person.(Ord. No. 628, Bk. 7, P. 537)

A license authorizes the conduct of a public amusement for a maximum of three hundred sixty-five (356) days and shall be there­after renewed. A license may be renewed upon the same terms, conditions and pursuant to the same procedures required herein for the issuance of an initial license. (Ord. No. 628, Bk. 7, P. 537)

A licensee shall keep his license posted in a conspicuous place upon the premises at which the public amusement is conducted. (Ord. No. 628, Bk. 7, P. 537)

The Police Jury shall have the power to revoke any license, or to revoke and reinstate any license upon suitable conditions, when the following causes exist:

(1) The licensee fails, neglects or refuses to pay to the Tax Collector the fee prescribed by this Article.

(2) The licensee, his employee or agent, fails, neglects or refuses to fulfill any or all of the conditions imposed with reference to this Article.

(3) The public amusement violates any law or regulations established by the Ordinances of the Parish or the laws of the State.

(4) The licensee allows the public amusement to be con­ducted in a disorderly manner or knowingly allows any person to remain on the premises of the meeting while under the influence of intoxicating liquor, or any narcotic or dangerous drug.

(5) The licensee, his employee or agent, is convicted of any of the offenses enumerated under Section 12-030.14 of this Code. (Ord. No. 628, Bk. 7, P. 537)

Any person may file a complaint with the Secretary of the Police Jury or may petition the Police Jury to conduct a hearing concern­ing the revocation of the license of any licensee. The Secretary of the Police Jury shall give notice of the petition for hearing in accordance with the provisions of this Article. (Ord. No. 628, Bk. 7, P. 537)

Notice of intent to revoke any license shall be given and the licensee shall be entitled to a hearing. The Secretary of the Police Jury shall give notice, setting forth the causes for revo­cation and shall state the time and place at which the matter of revocation will be heard before the Police Jury. Said notice shall be mailed no later than ten (10) days prior to the date set for hearing. The Police Jury shall hear all interested par­ties and may revoke a license only for one or more causes enumera­ted by Section 12-030.14 hereof. (Ord. No. 628, Bk. 7, P. 537)

At the hearing required under Section 12-030.14 hereof, the Police Jury may establish conditions which must be met prior to the issuance of any license under this Article, except that the Police Jury may take a matter under submission before determining which conditions shall be imposed. Where the Jury takes a matter under submission, written notice of any conditions imposed as prere­quisite to the issuance of a license must be mailed to the ap­plicant within fifteen (15) days of the original hearing.

The conditions which may be imposed by the Police Jury regarding the Parish s general police power for the protection of health, safety and property of local residents and persons atten­ding such public amusements in the Parish, are as fol­lows:

Police Protec­tion: Every licensee shall employ at his own expense at least one private patrol­man or guard, approved by the Sheriff whose duty shall be the preser­vation of order and protec­tion of property in and around the place of public amusement.

In the case of public amusements expected to attract large numbers of persons, provision for additional private patrolmen and security guards may be required. One patrolman or security guard for every three hundred (300) persons expected to be in attendance may be required.

Said patrolmen may be required to be licensed and to be in attendance, wearing uniforms, at all times the public amusement is in operation. Where the Sheriff authorizes the employment of off-duty peace officers to meet the requirements of this Article, said peace officers shall be under the direction and control of the Sheriff. The Sheriff must be satisfied that the requisite number of private patrolmen or guards will be provided at all times of operation, before a license is issued. Submittal by the applicant of a written agree­ment between said applicant and a licensed private patrol agency may be required.

(2) Water Facilities: Every licensee shall provide an ample supply of water for drinking and sanitation purposes on the premises of the public amuse­ment. Quality and quantity of water and location of facili­ties must be approved by the Parish Health Officer prior to the issuance of a license.

In the case of outdoor public amusements, a supply of ten (10) gallons of water for each person expected to be in attendance may be required. All water shall meet U.S. Public Health Service Standards. Public and/or private lavatories and drinking facilities may be required. Drainage and sewage systems relating to such facilities shall be adequate to the satisfaction of the Parish Health Officer and shall be subject to his prior approval.

(3) Food Concessions: In case of public amusements pro­posed to be held in areas located a substantial dis­tance from markets, restaurants or like eating es­tablishments, applicant may be required to demonstrate that food will be available at the premises for each day of operation to adequately feed the number of persons expected to be in attendance. Concessionaires must be licensed pursuant to local regulation and State laws. Quality and quantity of food and location of concessions must be approved by the Parish Health Officer prior to the issuance of any license.

(4) Sanitation Facilities: Every licensee shall provide at least one closed toilet facility marked "MEN" and one such facility marked "WOMEN" on the premises of a public amusement. If large crowds are expected, a toilet for each forty (40) males and for each forty (40) females expected to be in attendance may be re­quired.

Chemical toilets must be emptied at licensee s expense as necessary and according to procedures es­tablished by the Parish Health Officer.

Every licensee shall be required to furnish at least one trash can with thirty-two (32) gallons capacity for every twenty-five (25) persons expected to be in atten­dance. Proof that the requisite quantity of trash and refuse receptacles will be available must be made to the Parish Health Officer. Trash and refuse shall be emptied at licensee s expense as necessary and pursuant to procedures established by the Parish Health Officer.

(5) Medical Facilities. Where a proposed public amusement is expected to attract large numbers of persons and is planned for a site which is located a substantial distance from existing medical treatment facilities, the applicant may be required to provide emergency medical treatment facilities on the premises of the public amusements. The location of such facilities, number of doctors, psychiatrists, psychologists, nurses and other aids needed to staff said facilities and the quantity of medical supplies, drugs, ambulances and other equipment that must be on the site, must be approved by the Parish Health Officer prior to the issuance of any license under this Article.

The Parish Health Officer shall calculate the need for medical service, based on the number of person expected to attend a public amusement, their expected age group, the duration of events planned and the possibility of exposure to inclement weather and out­door elements.

(6) Parking Areas. Persons desiring to operate or conduct public amusements may be called upon to provide a separate parking space for every two (2) persons ex­pected to attend the public amusement by motor vehicle. Such individual parking spaces shall be clearly marked and shall be not less than nine (9) feet wide and twenty (20) feet long.

The Sheriff or his designated agent must approve an applicant s "parking plan" before a license shall be issued.

(7) Access And Parking Control. Every licensee shall provide adequate entrance and exit to his public amuse­ment premises and parking areas therefor. Neces­sary roads, driveways and entrance ways shall exist to insure orderly flow of traffic into the premises from a highway or road which is a part of the Parish system of highways or which is a highway maintained by the State. The Sheriff must approve the licensee s plan for entrance and exit before a license shall be issued.

Additionally, any applicant may be required to show that traffic guards are under his employ to insure orderly traffic movement and relieve traffic congestion in the vicinity of the public amusement area.

(8) Illumination. Every licensee planning to conduct a public amusement after dark, or planning to allow persons who attend the public amusement to remain on the premises after dark, shall provide electrical illumina­tion to insure that those areas which are occupied are lighted at all times. The Sheriff or his designated agent must approve an applicant s lighting plan as a prerequisite to issuance of a license here­under.

A licensee may be required to illuminate specific areas on the premises in accordance with the following scale of lighting intensity:

Footcandles

Open area reserved for spectators 5 to 10

State areas 75 to 100

Parking and overnight areas 1 to 5

Restroom and concession areas 20 to 50

(9) Overnight Camping Facilities. Every licensee authori­zed to allow persons who attend the public amusement to remain on the premises overnight shall provide camping facilities and overnight areas. Such areas and facili­ties must be approved by the Parish Health Officer and Department of Permits and Inspections prior to the issuance of any license.

(10) Bonds. Any licensee may be called upon to post an indemnity bond and/or a performance bond in favor of the Parish in connection with the operation of a public amusement. Bonds required by this Article must be approved by the District Attorney prior to issuance of a license.

An applicant may be required to submit a surety bond written by a corporate bonding company authorized to do business in the State by the Department of Insurance, in an amount determined by the Police Jury. Said bond shall indemnify the Parish, its agents, officers, servants, employees and the Police Jury against any and all loss, injury and damage of any nature whatsoever arising out of, or in any way connected with, said public amusement and shall indemnify against loss, injury and damage to both person and property.

Additionally, the Parish may demand that applicant provide a corporate surety bond written by a corporate bonding company authorized to do business in the State, indemnifying the Parish and the owners of property adjoining the public amusement site for any costs necessitated for cleaning up and/or removing debris, trash, or other waste from, in and around the premises. Said bond shall be in an amount determined by the Police Jury.

(11) Miscellaneous. Any applicant may be required to meet any other condition prior to receiving a license to conduct a public amusement which is reasonably calcu­lated as necessary to protect the health, welfare and property of local residents and persons attending a public amusement. (Ord. No. 628, Bk. 7, P. 537)

It shall be unlawful for any person acting alone or in concert with another person to do any other following:

1. Operate a public amusement, as herein defined, without first procuring license to do so.
2. Advertise, or otherwise publicly announce, that a public amusement will be held in the Parish without a license first having been received for the conduct thereof.
3. Provide entertainment at a public amusement whether or not compensation is paid for the performance of said entertainment, with the knowledge that a license has not been obtained.
4. Operate, conduct or carry on any public amusement in such a manner as to create a public or private nuis­ance.
5. Exhibit, show or conduct within said place of public amusement any obscene, indecent, vulgar or lewd exhibi­tion, show, play, entertainment or exhibit, no matter by what names designated.

Any of the above enumerated violations shall constitute a criminal act and shall be punishable pursuant to Ordinances of the Parish and the laws of the State. It is provided however, that the Parish retains any and all civil remedies, including the right of civil injunction for the prevention of said violations and for the recovery of money damage therefor. (Ord. No. 628, Bk. 7, P. 537)

ARTICLE VII HEALTH SPAS; RECREATIONAL, ATHLETIC CLUBS; WEIGHT REDUCING CENTERS   (Return to Table of Contents)

For the purposes hereof, the words and/or phrases hereinafter listed for establishments selling memberships for such purpose shall mean:

1. Health Spa: Any facility which provides sauna baths, suntan lamps, exercises and/or exercise equipment, mass­ages, steam baths, diet regimens, and the like for group or individual sessions, and which holds itself out to the public for such uses or any combination of the foregoing.
2. Recreational Club: Any facility which provides pool tables, tennis courts, racquetball and/or handball courts, swimming pool and the like for the purpose of providing recreation and recreational facilities and which holds itself out to the public for such purpose or any combina­tion of the foregoing.
3. Weight Reducing Center: Any facility which is designed for and provides equipment for weight control and/or muscle tone; which provides diets, dietary supplements, and the like; which holds itself out to the public for such purpose or any combination of the foregoing.
4. Athletic Club: Any facility which is designed for, and provides athletic equipment, a gymnasium, track, basket­ball, handball and/or volleyball, tennis and racquetball courts, steam rooms, weight lifting equipment; which provides for the teaching of any of the foregoing or any of the martial arts, etc.; which holds itself out to the public for such purpose or any combination of the forego­ing purposes.
5. Selling Memberships: The sale for cash or on terms to any person of a membership which extends more than twelve (12) consecutive months or which exceeds in amount the sum of One Hundred Twenty-Five Dollars ($125.00) including inter­est for a shorter duration.
6. Commencement Of Business: For a new business, the date of the first subscription or sale of membership or the date the establishment opens for business, whichever comes first. For an existing business, commencement of business shall mean the date of any new membership as defined in paragraph (e) above or the opening of any additional establishment or location. (Ord. No. 81-306, adopted 12/17/81)

(a) Said establishments shall not be permitted to sell member­ships for lump sums of cash which exceed a time period of twelve (12) months or which exceeds in amount the sum of One Hundred Twenty-Five Dollars ($125.00), including interest, for a shorter duration if financed by the facility.

(b) Nothing contained herein shall be interpreted to restrict or impair in any way any obligation or contract in existence prior to the enactment of this Article. Prior contracts of membership shall not be affected by the Article. All contracts of membership to be entered into after the effective date of this Article shall be governed by the herein provisions. (Ord. No. 81-306, adopted 12/17/81)

Contracts for membership in said establishment shall not be binding until seventy-two (72) hours, excluding holidays and weekends, after both parties have executed said contract. During the first seventy-two (72) hours after the contract has been signed, either party to the contract shall have the uncontested right to cancel said contract. Financial contracts for member­ships shall be owned and maintained by the establishment selling the memberships. It shall be a violation of this Article to sell or otherwise transfer or pledge ownership of said notes and/or financial contracts to any other agency or institution. (Ord. No. 81-306, adopted 12/17/81)

(a) Before commencement of business, the owner(s) thereof shall apply to the Sheriff of St. Tammany Parish, Louisiana, for a commercial license, in addition to an occupational license and he (or they) shall make an affidavit listing name and addresses of the owner, the name and addresses of the establishment, the cost of membership therein, the names and addresses of the operator thereof, if different from the owner; attached thereto will be the membership contract or contracts to be used; the affidavit will include the fact that the owner (or owners) are citizens of the United States and that he (or they) have not been convicted of a felony, or pleaded guilty thereto, within the five (5) years immediately preceding the application.

(b) In the event the owner or operator is a corporation, those holding more than ten per cent (10%) each of the issued shares must each execute such an affidavit.

(c) If the establishment or facility is leased, a copy of the lease must be attached to the application.

(d) After processing the application, the Sheriff shall forward same to the Secretary of the Police Jury indicating that he has no objection thereto.

(e) The Secretary of the Police Jury shall thereafter, at the first Police Jury meeting immediately following the receipt there­of, place same before the Police Jury for issuance or rejec­tion of the license.

(f) The facility shall not be open for business until after the Parish license is actually received and also a permit is received from DHHR or appropriate health agency, if the latter is required.

(g) The license shall be posted within the facility at a cons­picuous place and readily available for inspection.

(h) The fee for the application for the Parish license shall be Fifty Dollars ($50.00) payable to the Sheriff s Department.

(i) Once issued, the license need not be reissued (however the occupational license must be paid to the Parish) unless:

1. The ownership changes.
2. The license is revoked for cause.

(Ord. No. 81-306, adopted 12/17/81)

Said establishments shall be bonded with a Louisiana firm on the sum of Twenty-Five Thousand Dollars ($25,000.00) or in total amount of their prepaid yearly memberships whichever is higher. Said establishment shall supply proof to the Sheriff s Department of said bond at the time of application and thereafter of the total number of prepaid yearly memberships when their occupational licenses are renewed. (Ord. NO. 81-306, adopted 12/17/81)

1. The provisions of this Article shall not apply to:
   1. Such establishments as are already in operation; however, it shall apply if and when there is a change in ownership, in whole or in part.
   2. To any such establishments which are nonprofit and con­ducted as an adjunct to a school, church, synagogue, gov­ernmental agency or bona fide homeowners association or private club.
   3. To any establishment which does not sell or finance mem­berships, i.e., which operates on a noncontract basis wherein the customer pays only on "per visit" or "per each use".

(Ord. No. 81-306, adopted 12/17/81)

1. Any violation hereof shall constitute a misdemeanor punish­able as is contained in Section 1-008.0 of the Code of Ordinances; should said violations continue, each day thereof will be a separ­ate offense.
2. Additionally or alternatively the Parish Police Jury may suspend or revoke the license after an administrative hearing brought on the complaint of any agency or law enforcement officer of this Parish.

(Ord. No. 81-306, adopted 12/17/81)

ARTICLE VIII SPECIAL TAX DISTRICT NO. 1   (Return to Table of Contents)

In accordance with the provisions of Act 1011 of the Regular Session of the Louisiana Legislature for the year 1985, and other Constitutional and Statutory authority, there is hereby created a special taxing district within the Parish, containing all of that portion of Ward 8 as follows, excluding that portion contained within the present corporate boundaries of any municipality:

All that certain piece or parcel of land, together with all the buildings and improvements thereon, and all the rights, ways, privileges, servitudes, appurtenances and advantages there unto belonging or in anyway appertaining, and being situated in Ward 8 are more fully described as follows:

Commencing at the intersection of Interstate 10 and La. 1090 (Military Road), go south to the intersection of Gause Road; thence go southwest along Gause Road to the section line common to Sections 1 and 6; thence south along said section line to U.S. 190; thence in a southeasterly direction along U.S. 190 to its intersec­tion with U.S. 90; thence in a northeasterly direction go along U.S. 90 to the bank of the West Pearl River; thence follow the meanderings of the main stream of the West Pearl River to its intersection with I-10; thence along I-10 in a northwesterly direction to the intersection of La. 1090 (Military Road), the point of beginning.

(Ord. No. 85-471, adopted 08/15/85)

The special taxing district created by this Article shall be known and is hereby designated as "Special Tax District No. 1 (Police Jury District No. 13) of the Parish of St. Tammany, State of Louisiana" (the "district"), and the seal of the Parish is hereby adopted as the seal of the district. The governing author­ity of the district shall be the Police Jury, the domicile shall be the regular meeting place of the Police Jury, and the officers of the Police Jury shall be the officers of the district. (Ord. No. 85-471, adopted 08/15/85)

The district shall have all powers granted to it under Louisiana law, including the power to levy an ad valorem tax in accordance with Act 1011 of the Regular Session of the Louisiana Legislature of 1985, and other constitutional and statutory authority. (Ord. No. 85-471, adopted 08/15/85)

ARTICLE IX OFF TRACK WAGERING FACILITIES   (Return to Table of Contents)

EDITORIAL NOTE: This new Article is created under the author­ity of Ord. No. 88-903 adopted 01/21/88.

Under the provisions of Act 203 of the Louisiana Legislature for the year 1987 (Part 1-A of chapter 4 of Title 4 of the Louisiana Revised Statutes of 1950), and other constitutional and statutory authority supplemental thereto, and under the provisions of a special election held in the Parish of St. Tammany, State of Louisiana on Saturday, November 21, 1987 authorizing the Louisiana State Racing Commission to license offtrack wagering facilities therein, all as set forth in the proposition attached thereto as duly approved by a majority of the qualified electors voting in said election by Resolution 87-3158 adopted 09/17/87 and further under Resolution No. 87-3313 adopted 12/17/87 approving the site for the facility the Police Jury for the Parish of St. Tammany, State of Louisiana herein imposes a fee of 2% of the total amount wagered at the offtrack wagering facilities located in the Parish as permitted by said special election. (Ord. No. 88-903, adopted 01/21/88)

The license fee imposed by this Article (the "Fee") shall be collected by the licensee from the moneys wagered at the offtrack wagering facilities operated by such licensee within the boun­daries of the Parish of St. Tammany. (Ord. No. 88-903, adopted 01/21/88)

Said licensee shall remit the Fee to the finance Director of the Parish of St. Tammany (the "Director") monthly on the first day of each month. (Ord. No. 88-903, adopted 01/21/88)

For the purpose of ascertaining the amount of Fee payable under this Article, it shall be the duty of the licensee to furnish to the Director on or before the twentieth (20th) day of each month, commencing the month that such wagering facilities become opera­tional, a report showing the total amount wagered in the preceding month at the offtrack wagering facilities operated by said li­censee in the Parish of St. Tammany. (Ord. No. 88-903, adopted 01/21/88)

If a licensee fails to comply with the provisions of this or­dinance, the District Attorney for the 22nd Judicial District, acting for and on behalf of the Parish of St. Tammany, State of Louisiana, is hereby authorized to take any and all actions a­gainst such licensee allowed under the statutes of the State of Louisiana to ensure compliance with the provisions of this Ar­ticle. (Ord. No. 88-903, adopted 01/21/88)

ARTICLE X SALES TAX DISTRICT NO. 3   (Return to Table of Contents)

EDITORIAL NOTE: Sales Tax District No. 3 created by special election approved by a majority of the voters as canvassed and declared by the Police Jury on 11/20/86 and further by Ord. No. 86-693, adopted 09/04/86 and Ord. No. 86-730, adopted 11/20/86.

In accordance with the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974 and other constitutional and statutory authority and under the guidelines of LSA R.S. 47:301 through R.S. 47:317, there is hereby created Sales Tax District No. Three (3) of the Parish of St. Tammany, State of Louisiana, comprising all of St. Tammany Parish less and except those portions within the present corporate boundaries of any incorporated municipality (the "District"), hereby authorized to levy and collect a tax of two percent (2%) (the "Tax") upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the District for a period of twenty (20) years from the date of the first levy of the Tax, with the net proceeds of the Tax (after paying the reasonable and necessary expenses of collecting and administering the Tax) to be deducted and used for the following purposes:

1. Constructing, overlaying and improving Priority I and Prior­ity II roads, streets and bridges in the District (as desig­nated by Ordinance No. 86-693, adopted 09/04/­86).

2. Repairing and maintaining roads, streets and bridges in the District (including the acquisition of all equipment and materials and payment of all salaries directly in connection therewith);

and, further, the District shall be authorized to fund the proce­eds of the Tax into bonds to be issued in series from time to time for the purpose of constructing, overlaying and improving Priority I and Priority II roads, streets and bridges in the District, to the extent and in the manner permitted by the laws of Louisiana, including particularly Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended. (Resol­ution No. 86-2494, adopted 09/04/86; Resolution No. 86-2478, adopted 09/18/86; Special Election 11/04/86; Resolution No. 86-2618, adopted 11/20/86)

STATE REFERENCE: Additional State Statutory Authority for reference: Chapters 5 and 6A, Title 18, and Section 2721.6 of Title 33 of the Louisiana Revised Statutes of 1950 as amended; Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950 as amended.

EDITORIAL NOTE: This section is authorized by Ord. No. 86-693 being the statement of Legislative intent, Section 4 and Section 5 thereof.

A. Priority I roads shall be - connector routes between State and Federal Highways and other main arteries, or [as specifical­ly designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

B. Priority II roads shall be - school bus routes, or State and Federal Highways and other main arteries, or [as ­specifi­cally designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

C. Priority III roads shall be - all other Parish roads, streets and bridges or [as ­specifi­cally designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

D. Sub-road Districts shall be reimbursed for any costs incurred by said districts as a result of the constructing, overlaying and/or improving of Priority I and/or Priority II roads, streets and bridges in the District, set forth [as ­specifi­cally desig­nated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of the Police Jury, to the amount of Twelve Dollars ($12.00) per linear foot or the cost of such construc­tion, overlay and/or improvement, whichever is less, pursuant to appropriate intergovernmental agreement.

E. Upon duly providing for the constructing, overlaying and/or improving of all Priority I and Priority II roads, streets and bridges [as ­specifi­cally designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury, the Police Jury can then expand the lists of roads, stre­ets and bridges designated as Priority I or Priority II [roads, streets and bridges] by subsequent ordinance, and the Police Jury shall have the authority to use proceeds of the Sales Tax for the constructing, overlaying and improvement thereof. (Ord. No. 86-693, adopted 09/04/86)

[The] Police Jury shall, to the extent permitted by law and as necessary to construct, overlay and improve Priority I and Prior­ity II roads, streets and bridges, fund the net proceeds of the Sales Tax into sales tax bonds, and it is the intent of [the] Police Jury to fund said proceeds into such bonds as quickly as possible and to complete the improvements to be financed by the proceeds of such bonds within two years of the sale, issuance and delivery thereof. (Ord. No. 86-693, adopted 09/04/86)

Definitions: As used in this ordinance the following words, terms and phrases have the meaning ascribed to each in this Section, unless the contents clearly indicate a different meaning:

1.01 "Business" includes any activity engaged in by any person or cause to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. The term "business" shall not be construed to include the occasional and isolated sales by a person who does not hold himself out as engaged in business.

1.02 "Collector" means the Sheriff and Ex-Officio Tax Collector for the Parish of St. Tammany, State of Louisiana, and includes his duly authorized assistants.

1.03 "Cost Price" means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the costs of materials used, labor, or service cost, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, transportation charges, or any other expenses whatsoev­er, or the reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less. In the case of tangible personal property which has acquired a Police Jury tax situs and is thereafter transported outside the Police Jury for repairs performed outside the Police Jury and is thereafter returned to the Police Jury, the cost price shall be deemed to be the actual cost of any parts and/or materials used in performing such repairs, if applicable labor charges are separately stated on the invoice. If the applicable labor charges are not separately stated on the invoice, it shall be presumed that the cost price is the total charge reflected on the invoice.

1.04 "Dealer" includes every person who manufactures or produce tangible personal property for sale at retail, for use, or consump­tion-, or distribution, or for storage to be used or consumed in this District. "Dealer" is further defined to mean:

(a) Every person, who imports, or causes to be imported, tangible personal property from outside this District for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in this District.

(b) Every person who sells at retail, or offers for sale at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in this District, tangible personal property as defined herein.

(c) Any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in this District, tangible personal property and who can not prove that the tax levied by this ordinance has been paid on the sale at retail, the use, the consumption, the distribution or the storage of said tangible property.

(d) Any person who leases or rents tangible personal property for a consideration, permitting the use or possession of the said property without transferring title thereto.

(e) Any person who is the lessee or renter of tangible personal property and who pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto.

(f) Any person, who sells or furnishes any of the services subject to tax under this Ordinance.

(g) Any person, as used in this Ordinance, who purchases or receives any of the services subject to tax under this Ordinance.

(h) Any person engaging in business in this District. "Engaging in business in this District" means and includes any of the following methods of transacting business: maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business or by having an agent, salesman, or solicitor operating within the District under the authority of the seller or its subsidiary irrespective of whether such place of business, agent, salesman, or solicitor is located in this District permanently or temporarily or whether such seller or subsidiary is qualified to do business in this District, or any person who makes deliveries of tangible personal property into the District other than by a common or contract carrier.

(i) Any person who sells at retail any tangible personal property to a vending machine operator for resale through coin-operated vending machines.

(j) Any person who makes deliveries of tangible personal property into the District in a vehicle owned or operated by said person.

1.05 "District" means the Police Jury, State of Louisiana, whose boundaries are coterminous, without limitation or restric­tion, with the boundaries of the Police Jury.

1.06 "Gross Sales" means the sum total of all retail sales of tangible personal property, without any deduction whatsoever of any kind or character except as provided in this Ordinance.

1.07 "Hotel" means and includes any establishment engaged in the business of furnishing sleeping rooms, cottages or cabins to transient guests, where such establishment consists of six or more sleeping rooms, cottages or cabins at a single business location.

1.08 "Lease or Rental" means the leasing or renting of tangible personal property and the possession or use thereof by the lessee or renter for consideration, without transfer of the title of such property.

(a) The term "lease or rental", however, as herein defined, shall not mean or include the lease or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating, drilling, completion, or reworking of oil, gas, sulphur, or other mineral wells.

1.09 "Person" includes any individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish, city and parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

1.10 "Purchaser" means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Ordinance.

1.11 "Retail Sale” or "sale at retail", means a sale to a consumer or to any other person for any purpose other than for resale in the form of tangible personal property, and shall mean and include all such transactions as the collector, upon investigation, finds to be in lieu of sales; provided that sales for resale must be made in strict compliance with the rules and regulations. Any dealer making a sale for resale, which is not in strict compliance with the rules and regulations, shall himself be liable for and pay the tax.

(a) The sale of tangible personal property to a dealer who purchases said property for resale through coin-operated vending machines shall be considered a "sale at retail", subject to the tax levied by R.S. 47:302(A) and R.S. 47:321(A). The subsequent resale of the property of the dealer through coin-operated vending machines shall not be considered a "sale at retail".

(b) The term "sale at retail" does not include sale of materials for further processing into articles of tangible personal property for sale at retail or sales of electricity for chloralkali manufacturing processes, nor does it include an isolated or occasional sale of tangible personal property by a person not engaged in such business.

(c) The term "sale at retail" does not include the sale of any human tissue transplants, which shall be defined to include all human organs, bone, skin, cornea, blood, or blood products transplanted from one individual into another recipient individual.

(d) The term "sale at retail" does not include the sale of raw agricultural commodities, including but not limited to feed, seed, and fertilizer, to be utilized in preparing, finishing, manufactur­ing, or producing crops or animals for market.

(e) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivi­sion or special district, the sale of a vehicle subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a "retail sale" or a "sale at retail":

(1) In the political subdivision of the principal resi­dence of the purchaser if the vehicle is purchased for private use, or

(2) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of such political subdivisions, in which case the sale shall be deemed "retail sale" or a "sale at retail" in the political subdivision where the vehicle is assigned, garaged, or used.

(f) The term "retail sale" does not include a sale of corporeal moveable property which is intended for future sale to the United States government or its agencies, when title to such property is transferred to the United States govern­ment or its agencies prior to the incorporation of that property into a final product

(g) The term "sale at retail" does not include the sale of food items by youth serving organizations chartered by Congress.

1.12 "Retailer" means and includes every person engaged in the business of making sales of retail or for distribution, or use or consumption, or storage to be used or consumed in this District.

1.13 "Sale" means any transfer of title or possession, or both, exchange, barter, conditional, or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirect­ly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale.

1.14 "Sales Price" means the total amount for which tangible personal property is sold, less the market value of any article traded in including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except cost for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold.

1.15 "Sales of Services" means and includes the following:

(a) The furnishing of sleeping rooms, cottages or cabins by hotels.

(b) (1) The sale of admissions to places of amusement, to athletic entertainment other than that of schools, colleges and universities, and recreation events, and the furnishing, for dues, fees, or other consideration of the privilege of access to clubs or the privilege of having access to or the use of amusement, entertain­ment, athletic, or recreational facilities; but the term "sales of services" shall not include the member­ship fees or dues of nonprofit, civic organizations, including by way of illustration and not of limitation the Young Men s Christian Association, the Catholic Youth Organization, and the Young Women s Christian Association.

(2) Places of amusement shall not include "museums", which are hereby defined as public or private nonprofit institu­tions which are organized on a permanent basis for essential­ly educational or aesthetic purposes and which use profes­sional staff to do all of the follow­ing:

(a) Own or use tangible objects, whether animate or inani­mate.

(b) Care for those objects.

(c) Exhibit them to the public on a regular basis.

(3) Museums include but are not limited to the follow­ing instructions:

(a) Museums relating to art, history, including historic buildings, natural history, science and technology.

(b) Aquariums and zoological parks.

(c) Botanical gardens and arboretums.

(d) Nature centers.

(e) Planetariums.

(c) The furnishing of storage or parking privileges by auto hotel and parking lots;

(d) The furnishing of printing or overprinting, lithographic, multilith, blue printing, photostating or other similar services of reproducing written or graphic matter;

(e) The furnishing of laundry, cleaning, pressing and dying services, including by way of extension and limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothes, furs and rugs.

(f) The furnishing of cold storage space and the furnishing of the service of preparing tangible personal property for cold storage where such service is incidental to the operation of storage facilities; and

(g) (l) The furnishing of repairs to tangible personal property, including but not restricted to the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment, watches, jewelry, refrigerators, radios, shoes, and office appliances and equipment. Charges for the furnishing of repairs to tangible personal property may be excluded from sales of service, as defined in this Subparagraph, when the repaired property is delivered to the customer in an­other state ei­ther by com­mon car­rier or the re­pair dealer s own vehi­cle; pro­vided how­ever, that as to air­craft, de­liv­ery may be by the best available means. This ex­clu­sion shall not apply to sales or use taxes lev­ied by any Dis­trict, mu­nici­pali­ty or school board. Off­shore areas shall not be; con­sidered another parish for the pur­pose of this Sub­paragraph.

(2) For the purpose of this Subparagraph, tangible personal property shall include machinery, appliances, and equipment which has been declared immovable by declaration under the provisions of Article 467 of the Louisiana Civil Code, and things which have been separated by land, buildings, or other constructions permanently attached to the ground or their component parts as defined in Article 466 of the Civil Code.

(h) The term "sale of service" shall not include an action performed pursuant to a contract with a United States Department of the Navy for construction or overhaul of U.S. Naval vessels.

1.16 "Storage" means and includes any keeping or retention [in] this District of tangible personal property for use or consumption in this District or for any purpose other than for sale at retail in the regular course of business.

1.17 "Tangible personal property" means and includes personal property which may be seen, weighed, felt or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes or other obligations of securities or proprietary geophysical survey information or geophysical data analysis furnished under a restricted use agreement even though trans­ferred in the form of tangible personal property.

(a) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning January 1, 2003, and ending on June 30, 2003, the term "tangible personal property" shall not include one-quarter of the cost price of custom computer software.

(b) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning July 1, 2003, and ending on June 30, 2004, the term "tangible personal property" shall not include one-half of the cost price of custom computer software.

(c) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning July 1, 2004, and ending on June 30, 2005, the term "tangible personal property" shall not include three-quarters of the cost price of custom computer software.

(d) For purposes of the imposition of the sales and use tax levied by the Parish, for all taxable periods beginning on or after July 1, 2005, the term “tangible personal property” shall not include custom computer software.

(Ord. No. 02-0590, adopted 12/05/2002)

1.18 "Off-road Vehicle" is any vehicle manufactured for off road use which is issued a manufacturer s statement of origin that cannot be issued a registration certificate and license to operate on the public road(s) of this District because at the time of manufacture the vehicle does not meet the safety requirements prescribed by R. S. 32:1301 through R. S. 32:1310. This includes vehicles which are issued a title by the Vehicle Registration Bureau, Department of Public Safety and Corrections, such all terrain vehicles and recreational and sport vehicles but it does not include off road vehicles used for farm purposes, farm equipment or heavy construction equipment.

1.19 "Use" means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it shall not include the sale at retail of that property in the regular course of business or the donation to a school in the District which means the definition provided in R. S. 17:236 or to a public or recog­nized independent institution of higher education in the District of property previously purchased for resale in the regular course of a business.

(a) Notwithstanding any other law to the contrary, for purpose of the imposition of the sales and use tax of any political subdivision or special district, the use of a vehicle subject to the Vehicle Registration License Tax Law (R. S. 47:451 et seq.) shall be deemed to be a "use":

(1) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use, or

(2) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use assigned, garaged, and used outside of such political subdivision, in which case the use shall be deemed a use in the political subdivision where the vehicle is assigned, garaged and used.

1.20 "Use Tax" includes the use, the consumption, the distribution and/or the storage as herein defined.

1.21 "Drugs" includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

1.22 “Custom Computer Software”

(a) The term "custom computer software" means computer software prepared, created, adapted, or modified to the special order of a particular purchaser, licensee, or user; or to meet the specific needs or requirements of a particular purchaser, licensee, or user, regardless of the means by or through which such computer software is furnished, delivered, or transmitted, and regardless of whether such software incorporates or consists of preexisting routines, utilities, or other computer software components.

(b) In order to be considered "custom computer software,” the computer software must require preparation, creation, adaption, or modification by the vendor in order to be used in a specific work environment or to perform a specific function for the user.

(c) Updates, upgrades, and new versions of custom computer software shall be considered custom computer software, provided such upgrades, updates, and new versions meet the definition of custom computer software contained in this Chapter.

(Ord. No. 02-0590, adopted 12/05/2002)

There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution and the storage for use or consump­tion in this District, of each item or article of tangible personal property, as defined herein, the levy of said taxes to be as follows:

(A) At the rate of two (2%) percent of the sales price of each item or article of tangible personal property when sold at retail in this District; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the District, and to include each and every retail sale.

(B) At the rate of two (2%) percent of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed or stored for use or consumption in this District; provided there shall be no duplica­tion of the tax.

(C) At the rate of two (2%) percent of gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business or part of an established business, or the same is incidental or germane to the said business.

(D) At the rate of two (2%) percent of the monthly lease or rental price paid by the lessee or renter, or contracted or agreed to be paid by lessee or renter to the owner of tangible personal property.

(E) At the rate of two (2%) percent of the gross proceeds derived from the sale of services, as defined herein.

(F) At the rate of two (2%) percent of the gross proceeds derived from a transfer or mass-produced advertising items by an advertising business which manufactures the items itself to a client for the client s use, which transfer involves the furnishing of minimal services other than manufacturing service by the advertising business.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax levied in this section shall be collected from the dealer as defined herein, shall be paid at the time and in the manner hereinafter provided and shall be, in addition to all other taxes, whether levied in the form of excise, license, privilege or property taxes. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The dealer shall collect the tax levied by this ordinance, together with all applicable sales and use taxes, in accordance with the integrated bracket schedule or schedules prepared and furnished by the Collector of Revenue of the State of Louisiana under the authority of Section 304 of Chapter 2 of Title 47 (LSA R.S. 47:304). Such schedule or schedules shall include, in addition to the tax hereby levied, all sales taxes levied by the State of Louisiana, and sales taxes levied by the District and any sales taxes levied by any other political subdivision applicable in the District. The dealer will remit that portion of such total taxes representing the tax levied by this ordinance to the collector. Copies of said integrated bracket schedules are available to dealers on request to the collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax imposed by this ordinance on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer, motor bus, house trailer, or any other vehicle subject to the vehicle license tax shall be collected by the state vehicle commis­sion as part of an agreement between the state vehicle commission and the District as provided in R. R. 47:303. (Ord. No. 92-1666, adopted 11/19/92)

All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in this District. Such auctioneers or the company they represent shall be responsible for the collection of all local and state taxes on articles sold by them and shall report and remit to the collector as provided in this ordinance. (Ord. No. 92-1666, adopted 11/19/92)

The sales tax due under the provisions of this Chapter on contracts for membership in a health and physical fitness club shall be assessed and shall be due and payable on a monthly basis computed on the amount paid each month less any actual or imputed interest or collection fees or unpaid reserve amounts not received by the health and fitness club. (Ord. No. 92-1666, adopted 11/19/92)

No exemption from this tax shall be granted unless the state exemption specifically provides that it applies to this District sales and use tax levies. In the absence of any such specific application of the state exemption of sales and use tax levies of any local governmental subdivi­sion or school board, any state exemption granted pursuant to the provisions of Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable only to the levy and collection of the state sales and use tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

No tax shall be levied or collected on storage of property which has been documented for use outside the District although the property may be stored within the District if the owners of such property which is to be stored for exclusive use outside the District have acquired a tax exemption certificate from the Collector. When vendor is presented with a copy of a tax exemption certificate from a vendor, vendor shall be relieved from liability for the collection of use tax on such property. If the property is removed from storage and is used within the District, the property shall be subject to taxation. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax levied by this ordinance shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of the tax on motor vehicles as hereinafter set forth. The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to non-payment of the tax by the purchaser, as if the tax were part of the purchase price of the property, or charges for services and payable at the time of the sale; provided, that however, that the District shall be joined as a party plaintiff in any action or proceeding brought by the dealer to collect the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Every dealer located outside the District making sales of tangible personal property for distribution, storage, use, or other consumption, in the District, shall, at the time of making sales, collect the tax imposed by this ordinance from the purchaser. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Dealers, shall, as far as practicable, add the amount of the tax imposed under this ordinance in conformity with the schedule or schedules to be prescribed by the collector, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer until paid, and shall be recoverable at law, in the same manner as other debts. Any dealer who neglects, fails, or refuses to collect the tax herein provided, shall be liable for and pay the tax himself. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Where the tax collected for any period is in excess for the tax rate provided by this ordinance, the total tax collected must be paid over to the collector, less the compensation to be allowed the dealer as hereinafter set forth. This provision shall be construed with other provisions with this ordinance and given effect so as to result in the payment to the collector of the total tax collected if in excess of the tax rate provided. (Ord. No. 92-1666, adopted 11/19/92)

No dealer shall advertise or hold out to the public, in any manner directly or indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax. (Ord. No. 92-1666, adopted 11/19/92)

The dealer or seller is permitted and required to state and collect the tax separately from price paid by the purchaser. (Ord. No. 92-1666, adopted 11/19/92)

In order to aid in administration and enforcement of provisions hereof, and collect all taxes imposed herein within three (3) days after commencement or opening, every dealer purchasing or importing tangible personal property for resale shall file with the Collector an application for registration certifi­cate in a form prescribed by him. The Collector shall issue without charge to each dealer who purchases or imports for resale, a registration certificate empowering such dealer to collect tax from the purchaser. A separate applica­tion must be submitted for each additional place of business of such dealer. Each certificate shall state the place of business to which it is applicable. Such registration certificate shall be prominently displayed in all places of business of the dealer. A dealer who has no regular place of business shall attach such certificate to his cart, stand, truck, or other merchandising devise. Such certificate shall be non-assignable and non-transferrable and be surrendered immediately to Collector upon dealer s ceasing to do business therein named. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

A manufacturer, wholesaler dealer, jobber or supplier shall refuse to accept a certificate that any property upon which a tax is imposed by this ordinance is purchased for resale, and shall collect the tax imposed by this ordinance, unless the purchaser shall have a registration certificate to collect the tax imposed by this ordinance; provided, however, that the payment of the tax by such purchaser shall not relieve the purchaser of the duty herein imposed upon such purchaser to collect the tax upon any resale made by him. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax imposed by this ordinance upon the sale or use of any motor vehicle, subject to the Vehicle Registration License Tax Law (R. S. 47:451 et seq.) shall be collected by the Vehicle Commission and distributed to the District as provided for in R. S. 47:301 (10)(f) and (18)(b). (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

(1) It is not the intention of this ordinance to grant an exemption from the sales and use tax levied in this ordinance to any sale, use, item, or transaction which has heretofore been taxable, and this ordinance is not to be construed as so doing. It is the intent of this ordinance to transfer the collection of the sales and use tax on vehicles from the vendor to the Vehicle Commissioner as agent for the District and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

(2) The provisions contained elsewhere in this Ordinance which exclude isolated or occasional sales from the definition of a sale at retail are not to apply to the sale of vehicles which are subject to this ordinance. Isolated or occasional sale of vehicles are hereby defined to be sales at retail and as such are subject to the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by this ordinance, then in addition to all other rights, obligations, and remedies provided, such tax shall be payable by the purchaser directly to the Governing Body, and it shall be the duty of this purchaser to file a return thereof with the Collector and to pay the tax imposed thereon to the Governing Body within fifteen (15) days after such sale was made or rendered. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For the purpose of compensating the dealer in accounting for and remitting the tax levied by this ordinance, each dealer shall be allowed one and one-tenth percent (1.1 %) of the amount of tax due and accounted for remitted to the Collector in the form of a deduction in submitting his report and paying the amount due by him. If the amount due was not delinquent at the time of payment. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax imposed by this ordinance shall be collected by the Collector on behalf of the District from all persons engaged in business.

(A) The Collector is duly authorized and empowered to carry into effect the provisions of this ordinance, and in pursuance thereof to make and enforce such rules as he may deem necessary. Such regulations when promulgated shall have the full force and effect of law. Promulgation shall be accomplished by publication at least one time in the official journal of the parish.

(B) The Collector may employ such personnel, including legal counsel on a fee or salary basis, as are necessary to assist in the collection of the taxes imposed hereunder.

(C) Any duly authorized representative or deputy of the Collector, when acting under his authority and direction, shall have the same power as is conferred upon the Collector by this ordinance.

(D) The Collector may conduct hearings and administer oaths, and examine under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witness relative to the business of such dealer in respect to any matter incident to the administration of this ordinance.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

On all tangible personal property imported, or caused to be imported, from other states or other political subdivisions of this State, or any foreign country, and used by him, the dealer shall pay the tax imposed by this ordinance on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption, in the District. For the purpose of this ordinance, use or consumption, or distribution or storage to be used or consumed in the District of tangible personal property, shall be equivalent to a sale at retail, and the tax shall thereupon immediately be levied and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

A credit against the use tax imposed by this ordinance shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another city or parish in the State of Louisiana, or city or county in a state other than Louisiana. The credit provided herein shall be granted only in the case where the city or parish in the State of Louisi­ana, or the city or county in a state other than Louisiana to which a similar tax has been paid grants a similar credit as provided herein. The proof of payment of the similar tax to another city or parish in the State of Louisiana, or to a city or county in a state other than Louisiana shall be made according to rules and regula­tions promulgated by the Collector. In no event shall the credit be greater than the tax imposed by this District upon the said tangible personal property which is the subject of the use tax imposed by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax levied herein shall be due and payable by all dealers monthly on the first day of the month. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For the purpose of ascertaining the amount of tax payable under this ordinance, it shall be the duty of all dealers on or before the twentieth (20th) day of the month following the month in which the tax shall become effective to transmit to the Collector, upon forms prescribed, prepared and furnished by him, returns showing the gross sales, purchases, gross proceeds from lease or rental, gross payments for lease or rental, gross proceeds derived from sales of services, or gross payment for services, as the case may be, arising from all taxable transactions during the preceding calendar month, running from the effective date of this ordinance to the end of such month. Thereafter, like returns shall be prepared and transmitted to said Collector by all dealers, on or before the twentieth (20th) day of each month, for the preceding calendar month. Said returns shall show such further information as the Collector may require to enable him to correctly compute and collect the tax herein levied. Such returns shall be signed by the dealer filing the same, and his signature thereon shall constitute a warranty on the part of the dealer that he has read and examined the said returns and that, to the best of his knowledge and belief, the same are true, correct and complete. Every dealer at the time of making the return required hereunder shall compute and remit to the District the required tax due for the preceding calendar month. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

At the time of transmitting the return required hereunder to the Collector, the dealer shall remit to the Collector, the amount of the tax due under the applicable provisions of this ordinance, and failure to so remit such tax shall cause said tax to become delinquent. All taxes, interest, and penalties imposed under this ordinance shall be paid to the Collector in the form of remittance required by the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Gross proceeds from rentals or leases of tangible personal property where the lease or rental is part of a regularly estab­lished business, or the same is incidental or germane thereto, shall be reported and the tax shall be paid with respect thereto, in accordance with such rules and regulations as the Collector may prescribe. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector, for good cause, may extend for not to exceed thirty (30) days the time for making any returns required under the provisions of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For the purpose of collecting and remitting to the Collector the tax imposed by this ordinance, the dealer is hereby declared to be agent of this District. The sums of money collected by the dealer for payment of sales and use taxes shall be and remain the property of the taxing authority. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

It shall be the duty of every dealer to make a report and pay any tax under this ordinance, to keep and preserve suitable records of the sales of purchases or sales of services, as the case may be, taxable under this ordinance and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the Collector and it shall be the duty of every such dealer moreover, to keep and preserve, for a period of three (3) years, all invoices and other records of goods, wares and merchandise or other subjects of taxation under this ordinance; and all such books, invoices, and other records shall be open to examination at all reasonable hours, by the Collector or any of his duly authorized agents. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Each dealer shall secure, maintain and keep, for a period of three (3) years, a complete record of sales of services and tan­gible personal property received, used, sold at retail, dis­tribut­ed, or stored, leased or rented within this Authority by said dealer, together with invoices, bills of lading, and other per­tinent records and papers as may be required by the Collector for the reasonable administration of this Article, and all such re­cords shall be open for inspection to the Collector at all reason­able hours. (Ord. No. 86-730, adopted 11/20/86)

In order to aid in the administration and enforcement of the provisions of this ordinance and to collect all of the tax imposed by this ordi­nance, all wholesale dealers and jobbers in this District are hereby required to keep a record of all sales of tangible personal property made in this district, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article or articles purchased and the price at which the article is sold to the purchaser. These records shall be open to inspection of the Collector or his duly authorized assistants or deputies at all reasonable hours. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For the purpose of administering this ordinance, the Collector, whenever he deems it expedient, may make or cause to be made an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any dealer. It shall be the duty of every dealer and every director, official, agent, or employee of every dealer to exhibit to the Collector the tangible personal property, and all of the books, records, papers, vouchers, accounts, and documents of the dealer and to facilitate any such examination or investigation as far as it may be in his or their power so to do. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For the purpose of enforcing the collection of the tax Ievied by this ordinance, the Collector is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, records, and other documents of all transportation companies, agencies or firms operating in this district whether said companies, agencies or firms conduct their business by truck, rail, water, airplane or otherwise, in order to determine what dealers, as provided in this ordinance, are importing or are otherwise shipping articles of tangible personal property which are liable for said tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector shall keep a record of all of the official acts and shall preserve copies of all rules, decisions and orders made by him. Copies of such rules, decisions or orders and of any paper or papers filed in any office maintained by him in the administration of this ordinance may be authenticated under his official signature and when so authenticated shall be evidence in all courts of the state of the same weight and force as the original thereof. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Except as otherwise provided by law, the records and files of general sales and use tax ordinance, of this District 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 district, or of another political subdivision of this state.

(A) 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 administration and enforcement of the general sales and use tax laws of this district except to the Collector.

(B) Neither the Collector nor any employee engaged in the administra­tion or charged with the custody of 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 of proceeding in the administration or enforcement of the tax laws of this state or of a political subdivi­sion.

Nothing herein contained shall be construed to prevent:

(A) The delivery to a taxpayer or his duly authorized represen­tative of a copy of any return or report or any other paper filed by him pursuant to the provisions of this ordinance.

(B) The publication of statistics so classified to prevent the identification of any return or report and the items thereof.

(C) The use of reports filed by a taxpayer under a State Statute or an ordinance of a political subdivision, in an action against the same taxpayer for a tax due under another State Statute, or another tax ordinance of a political subdivision.

(D) The inspection by the legal representative of the District of the returns, reports, or files relating to the claim of any taxpayer who has bought an action to review or set aside any tax imposed under this Ordinance or against whom an action or proceeding has been instituted in accordance with the provisions thereof.

(E) The furnishing, in the discretion of the Collector of any information disclosed by the records or files to any official person of this state, or any other state, or of the United States who is concerned with the administration of taxes and who in fact furnishes or has agreed with the Collector to furnish information contained in the records and files administrated by him to the District. On a reciprocal basis; however, no such exchange of information shall be made in contravention of any provision of Chapter 18 of Title 47 of the Louisiana Revised Statutes (R. S. 47: 1501 et seq.) prohibiting the dissemination of such information, nor shall such information be divulged except as provided by law. In addition, information divulged under this subsection shall only be given to an agency which has agreed in advance to respect the confidentiality of such information.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Whoever violates any provisions of this Section by divulging information shall be punished by imprisonment for not more than two (2) years or fined not more than TEN THOUSAND DOLLARS ($10,000.00) Ord. No. 92-1666, adopted 11/19/92)

In order to prevent the illegal importation into the district of tangible personal property which is subject to the tax, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this ordinance, the Collector is hereby authorized and empowered to put into operation a system of permits whereby any person, or dealer, may import tangible personal property by truck, automobile, or other means of transportation other than a common carrier, without having said truck, automobile or other means of transportation seized and subjected to legal proceedings for its forfeiture. Such system of permits shall require the person, or dealer, who desires to import tangible personal property into the District, which property is subject to tax imposed by this ordinance, to apply to the Collector for a Sales Tax Registration Certificate. The dealer may make as many copies of the certificate as necessary in order to assure that one copy is displayed in every vehicle of the dealer which operated or may operate within the boundaries of the District. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For purposes of enforcement, and the collection of the tax levied hereunder, it is presumed that all tangible personal property, subject to the provisions of this ordinance, imported into this District or held in this District by any dealer is to be sold at retail, used or consumed, or stored for use or consumption in this District, and is subject to the tax herein levied; provided that such presumption shall be prima facie, only, and subject to proof furnished to the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Failure to pay any tax due as provided in this ordinance, shall ipso facto, without demand or putting in default, cause said 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 said dealer, to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered; shall be considered a judgment in favor of the Sheriff, prohibiting such dealer from the further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If the amount of tax due by the dealer is not paid on or before the twentieth (20th) day of the month next following the month for which the tax is due, there shall be collected, with said tax, interest upon said unpaid amount, at the rate of eighteen (18%) percent per annum, or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due 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 tax due, when such tax is not paid within thirty (30) days of the date the tax first becomes due and payable, and in the event of suit, attorneys fees at the rate of twenty five (25%) percent of the aggregate of tax, interest and penalty. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the event any dealer fails to make a report and pay the tax as provided by this ordinance, or in case the dealer makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the Collector to make an estimate for the taxable period of the retail sales, or sales of services, of such dealer, or of the gross proceeds from rentals or leases of tangible personal property by the dealer, and an estimate of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this District and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the Collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon.

If any dealer fails to make any return required by this ordinance or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regula­tions, but no intent to defraud, there shall be imposed in addition to any other penalties provided herein, a specific penalty of five percent (5%) of the tax or, deficiency found to be due, or Ten Dollars ($10.00), whichever is greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced either in a separate action or in the same action for the collec­tion of the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer liable for any tax, interest, or penalty hereunder shall sell out his business or stock of goods or shall quit the business, he shall make a final return and payment within fifteen (15) days after the date of selling or quitting business. His successor, successors, or assignees, if any, shall withhold suffi­cient of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such time as the former owner shall produce a receipt from the Collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold purchase money as provided, he shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assignors. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the case of a dealer who has quit business, and who subsequent­ly opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, penalty, cost or fee owed by the original business. (Ord. No. 92-1666, adopted 11/19/92)

In the event that any dealer is delinquent in the payment of the tax herein provided for, the Collector may give notice of the amount of such delinquency by registered mail to all persons having in their possession, or under their control, any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of such notice and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts until the Collector shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the Collector of any and all such credits, other personal property, or debts, in their possession, under their control or owing by them, as the case may be. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost price, then the Collector shall ascertain, in any manner feasible, the true cost price and assess and collect the tax with interest, plus penalties, if such have accrued, on the true cost price as assessed by him. The assessment so made shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the Collector, represent the true or actual consideration, then the Collector is authorized to fix the same and collect the tax thereon for the Sheriff in the same manner as above provided (SEC 12-170.101), with interest plus penalties, if such have accrued. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the event any transportation company, agency, or firm shall refuse to permit examination of its books, records and other documents by the Collector, the Collector may proceed by rule, in term or in chambers, in any court of competent jurisdiction and require said transportation company, agency or firm to show cause why the Collector should not be permitted to examine its books, records or other documents, and in case said rule be made absolute, the same shall be considered a judgment of the Court and every violation of said judgment as a contempt thereof and punished according to law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer, subject to make and file a return required by any of the provisions of this ordinance, fails to render such return within the time required, or renders a return which is false or fraudulent, in that it contains statements which differ from the true gross sales, purchases, leases, or rentals or other transac­tions, taxable under this ordinance, or otherwise fails to comply with the provisions of this ordinance, for the taxable period for which said return is made, the Collector shall give such dealer fifteen (15) days notice, in writing, requiring such dealer to appear before him or his assistant, with such books, records and papers as he may require, relating to the business of such dealer, for such taxable period; and said Collector may require such dealer, or other agents or employees of such dealer, to give testimony or to answer interrogatories, under oath administered by the Collector or his assistants, respecting the sale at retail, the use, or consumption, or distribution, or storage for use or consumption, in this District, or lease or rental of tangible personal property, or other transactions, subject to tax, or the failure to make report thereof, as provided in this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer fails to make a return, or refuses to permit an examina­tion of his, the dealer s, books, records, or papers, or to appear and answer questions within the scope of such investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, or sale of services, the Collector may apply to any court of competent jurisdiction, for an order requiring such dealer to make such return or requiring the dealer, or his agents or employees, to appear and to answer any such questions or permit such examination, and the court or any judge thereof, shall thereupon issue an order, upon such reasonable notice as shall be prescribed therein, to be served upon said dealer or the agents or employees of such dealer, directing him or them to so appear and testify, and to produce such books, records, and papers as may be required. Any person, or any member of any firm, co­partnership, joint venture, association, or corporation, or any agent or employee thereof, failing to comply with any such order shall be guilty of contempt, and shall be punished as provided by law in cases of contempt. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The importation into this District of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier, without having first obtained a permit as described in Section 12-070.090 (if the tax imposed by this ordinance on said tangible personal property has not been paid), shall be construed as an attempt to evade payment of said tax and the same is hereby prohibited, and the said truck, automobile, or means of transportation other than a common carrier, and said taxable property may be seized by the Collector in order to secure the same as evidence in a trial and the same shall be subject to forfeiture and sale in the manner provided for in this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The failure of any dealer who imports tangible personal property from outside the District into the District for use or consumption or distribution or storage to be used or consumed in this District, or who imports for lease or rental any tangible personal property subject to the provisions of this ordinance, shall ipso facto make the said tax, interest, penalties, and costs delinquent and shall be construed as an attempt to avoid the payment of same which shall be sufficient grounds for attachment of such tangible personal property wherever the same may be located or found, whether said delinquent dealer be a resident or non-resident of this Parish, and whether said tangible personal property is in the possession of said delinquent dealer or in the possession of other persons, firms, corporations, or association of persons; provided that it is the intention of this ordinance to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by this ordinance, together with interest, penalties, and costs, and authority to attach is hereby specifically autho­rized and granted to the Collector.

In addition to the penalties prescribed in this and the preceding section (Section 12-070.106), any person, or dealer, who shall violate the provisions thereof, upon conviction shall be fined in a sum of not more than One Hundred Dollars ($100.00) or imprison­ment in jail for a period of not more than ninety (90) days or by both such fine and imprisonment, in the discretion of the Court. And, each importation or shipment by truck, automobile, or other means of transportation, other than a common carrier, found to be in violation of the provisions of these sections shall constitute a separate offense. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The liability of any person or dealer arising from any tax, interest and penalty, or any of them, imposed by this ordinance, from the time they are due, shall be a personal debt of such person, or dealer to the Collector recoverable in any court of competent jurisdiction in an action at law by the Collector. Such debts, whether sued upon or not, shall be a lien on all the property of such delinquent person, or dealer, except as against an innocent purchaser for value without notice in the actual course of business, and shall have preference in any distribution of the assets of the person, or dealer, whether in bankruptcy, insolvency, or otherwise. The proceeds of any judgment or order obtained hereunder shall be paid to the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector may require a bond or other security satisfactory to him for the payment of any taxes, fees, interest and penalties, or any of them, imposed pursuant to this ordinance when he shall find that the collection thereof may be prejudiced without such security. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any person, or dealer, shall fail to make a return or report as required by this ordinance, the Collector, after the last day on which the omitted report could have been filed without penalty, may make an estimate of the amount of taxes such person, or dealer, is liable to pay under the terms of this ordinance, from any informa­tion he is able to conveniently obtain, and according to such estimate so made by him, assess the taxes, fees, penalties and interest due the Collector from such person, or dealer, give notice of such assessment to such person, or dealer, and must make demand upon him for payment, or otherwise the said claim shall prescribe. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

After a return or report is filed under the provisions of this ordi­nance, the Collector shall cause to be examined and make such further audit or investigation as he may deem necessary, and if therefrom, he shall determine that there is a deficiency with respect to the payment of any tax due under this ordinance, he shall assess the additional amount of tax, and any penalties and interest, or either of them due the Collector from such person, or dealer, and make demand upon him for payment. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If the Collector finds that any person, or dealer liable for the payment of any tax under this ordinance designs quickly to depart from this Parish or to remove therefrom his or its property, subject to any lien under the provisions of this ordinance, or to discontinue business, or to do any other act tending to prejudice or render wholly or partially ineffectual any proceedings that might be instituted to collect such tax, whereby it shall have become important that such proceedings be institut­ed without delay, the Collector may make an arbitrary assessment as herein provided, whether or not any return or report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or demand security for it, and thereafter shall cause notice of such findings to be given to such a dealer, together with a demand for an immediate return or report, and immediate payment of such tax.

All taxes, penalties and interest assessed pursuant to the provisions of the last three proceeding sections, shall be paid within fifteen (15) days after notice and demand shall have been mailed to the dealer liable therefore by the Collector. If such taxes, penalties; and interest so assessed shall not be paid within such fifteen (15) days, there shall be added to the amount assessed, in addition to interest as hereinabove provided, and any other penalties provided by this ordinance, a sum equivalent to five percent (5%) of the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer against whom taxes have been assessed under the provisions of this ordinance shall refuse or neglect to pay such taxes within the time prescribed in this ordinance, it shall be lawful for the Collector, or his duly authorized representative, who is charged with the enforce­ment of collection of such taxes, to enforce collection of such taxes, together with such interest and other additional amounts as are added by law, by distraint and sale of any property or rights to property belonging to the delinquent dealer. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Notwithstanding any other provision of law to the contrary, if any corporation fails to file returns or to remit the sales and use taxes collected from purchasers or consumers, the Collector may, as an additional means of enforcing collection, without prejudice to any other remedies at his disposal, hold those officers or directors having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the total amount of such taxes withheld or collected, and not accounted for or not remitted, together with any interest, penalties and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors who willfully fail to remit or account for such taxes withheld or collected, by use of any of the alternative remedies for the collection of taxes as provided either in LSA R.S. 47:1561 or under any provisions of either this ordinance or any other law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

For any one of the following violations, in addition to being liable for the other penalties provided herein, the party named shall be guilty of a misdemeanor and upon conviction be punished by a fine of not more than One Hundred Dollars ($100.00), or imprison­ment in jail for not more than three (3) months, or both, in the discretion of the court:

(A) any person who as a purchaser is obligated to report and pay the tax imposed upon any purchase made by him under Sections 12-170.045 through 12-170.050(2) of this ordinance and who fails, neglects, and refuses to file a return thereof with the Collector and pay the tax imposed thereon, within the time stated after such sale is made;

(B) any dealer who shall fail, neglect, or refuse to collect the tax as provided in Sections 12-170.045 through 12-170.050(2) of this ordinance, whether by himself or through his agents or employees;

(C) any dealer violating the provisions of Sections 12-170.099 and 12-170.100 of this ordinance;

(D) any dealer who fails to permit an inspection of records by the Collector as provided in Section 12-170.081 of this ordinance;

(E) any wholesale dealer or jobber in this District who fails to keep records, or fails to permit an inspection thereof by the collector as provided in Section 12-170.082 of this ordinance;

(F) any dealer, wholesale dealer or jobber who violates the provisions of Sections 12-170.047A and 12-170.047B of this ordinance;

(G) any dealer who violates the provisions of Section 12-170.081 (page, ) of this ordinance;

(H) any dealer required to make, render, sign, or verify any return as provided in Sections 12-170.070 through 12-170.075 of this ordinance, who makes a false or fraudulent return, with intent to evade a tax hereby levied;

(I) the president, executive officers, managers, and/or directors of any corporation, who shall violate the provisions of either Sections 12-170.114 or 12-170.116 of this ordinance; provided that such fine and imprisonment shall not prevent other action against the corporation as otherwise provided in this ordinance for the recovery of the tax, interest and penalties that may be due; and

(J) any person who shall violate any other provisions of this ordinance, punishment for which is not otherwise herein provided.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

No corporation organized under the laws of this state shall hereafter be dissolved, or effect a merger, reorganization, or consolidation under any law of this State; by the action of the stockholders or by the decree of any Court until all taxes, fees, penalties and interest imposed on the corporation in accordance with provisions of this ordinance shall have been paid in full. No foreign corporation which has obtained authority from this State to transact business in this Parish may surrender such authority and withdraw from this State until all taxes, fees, penalties, interest, and other charges imposed upon said corporation in accordance with the provisions of this ordinance shall have been fully paid. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Any person or dealer who shall fail to pay any tax levied by this ordinance on or before the day when such tax shall be required by this ordinance to be paid, shall pay in addition to the tax, interest on the tax at the rate specified in Section 12-170.097 of this ordinance, for each month or fraction thereof that the tax remains unpaid, to be calculated from the date the tax was originally due to the date of actual payment.

In addition, such person or dealer shall pay any special penalty or penalties provided by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

All penalties and interest imposed by this ordinance shall be payable to and recoverable by the Collector in the same manner as if they were part of the tax imposed. If the failure to pay any such tax when due is explained to the satisfaction of the Collec­tor, he may at his discretion remit or waive payment of the whole or any part of any penalty or interest. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this ordinance has been collected or charged to the account of the consumer or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the Collector and in case the tax has not been remitted by the dealer to the Collector, the dealer may deduct the same in submitting his return. Upon receipt of a sworn statement of the dealer as to the gross amount of such refunds during the period covered by such sworn statement, which period shall be no longer than ninety (90) days, the Collector shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the Collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer shall have given to the Collector notice within the time provided in Section 12-070.125 of this ordinance, such dealer thereafter, at any time within two (2) years after the payment of any original or additional tax assessed against him, may file with the Collector a claim under oath for refund, in such form as the Collector may prescribe, stating the grounds thereof. However, no claim for refund shall be required or permitted to be filed with respect to a tax paid, after protest has been filed with the Collector as hereinafter provided, or after proceeding on appeal has been finally determined. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If, upon examination of such claim for refund, it shall be determined by the Collector that there has been an overpayment of tax, the amount of such overpayment shall be credited against any liability of any dealer under this ordinance, and if there be no such liability, the said dealer shall be entitled to a refund of the tax so overpaid. If the Collector shall reject the claim for refund in whole or in part he shall make an order accordingly and serve notice upon such dealer. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

When, to secure compliance with any of the provisions of this ordinance any moneys shall have been deposited with the Collector by any dealer, and shall have been paid over to the Collector and the Collector shall be satisfied that such dealer has fully complied with all such provisions, the Collector shall so certify and authorize repayment from any appropri­ations available for such purpose to such dealer of such moneys, or such part thereof as the Collector shall certify has not been applied by him to the satisfaction of any indebtedness arising under this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

A right of action is hereby created to afford a remedy at law for any dealer aggrieved by the provisions of this ordinance; and in case of any such dealer resisting the payment of any amount found due, or the enforcement of any provisions of such laws in relation thereto, such dealer shall pay the amount found due by the Collector and shall give the Collector notice, at the time, of his intention to file suit for the recovery of the same; and upon receipt of such notice the amount so paid shall be segregated and held by the Collector for a period of, thirty (30) days; and if suit be filed within such time for recovery of such amount, such funds so segregated shall be further held, pending the outcome of such suit. If the dealer prevails, the Collector shall refund the amount to the claimant, with interest at the rate of two percent (2%) per annum covering the period from the date the said funds were received by the Collector to the date of refund. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

This section shall be construed to provide a legal remedy in the State, City, or Federal Courts, by action of law, in case such taxes are claimed to be an unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act of Congress or the United States Constitution, or in any case where jurisdiction is vested in any of the courts of the United States; provided that upon written request of the dealer and upon proper showing by such dealer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination, the said dealer, upon agreement to abide by the decision of the courts may pay the additional assessment under protest, but need not file an additional suit. In such cases the tax so paid under protest shall be segregated and held by the Collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any dealer shall be aggrieved by any finding or assessment of the Collector, he may, within thirty (30) days of the receipt of notice of the assessment or finding, file a protest in writing signed by him or his duly authorized agent, which shall be under oath and shall set forth the reasons therefore, and he may request a hearing. Thereafter, the Collector shall grant a hearing to such dealer, if a hearing has been requested, and may make an order confirming, modifying, or vacating any such finding or assessment. The filing of any such protest shall not abate any penalty for non-payment, nor shall it stay the right of the Collector to collect the tax in any manner herein provided unless the dealer shall furnish security of a kind and in an amount satisfactory to the Collector. Appeals from the decision of the Collector shall be direct to any State, City, or Federal Court of competent jurisdic­tion as provided for in Section 12-170.137. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector is empowered to carry into effect the provisions of this ordinance and in pursuance thereof to make and enforce such rules as he may deem necessary in administrating the provisions of this ordinance and other policies or procedures established by his office. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector shall have the power to make and publish reasonable rules and regulations, not inconsistent with this ordinance or the laws and the Constitution of this State or of the United States, for the enforcement of the provisions of this ordinance and the collection of the revenues and penalties imposed by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector shall design, prepare, print, and furnish to all dealers or make available to said dealers, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer from the payment of said taxes at the time and in the manner herein provided. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The cost of preparing and distributing the report forms and paraphernalia for the collection of said tax, and of the inspection and enforcement duties required herein, shall be borne by the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

In any case where tangible personal property is sold at retail under a contract providing for such retail sale, made and entered into prior to the effective date of this ordinance and containing the sale price, and delivery is made after the effective date of this ordinance, and such sale is taxable under this ordinance, the seller shall add the tax imposed by said ordinance to said sale price, and collect it from the buyer.

The provisions of this section shall also apply where such tangible personal property is not sold but is used, consumed, distributed, stored, leased, or rented, and where services taxable hereunder are contracted for before the effective date of this ordinance, but are actually furnished after the effective date hereof.

The provisions of this section shall not apply to tangible personal property actually imported or caused to be imported into, or stored within, the territorial limits of the District prior to the effective date of this ordinance, if the said tangible personal property is actually used or consumed by the person who imported and stored said tangible personal property.

(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

It shall be lawful for the Collector, or any deputy by him duly designated, to receive the written oath of any person signing any application, disposition, statement, or report required by the Collector in the administration of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector, or any deputy by him duly designated, or his legal counsel, may conduct hearings and have administered and examined under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witnesses, relative to the business of such dealer in respect to any matter incident to the administration of this ordi­nance. Such examinations or hearings shall be at a time convenient to the dealer within fourteen (14) days after requested by the Collector in writing. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Any notice required to be given by the Collector pursuant to this ordinance, may be given by personal service on the dealer for whom it is intended, or be mailed to the dealer for whom it is intended, addressed to such dealer at the address given in the last report filed by him pursuant to the provisions of this ordinance, or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of its receipt by the dealer to whom it is addressed. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The Collector shall maintain official copies of this ordinance, which may be authenticated under his official signature, and when so authenticated, shall be evidence in all Courts of the State of the same weight and force as the original thereof. For authenticating of any such copy, he shall be paid a fee of Five Dollars ($5.00). (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Nothing in this ordinance shall be construed to deprive the dealer of any remedy in the review of any tax, or in any proceedings to collect the tax given such dealer by any other law, or to deprive the Collector of any remedy for the enforcement of this ordinance through any procedure or remedies expressly provided in this ordinance imposing the tax herein levied or in any other law, nor shall this ordinance be construed as repealing or altering any such laws, ordinances, or resolutions. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

If any section, subsection, sentence, clause, or phrase of this ordinance be held invalid, such decisions shall not affect the validity of the remaining portions of this ordinance. The governing body hereby declares that it would have enacted this ordinance, and each section, subsection, sentence, clause, and phrase thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases may be so declared invalid. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

The tax levied herein is declared to be supplemental and in addition to all other taxes levied by and under the authority of the governing body of any kind or nature. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this ordinance shall be promptly deposited by the Collector for the account of the Police Jury, which fund shall be reasonably identifiable and calculable; provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to another account established by the Collector pending final determination of the protest or litigation. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

Out of the funds received as a result of this Ordinance, the Collector shall first deduct the costs of collecting the tax levied hereby and administering the provisions of this ordinance as well as the various administrative procedures established herein. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

A certified copy of this ordinance has been recorded in the Mortgage Records of the Parish of St. Tammany, Louisiana (MOB, folio).

This ordinance shall be effective upon approval of the President of the Police Jury. Amended ordinance to adopt the rules and regulations of St. Tammany Parish Police Jury General Sales and Use Tax are incorporated herein to be in full force and effect as of January 1, 1992. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

EDITORIAL NOTES: A Special Election was held on November 4, 1986 authorizing and approving said tax by a majority of the qualified electors as required. General Sales Tax Bond Ordinance No. 87-873, adopted 11/19/87; First Supplemental Sales Tax Bond Ordinance No. 88-937, adopted 05/19/88; Application No. L88-188 approved by the State Bond Commission, State of Louisiana signed by the Secretary on 05/18/88. Ord. No. 89-1121, adopted 07/29/89 entitled "A Second Supplemental Sales Tax Bond Ordinance" of file with Bonding Ordinances of the St. Tammany Parish Police Jury.

The Tax Collector for Sales Tax District No. 3 is hereby authorized to enter into an administrative agreement with the Tax Collector for the City of Slidell concerning the collection of sales taxes from businesses subject to the Sales Tax Enhancement Plan.

All businesses covered by the Sales Tax Enhancement Plan shall be subject to the following additional collection provisions:

1. The Tax Collector may require that a business or contractor file a use tax return on purchases rather than payment of sales tax directly to the vendor. The Tax Collector is authorized to issue exemption certificates or such other documents that might be necessary to implement this procedure.

2. The Tax Collector may require that applicants for building permits complete a registration and use tax application form prior to issuance of the building permit.

3. The Tax Collector may require that all use tax be paid on a construction project or that a bond be filed in lieu thereof prior to issuance of an occupancy permit.

4. For buildings and stores in the developments referred to in the Sales Tax Enhancement Plan as Northshore Limited Partnership (NLP); Manufacturers Retail Outlet (MRO), and Undeveloped Commercial Properties, tax collections will be done as follows:

(A) NLP [Northshore Limited Partnership]: The City, as agent for the Parish Tax Collector, will collect the tax from the contractors and all stores in this development. The City shall retain the full tax until FIVE HUNDRED FIFTY-SIX THOUSAND ONE HUNDRED NINETEEN DOLLARS ($556,1­19.00) has been paid to the City. At the conclusion of that event, the Tax Collector for Sales Tax District No. Three will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contrac­tors and all stores in this development. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in this development. The entire net tax collect­ed by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

(B) MRO [Manufacturers Retail Outlet]: The City, as agent for the Parish Tax Collector, will collect the tax from the contractor and all stores in this development. The City will retain the full tax until it recoups its costs of extending utility lines limited to a maximum of EIGHT HUNDRED THOUSAND DOLLARS ($800,000.00) At the conclusion of that event, the Tax Collector for Sales Tax District No. Three will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contractors and all stores in this development. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in this development. The entire net tax collected by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

(C) Undeveloped Commercial Properties: The Tax Collector for Sales Tax District No. 3 will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contractors and all stores in these geographical areas. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in these geographical areas. The entire net tax collected by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

(Ord. No. 89-1063, adopted 03/16/89; amended by Ord. No. 89-1149, adopted 09/21/89)

ARTICLE XI ST. TAMMANY PARISH CIGARETTE PAPER TAX   (Return to Table of Contents)

Pursuant to R.S. 33:2740(B), there shall be levied a sales tax of not more than One Dollar and twenty-five ($1.25) per pack on the sale at retail, sales from distributors, sales from manufacturers, and sales from wholesalers that sell for resale of cigarette papers in St. Tammany Parish. (Ord. No. 89-1048, adopted 02/23/89; amended by Ord. 89-1075, adopted 05/18/89; amended by Ord. 92-1645, adopted 09/17/92; Resolution P.J.S. NO. 96-7903, adopted 11/21/96))

R.S. 33:2740.25(B)(3) provides that fifty cents ($.50) of the tax on the sale of each pack of cigarette papers collected by the parish shall be dedicated to the Drug Abuse Resistance Education (D.A.R.E.) program and the remainder of the monies collected shall be dedicated to recreational purposes in the parish.

EDITORIAL NOTE: In accordance with R.S. 33:4567, the original cigarette paper tax was $.25 per pack and dedicated to the St. Tammany Parish Recreation and Parks District established by the Louisiana Legislature as a pilot project. This District ceased to exist June 30, 1996 in accordance with R.S. 33:4567.4 and its powers and property was transferred to the parish governing authority.

ARTICLE XII ESSENTIAL UTILITY FRANCHISE FEE   (Return to Table of Contents)

A uniform annual franchise fee of two percent (2%), as evidenced by the attached table and fee schedule, [shall] be imposed on all new and renewed franchises established and hereinafter to be granted and/or established by the St. Tammany Parish Police Jury pursuant to Louisiana Revised Statute 33:4361(A) 1, 2, 3 and 4; said franchise fee is being imposed due to financial emergency that exist[s] in the Parish General Fund as a result of state mandated costs; said franchise fee of two percent (2%) shall be computed on the gross sales or revenue derived from that portion of St. Tammany Parish being, lying and situated outside the corporate limits of any village, town or municipality. (Ord. No. 89-1207, adopted 12/21/89)

The franchise fee shall be payable quarterly on or before April 15 for the first quarter, July 15 for the second quarter, October 15 for the third quarter, and January 15 for the fourth quarter for the year of 1990. Attached to the payment of the franchise fee will be a statement showing the gross sales or revenue derived from the unincorporated portions of St. Tammany Parish for the months reported. Delinquent balances shall accrue interest at twelve percent (12%) per annum beginning on the first day following the due date of the payment of said franchise fee. (Ord. No. 89-1207, adopted 12/21/89)

A. It shall be the duty of every franchisee required to make a report and pay any fee under this Article to keep and preserve suitable records of the gross sales or revenue subject to this Article, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the Parish Treasurer; and it shall be the duty of every such franchisee, moreover, to keep and preserve for a period of three (3) calendar years, in addition to the current year, all records of gross sales or revenue subject to this Article; and all such books or other records shall be open to examination at all reasonable hours by the Parish Treasurer or any of his authorized agents.

B. Any information required during the conduct of the audit shall be furnished to the Parish Treasurer or his duly authorized agent without cost. Such information may include, but is not limited to specialized reports accumulating data from electronic data processing records.

In the event any franchisee fails to make a report and pay the franchise fee as provided by this Article, or in case the franchisee makes a grossly incorrect report or a report that is false or fraudulent, it shall be the duty of the Parish Treasurer to make an estimate for the delinquent reporting period of gross sales or revenue of such franchisee and assess and collect the fee and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the franchisee. (Ord. No. 89-1207, adopted 12/21/89)

Any franchisee, its agent or employee, required to make, render, sign or verify any return as aforesaid, who makes a false or fraudulent return with intent to evade a fee hereby imposed, or fails to comply with any provision of this Article shall be guilty of a misdemeanor, and upon conviction shall be fined not more than TWO HUNDRED DOLLARS ($200.00), or be imprisoned in jail for not more than sixty (60) days, or shall be punished by both fine and imprisonment, at the discretion of the court. (Ord. No. 89-1207, adopted 12/21/89)

The Parish Treasurer shall be authorized to enter into a formal installment payment agreement with a taxpayer for the collection of past due fee, penalty and interest, when in his opinion it is in the best interest of the Parish to do so. (Ord. No. 89-1207, adopted 12/21/89)

Any public or governmental entity supported by tax dollars is hereby exempt from this annual fee. (Ord. No. 89-1207, adopted 12/21/89)

(Ord. No. 89-1207, adopted 12/21/89)

1. A uniform service monitoring fee of two percent (2%) on gross sales derived from the unincorporated portions of St. Tammany Parish is hereby imposed on all municipally owned utility companies currently operating in the Parish without a valid, written service agreement, on all renewed service agreements with municipal utility companies currently operating in the Parish with a valid, written service agreement, and on all publicly owned utility companies that wish to establish a franchise service area in unincorporated portions of St. Tammany in the future pursuant to La. R.S. 33:4361, said service agreement fee is being imposed to fund the monitoring of all activities associated with the placement and location of public utilities in Parish rights-of-way.

2. The service agreement fee will be computed according to the two percent (2%) schedule listed in Sec. 12-200.08 and payable quarterly on or before April 15 for the first quarter, July 15 for the second quarter, October 15 for the third quarter, and January 15 for the fourth quarter. Attached to the payment of the franchise fee will be a statement showing the gross sales or revenue derived from the unincorporated portions of St. Tammany Parish for the months reported. Delinquent balances shall accrue interest at twelve percent (12%) per annum beginning on the first day following the due date of the payment. (Ord. No. 97-2710, adopted 08/21/97)

Cross Reference: Sec. 2-009.00(F), Sec. 20-020.02, and Appendix A