§ 14-16. Levy of annual tax.

In addition to all other license and excise taxes imposed by other laws and ordinances, and pursuant to the authority of section 28 of article 6 of the Constitution of the State of Louisiana of 1974 and chapter 3, subtitle II of title 47 of the Louisiana Revised Statutes of 1950, as amended by Act 1017 of 1986 (the "Act"), there is hereby levied an annual occupational license tax in the parish, for the calendar year 1988 and for each subsequent calendar year thereafter upon each person, association of persons, firm and corporation pursuing a trade, profession, vocation, calling or business within the territorial jurisdiction of the parish, such tax to be imposed pursuant to the provisions of this article.

(Ord. No. 412, § 1, 1-19-83; Ord. No. 87-96, § 1, 6-11-87)

State law reference

Power of parish to levy occupational license tax, R.S. 47:397.