§ 14-19. Application for license; subject to sales tax clearance; subject to audit.

Every person subject to an occupational license tax, new or renewal, levied by this article (the "applicant") shall apply to the parish government sales tax department for a sales tax clearance prior to the issuance of occupational license.

The cost for said sales tax clearance shall be fixed at ten dollars ($10.00) for new applications and no charge for renewals and shall be payable to the parish government.

Every person subject to an occupational license tax levied by this article (the "applicant") shall apply to the director of administration/department of finance 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, such as but in no way limited to gross annual receipts, capital, sales, premiums, commissions or earnings. Each applicant doing business during the previous year shall attach to his application a true copy of his monthly reports to the collector of revenue of the parish (parish sales tax collector) for payment of states sales taxes for the previous calendar year.

If the director of administration is not satisfied with the facts set forth in the application and can show just cause to audit the books and records of the applicant, the director of administration, or any of his authorized employees, may audit and inspect all records of the applicant that would have any bearing upon the amount of taxes due under this article and with the prior approval of the parish president.

(Ord. No. 412, § 2, 1-19-83; Ord. No. 87-96, § 4, 6-11-87; Ord. No. 00-229, § 1, 10-26-00)