§ 14-22. Time for collection of tax; delinquent taxes.
Latest version.
Before the first day of March of each year, the sheriff of the parish shall collect
from each of the persons, associations of persons, firms and corporations pursuing
a trade, profession, vocation, calling or business within the territorial jurisdiction
of the parish, unless hereinafter excepted, a license tax as hereby fixed and graded.
All license taxes shall become due and payable during the first two (2) months of
each year and all license taxes unpaid prior to March 1 of the calendar year for which
they are due shall become delinquent on the first day of March. In the case of delinquent
license taxes, the parish may take action against the taxpayer pursuant to section 14-25. The license tax of all persons, associations of persons, firms and corporations
who commence business after March 1 of any year shall become delinquent unless the
license tax is paid within forty (40) days after commencing business. However, if
an applicant has no established place of business in the parish or the kind of business
is transient in character, a license shall be delinquent unless paid within three
(3) days after commencing business in the parish.
