§ 4-1. Permit generally.

(a)

There is hereby levied a permit tax for each year upon each person pursuing or engaging in the business of selling spirituous, vinous, malted, fermented, distilled or other intoxicating liquors or liquids, including beer or wine, of alcoholic content in excess of one-half of one percent for consumption in the parish for the regulation of said business, in the sum of two hundred dollars ($200.00) per year, payable in advance by check or money order only.

(b)

There is hereby levied a permit tax for each year upon each person pursuing or engaging in the business of selling beverages of low alcoholic content, being alcoholic beverages containing not more than six (6) percent alcohol by volume, of one hundred dollars ($100.00) per year for a wholesale dealer's permit; forty-seven dollars ($47.00) per year for a Class A retail dealer's permit and thirty-five dollars ($35.00) for a Class B retail dealer's permit; Retailers, Class A permit authorizes the retailer to sell for consumption on or off the licensed premises. Retailers, Class B permit authorizes the retailer to sell in sealed containers prepared for transportation and consumption off the premises. This tax shall be paid in advance by check or money order only.

(c)

Before engaging in the business of dealing in alcoholic beverages, including liquors and beer, all persons engaged in such business shall secure an annual permit from the council on or before January second of each year.

(d)

No person shall do any act for which a permit is required by this chapter, unless he holds the proper parish permit. Each sale of intoxicating liquors or "beer only" as herein defined without such permit constitutes a separate violation of this chapter.

(Ord. No. 103, § 2, 6-12-69; Ord. No. 476, § 1, 12-7-83; Ord. No. 88-7, § 1, 1-14-88; Ord. No. 94-126, §§ 1, 2, 7-14-94)

State law reference

Power of parish to require permits, R.S. 26:73, 26:274.

Editor's note

Ord. No. 88-7 became effective Jan. 1, 1988.