There is hereby levied an annual license tax for each year upon each person engaged
in the business of operating or maintaining, as part of a group or chain, any stores
within the parish 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 herein authorized shall be in addition
to ad valorem taxes and any other licenses prescribed or authorized under the laws
of this state.
(Ord. No. 20-87, § A, 4-27-87)
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