§ 13-304. Exemptions from occupational license; occupational license tax; sales tax; and the provisions of the Louisiana Revised Statute 37:1861, et seq.

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Provided that a garage/yard sale is conducted as provided for in this article, there shall be no requirement for an occupational license, no requirement to pay occupational license tax, no requirement for sales tax registration, no requirement for the collection of parish sales tax and the individual shall not be deemed a second hand dealer within the meaning of Louisiana Revised Statute 37:1861, et seq.

(Ord. No. 09-52, 8-10-09)

                    
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