§ 21-46. Levy.

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There is hereby levied, in addition to all other excises, licenses or privilege taxes presently imposed, a tax on all beer, porter, ale, fruit juices and/or wine having an alcoholic content of not less than one-half of one percent or more than six percent by volume, of $1.50 per standard barrel of 31 gallons or any like rate of any other quantity or for the fractional parts of such barrels sold for consumption in the parish.

(Code 1975, § 23:160A)

                    
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