§ 5-31. License and permit fee.

Latest version.

(a)

No person shall engage in the liquor business until he has complied with the provisions of this article.

(b)

An annual license tax and in addition thereto a permit fee is hereby levied on each person who engages in the wholesale or retail distribution of malts, vinous, spirituous, alcoholic or intoxicating liquor, the alcoholic content of which is more than six percent by volume. The license tax and permit fee shall be established from time to time by the parish council.

(Ord. No. 05-06, 3-28-05)

State law reference

Local license and permit fees, R.S. 26:74 and 274; permits required by state, R.S. 26:71 and 271.

                    
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