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Ville Platte |
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Code of Ordinances |
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CODE OF ORDINANCES |
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Chapter 14. LICENSES AND TAXATION |
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Article I. IN GENERAL |
§ 14-1. Occupational license tax.
(a)
In addition to all other taxes imposed by other ordinances, there is hereby levied an annual occupational license tax for the year 1988 and for each subsequent year, upon each person, firm or corporation pursuing and conducting any business, trade, calling, profession, or vocation, within the corporation limits of the City of Ville Platte subject to license under the constitution of the State of Louisiana and the laws of this state.
(b)
The amount of license tax levied in each case is hereby fixed, determined and ordained to be the same as that fixed, levied and collectible by the governing authority under, and shall be granted in accordance with, the provisions of R.S. 47:341—363, inclusive, as amended, and all other applicable laws, all of which for all purposes of this chapter are made a part hereof by reference as though written herein in extenso to the same extent and to the same affect, force and validity as through all of such sections and provisions of such legislative act, in the same form and division into sections, subdivisions and paragraphs as therein set out.
(c)
Upon payment of the tax due as reflected on the application filed by the taxpayer, the collector shall issue the license applied for. Upon payment of the tax due as reflected on the application filed by the taxpayer, the collector shall have no authority to deny, refuse to issue, or revoke any license issued pursuant to the provisions of this section. After audit or examination of a taxpayer's books and records, however, the collector shall have authority to adjust or amend the application and license to reflect the correct amount of gross receipts, tax due, or the correct class of business for which the license tax shall be computed.
(d)
Notwithstanding any other provision of this section to the contrary, no provision of this section shall be construed as requiring any person or entity engaged in conduct protected under the First Amendment of the Constitution of the United States of America, including, but not limited to, any editor or publisher, to apply for or to obtain a license, or to pay the tax levied by this section, as a condition to engaging in such business, profession or conduct.
(e)
Any rules or regulations issued or promulgated pursuant to the provisions of this section shall state, without limitation, that any person or entity engaged in conduct protected by the First Amendment of the Constitution of the United States of America, including, but not limited to, any editor or publisher, upon notification to the collector of the name and place of business of such person or entity, shall be issued a license forthwith and without further inquiry.
(f)
For purposes of this section, taxpayers engaged in the business of theatres and/or cable T.V. operators shall be removed from the schedule of taxable businesses listed and described in R.S. 47:354, entitled "Retail dealer in merchandise, services, and rental," and shall be hereby placed in the category and class of business entitled "All other business," as defined in R.S. 47:359(J), and shall be taxed in accordance with the provisions of that section.
(Ord. of 5-12-87, §§ 1, 2; Ord. of 10-13-87(B))
State law reference
Occupational license tax authorized, R.S. 47:397.
Editor's note
An ordinance of May 12, 1987, as amended by an ordinance of Oct. 13, 1987, has been treated as superseding the provisions of former § 4-1, which was concerned with similar provisions and derived from an ordinance of Sept. 15, 1959; and an ordinance of Oct. 13, 1981. The effective date of the aforesaid provisions shall be Jan. 1, 1988.