§ 14-5. Occupational license tax on video poker machines.

(a)

There is hereby imposed and levied an annual license tax on every person engaged in the business of operating video draw poker devices or similar devices licensed and permitted pursuant to R.S. 33:4862 et seq. of $50.00 for each such device.

(b)

All license taxes levied herein shall be collected in the same manner as occupational license tax levied pursuant to R.S. 47:359D. The taxes shall be due and payable upon initial installation of each such device or on January 1 of each year and all unpaid license taxes collection of delinquent accounts shall be enforced in accordance with R.S. 47:1601 and 47:1602.

(c)

Any other ordinances or parts of ordinances in conflict herewith are hereby repealed in their entirety.

(d)

Should any provision of this section, or the application thereof, be held invalid, such invalidity shall not affect validity of the remaining portions of this section.

(Ord. No. 12-8-92(C), 12-8-92)

State law reference

R.S. 33:4862.11, Act 951 of the 1992 legislative session.