§ 14-17. Due and delinquent dates.

(a)

All license taxes levied herein shall be due and payable on January 1 of each year and all unpaid license taxes hall become delinquent on June 1. The amount of any monetary penalty assessed pursuant to this section shall not be greater than 25 percent of the total amount of tax due. The collection of delinquent accounts shall be enforced in accordance with R.S. 22:1076 and 47:1081.

(b)

Any other ordinances or parts of ordinances in conflict herewith are hereby repealed in their entirety.

(c)

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

(Ord. No. 12-8-92(B), 12-8-92; Ord. of 5-13-2003(2), § 2)

State law reference

Insurance tax authorized, R.S. 22:1076; Act 89 of the 1992 legislative session.