eLaws | eCases | Counties & Cities of Louisiana | Code of Federal Regulations | United States Code |
 New Iberia
 Code of Ordinances
 Chapter 82. TAXATION
 Article III. OCCUPATIONAL LICENSE TAX

  § 82-47. Amount; issuance of license.  

Latest version.

  • (a)

    Adoption of state law. The amount of license tax levied under this article in each case is hereby fixed, determined and ordained to be the same as that fixed, levied and collectible by the board of trustees under, and the license shall be granted in accordance with, the provisions of R.S. tit. 47, ch. 3 (R.S. 47:341 et seq.), as amended, and all other applicable laws, all of which for all purposes of this article are made a part of this section by reference, as if written herein in extenso.

    (b)

    Exemption from parish tax. Those who pay a city occupational license tax shall be exempt from the parish occupational license tax in the amount of the city tax as provided by La. Const. art. VI, § 28.

    (c)

    Issuance of license; adjustments and amendments. 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 or tax due, or the correct class of business for which the license tax shall be computed.

    (d)

    Applicability of tax to conduct protected by First Amendment. Notwithstanding any other provision of this section to the contrary, no provision of this section shall be construed as requiring any person engaged in conduct protected under the First Amendment of the Constitution of the United States, 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)

    Issuance of license for conduct protected by First Amendment. Any rules or regulations issued or promulgated pursuant to the provisions of this section shall state, without limitation, that any person engaged in conduct protected by the First Amendment of the Constitution of the United States, including but not limited to any editor or publisher, upon notification to the collector of the name and place of business of such person, shall be issued a license forthwith and without further inquiry.

    (f)

    Classification of theaters and cable television operators. For purposes of this section, taxpayers engaged in the business of theaters and cable television operators shall be removed from the schedule of taxable businesses listed and described in R.S. 47:354 and shall be 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.

    (g)

    Occupational license tax on operation of video draw poker devices. There is hereby levied an occupational license tax on the operation of video draw poker devices within the corporate limits of the city, in the amount of $50.00 per device. This occupational license tax shall be levied and collectable as provided in this article, and shall be levied and collectable in addition to any other occupational license tax authorized by law or ordinance.

(Code 1976, § 15-17; Ord. No. 489-95, § 1, 10-17-95)