§ 82-381. Levy.

Latest version.

In addition to all other taxes of every kind whatsoever now imposed by law, there is hereby levied an annual excise license or privilege tax for the year 2004 and all subsequent years, upon all persons, associations of persons, firms or corporations engaged in the public utility business within the corporate limits of the city as extended from time to time. The excise tax levied herein shall be four percent unless a franchise agreement between the public utility and the city provides for a different amount, of the gross receipts of each public utility from its sales and services within the corporate limits of the city except such receipts from any sales to or services rendered to the state or any federal, state, municipal, parish or other governmental agency, within the corporate limits of the city.

(Ord. No. 2004-02, § 1, 3-2-04)

                    
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