§ 17-96. Obtaining of permits, date and payment of fees.
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Before engaging in the business of dealing in tobacco products within the territorial
limits of the parish, except the corporate limits of municipalities, all persons shall
obtain from the sheriff and ex officio tax collector for the Parish of Jefferson,
annually, dated from January first of each year, a permit to conduct each separate
business and shall pay the parish all fees assessed therefor, all in accordance with
the schedule set forth in this article.