§ 35-1. Earnings tax prohibited.

(a)

No parish or municipal governing authority shall levy a tax upon or collect or require payment of any tax from any resident or elector of the parish for the privilege or right to being employed or otherwise earning income for work performed therein or any tax which otherwise contravenes the provisions of R.S. 33:2756.

(b)

No employer shall withhold from the earnings of any employee who is a resident or elector of the parish any tax, charge or fee which contravenes or violates the provisions of R.S. 33:2756 or subsection (a) of this section.

(c)

No person shall collect or attempt to collect from any employee who is a resident or elector of the parish any tax, charge or fee which contravenes or violates the provisions of R.S. 33:2756 or subsection (a) of this section; nor shall any person audit, investigate, examine the books or business records of any employer of any employee who is a resident or elector of the parish for the purpose of collecting or attempting to collect any tax, charge or fee which contravenes or violates the provisions of R.S. 33:2756 or subsection (a) of this section.

(d)

For the purposes of this section, the following terms, phrases, words and derivations shall have the meanings given herein unless it shall be apparent from the context that a different meaning is intended:

Business: The term "business" shall mean any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantages, whether direct or indirect, to the employer or to another or others. The term shall include entities which are subsidiary or independent, conducting operations for the benefit of others and at no benefit to themselves, nonprofit businesses and trade associations.

Employee: The term "employee" shall mean and include any individual or other person permitted to work for remuneration and/or earnings by any employer in activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantages, whether direct or indirect, to the individual or to another or others.

Employer: The term "employer" shall mean any natural person, receiver, administrator, executor, assignee, trustee, trustee in bankruptcy, trust, estate, firm, partnership, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, not-for-profit, or otherwise, who or which employs one (1) or more employees performing services in any business.

(e)

It shall be unlawful for any person to violate or fail to comply with any provisions of this section, and the violation of any provision of this section shall be punished by a fine not exceeding five hundred dollars ($500.00) or imprisonment for a term not exceeding six (6) months or by both such fine and imprisonment within the discretion of the court. Each day any violation of any provision of this section shall continue constitutes a separate offense.

(Ord. No, 17101, §§ I—V, 12-3-86)