§ 35-87. Composition of tax.

(a)

Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, there is hereby levied an annual license tax for the year 1976 and for each subsequent year thereafter upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within the parish, excluding those located in municipalities, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.

(b)

The license tax herein authorized shall be in addition to ad valorem taxes and any other licenses under the laws of the state and parish.

(Code 1961, § 16-69)