§ 35-88. Amount of tax.

(a)

The license tax for the business described in this article levied upon the store or stores operated within this parish is based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within this parish or not and whether within the state or not; the maximum license for each store or establishment shall be as follows:

Number of Stores in Group—At Least	But Not More Than	License Fee
2 .....	10	$10.00
1 .....	35	15.00
36 .....	50	20.00
51 .....	75	25.00
76 .....	100	30.00
101 .....	125	50.00
126 .....	150	100.00
151 .....	175	150.00
176 .....	200	200.00
201 .....	225	250.00
226 .....	250	300.00
251 .....	275	350.00
276 .....	300	400.00
301 .....	400	450.00
401 .....	500	500.00
501 .....	and over	550.00

 

(b)

The tax for any store opened after June thirtieth of any year shall not exceed one-half (½) of the annual amount.

(Code 1961, 16-70)