§ 35-89. Payment of tax.

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Every person engaged in business in this parish, excepting business located in a municipality, shall on or before the first day of February of each year render to the parish a report containing a true and, complete statement showing the number of stores or establishments operated or maintained in the unincorporated areas of the parish, and the name, location and street address of each store, the total number of such stores, whether in this state or not, as of the report date. Whenever a new store is opened which was not included in the above mentioned report, a supplemental report setting forth the required information shall be filed prior to the expiration of thirty (30) days after the date of opening.

(Code 1961, § 16-71)

                    
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