§ 35-90. Designation of sheriff as tax collector.

Latest version.

(a)

The collection of the taxes imposed hereunder shall be made in the name of the parish, by the sheriff, who is the collector of the parish taxes under the provisions of R.S. 33:1435. All sums collected under the provisions of this article, less the sheriffs commission, shall be paid by the sheriff to the treasurer of the parish on or before the tenth business day of the month following the collection of the tax.

(b)

The initial payment of license taxes authorized and levied under this article shall accompany the report required by section 35-89 and shall be due three (3) weeks subsequent to the adoption of this article. All subsequent license taxes levied hereunder shall be due and payable as provided for by section 35-89.

(Code 1961, § 16-72; Ord. No. 24584, § 1, 9-18-13)

                    
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