§ 35-153. Imposition of tax.

Latest version.

(a)

In addition to all other license and excise taxes imposed by other laws, there is hereby levied an annual occupational license tax upon each person, association of persons, partnerships, firms and corporations pursuing any trade, profession, vocation, calling or business in the parish, subject to license under Section 28, Article 6 of the 1974 Louisiana State Constitution and Louisiana Revised Statutes Chapter 3, Subtitle II of Title 47, R.S. 47:341 through 47:363, as amended.

(b)

The sheriff and ex officio tax collector of the parish is hereby designated the collector, whose duty is to receive and collect the taxes and money due the parish and who may enforce the collection of any and all taxes due.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

Imposition of state tax, R.S. 47:341.

Editor's note

Ord. No. 17514, adopted May 25, 1988, amended art. VI "to provide for a one-year extension of said tax, to allow additional time for the Jefferson Parish Occupational License Tax Advisory Committee to report its findings."

                    
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