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 Jefferson Parish
 Code of Ordinances
 Chapter 35. TAXATION
 Article VI. OCCUPATIONAL LICENSE TAX

  § 35-183. Use of revenues.  

Latest version.

  • The net parish collections of annual occupational license taxes are to be allocated as follows:

    (1)

    "Net parish collections" is defined as the gross collections of occupational license taxes by the sheriff, less the sheriffs percentage collection fees;

    (2)

    For the calendar year ending December 31, 1990, the first seven hundred forty thousand dollars ($740,000.00) of net parish collections are to be allocated to JEDCO. All subsequent net parish collections are to be allocated to the parish's general fund;

    (3)

    For the calendar year ending December 31, 1991, the first eight hundred fifty thousand dollars ($850,000.00) of net parish collections are to be allocated to JEDCO. All subsequent net parish collections are to be allocated to the parish's general fund.

    (4)

    For the calendar year ending December 31, 1992, the first nine hundred fifty thousand dollars ($950,000.00) of net parish collections are to be allocated to JEDCO. All subsequent net parish collections are to be allocated to the parish's general fund.

    (5)

    For the calendar year ending December 31, 1993, and all calendar years thereafter, the first one million dollars ($1,000,000.00) of net parish collections are to be allocated to JEDCO. All subsequent net parish collections are to be allocated to the parish's general fund;

    (6)

    For the calendar year ending December 31, 1994, and all calendar years thereafter, the primary allocation of net parish collections of one million dollars ($1,000,000.00) to JEDCO is to be adjusted annually for the change in the Federal Consumer Price Index ("CPI") occurring in the preceding year; provided, that the "CPI" increase not exceed amount collected for the occupational license tax.

    (7)

    For the calendar year ending December 31, 2016, the first two million dollars ($2,000,000.00) of net parish collections are to be allocated to JEDCO. All calendar years thereafter, the primary allocation of the net parish collections of two million dollars ($2,000,000.00) to JEDCO is to be adjusted annually for the change in the Federal Consumer Price Index ("CPI") occurring in the preceding year; provided that the "CPI" annually adjusted total amount does not exceed the net parish collections.

(Ord. No. 17268, § 1, 6-10-87; Ord. No. 18287, 5-22-91; Ord. No. 24966 , 6-10-15)