§ 4-2.7. Waiver of fees and taxes for charitable or nonprofit organizations.

(a)

The parish attorney shall have the authority to issue alcoholic beverage permits upon written request by any charitable or nonprofit organization with tax-exempt status, under the United States Internal Revenue Code, Sections 501(C)(3) and 501(C)(8) to waive the payment of fees and taxes, to sell and/or serve alcoholic beverages at functions, such as fairs, dances and other social events sponsored by said organizations when such function will not continue for a period in excess of three (3) days.

(b)

Each applicant for a permit shall file with the parish attorney's office a written application therefor which shall contain the following:

(1)

The name and address of the applicant together with sufficient facts relating to its incorporation and/or organization enough to enable the parish attorney to determine whether or not it is a bona fide nonprofit organization or association;

(2)

Names and addresses of its officers;

(3)

The specific type of function intended to be held, operated and/or conducted by said applicants and the place where, the date and time when said function will be held;

(4)

The kinds and types of alcoholic beverages to be sold and/or served;

(5)

Items of expense intended to be incurred or paid in connection with said function and the specific purpose to which the entire net proceeds from said function are to be devoted;

(6)

That said applicant meets all of the requirements, conditions and qualifications where applicable, of sections 4-17, 4-18 and 4-21 of the Jefferson Parish Code of Ordinances, as amended;

(7)

That the net proceeds derived from the sale of alcoholic beverages shall be devoted entirely to be educational, charitable or religious uses within the state and that only those necessary expenses and promotional expenses incurred for the conduction of the activity will be deducted from the gross amount received and that no salaries or compensation or both will be paid to any person from the gross revenues received from said function.

(c)

In the event said applicant meets all of the qualifications as herein set forth, the payment of all fees and taxes shall be waived.

(d)

In the event the parish attorney should determine that the applicant is not qualified to receive a permit then he shall notify the applicant of such denial by certified mail with reasons given therefor; applicant may appeal the decision of the parish attorney within ten (10) days from date of receipt of notice of his denial to the parish council. The parish council shall conduct a public hearing within fifteen (15) days of said appeal at one (1) of its regularly scheduled meetings to determine the qualification of said applicant.

(e)

The provision of this section shall apply only to those instances where there is no council meeting prior to the conduction of fair or other charitable functions.

(Ord. No. 15366, § 1, 12-1-82)

Editor's note

Ord. No. 15366, § 1, adopted Dec. 1, 1982, added § 3-2.2 to the 1961 Code; at the editor's discretion, this material has been numbered as § 4-2.7 hereof.