§ 82-633. Payment.

(a)

Except as otherwise expressly provided, the first license tax authorized to be levied under this article shall be due and payable to the tax collector as follows:

(1)

In the case of any business which is subject to license tax under this article, commencing on or after the effective date of the ordinance from which this article is derived, the license tax shall be due and payable on such date of commencement.

(2)

In the case of a business commenced prior to the effective date of the ordinance from which this article is derived, the license tax shall be due and payable on January 1, 1988.

(b)

Annually thereafter, all license taxes levied under this article shall be due and payable on January 1 of each calendar year for which the license tax is due, except that for a new business commencing after January 1 of any calendar year, the first license tax shall be due and payable on the date the business is commenced. All license taxes unpaid after the last day of February of the calendar year for which they are due, or in the case of a new business, unpaid on the date such business is commenced, shall be deemed delinquent and subject to payment of delinquent interest and penalty. The delinquent interest and penalty shall be computed from March 1 of the calendar year for which they are due.

(c)

For ongoing businesses which cease operation between January 1 and the last day of February of the current license year, the license tax for the year shall be based on their gross receipts for the prior year, divided by 365 and multiplied by the number of days in which they were in operation.

(Parish Code 1977, § 13-18)

State law reference

Similar provisions, R.S. 47:343.