§ 82-634. New businesses to pay tentative tax.

No person shall commence any business within the parish without first paying a tentative license tax. Within 40 days after commencing the business, each person shall compute, in the manner provided in section 82-638, the balance of the license tax, if any, owed for the year in which the business is started and pay such tax balance. When the business is begun prior to July 1 of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions, or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July 1 of any year, the tentative tax shall be one-half of the minimum annual rate or the specific amount per unit, as the case may be.

(Parish Code 1977, § 13-19)

State law reference

Similar provisions, R.S. 47:344.