§ 82-650. Retail dealers in pistols, rifles or cartridges.

Every retail dealer in pistols or pistol cartridges, blank pistols or blank pistol cartridges, or any rifles except rifles of 0.22 and 0.25 calibers, or any rifle cartridges except rifle cartridges of 0.22 and 0.25 calibers, shall pay an annual license tax on the business. The amount of the license tax shall be as shown in the following table:

If the gross receipts are:
As much as	But less than	The annual license tax shall be
$      0.00	$ 25,000.00	$ 25.00
25,000.00	50,000.00	50.00
50,000.00	75,000.00	60.00
75,000.00	100,000.00	90.00
100,000.00	150,000.00	120.00
150,000.00	200,000.00	180.00
200,000.00	—	200.00

 

(Parish Code 1977, § 13-35)

State law reference

Similar provisions, R.S. 47:354.