§ 82-677. Businesses where tax is based on flat fee; tax for businesses not otherwise covered.  


Latest version.
  • (a)

    Flat fee tax. The following types of businesses shall obtain an annual license based on the flat fee designated in this section. For purposes of this section, the minimum tax noted in section 82-634 for most new businesses for the first year of commencement or fractional part thereof does not apply.

    (1)

    Peddlers and itinerant vendors.

    a.

    License fee. All peddlers, hawkers and itinerant vendors and every person who displays samples, models, goods, wares or merchandise on a temporary basis in any hotel, motel, store, storehouse, house, vehicle or any other place, for the purpose of securing orders for the retail sale of such goods, wares or the like kind or quality, either for immediate or future delivery, shall obtain a license based on a flat fee of not to exceed $100.00.

    b.

    Exclusions. This subsection does not apply to the following classes: those persons making house-to-house or personal calls displaying samples and taking orders for shipment directly from the manufacturer; those persons making a business call or visit upon the verbal or written invitation of the inhabitant of the premises; those persons, or their representatives, engaged in the business of selling at wholesale from a fixed place of business in the state to licensed retail dealers; and vendors, or their agents or representatives, in the sale or delivery of petroleum products when drawn, conveyed and distributed from a stock maintained at a warehouse, distributing station or established place of business.

    c.

    Exhibition of license; authority to seize merchandise and vehicle. All peddlers are required to exhibit their occupational license. The license shall indicate thereon the motor vehicle license number. If the peddler fails or refuses to exhibit his license, the collector or his designee shall seize the merchandise and any vehicle or other conveyance used by the peddler to peddle the merchandise.

    d.

    Penalty for failure to obtain license. Whoever shall sell goods, wares and merchandise as a peddler without first obtaining the license required in this article shall be guilty of a misdemeanor and, upon conviction shall be punished in accordance with section 1-9.

    (2)

    Mechanical or electronic amusement machines or devices.

    a.

    License fee; applicability.

    1.

    Every person engaged in the business of operating any coin-operated mechanical or electronic amusement device shall pay a license tax of $50.00 for each such device.

    2.

    The provisions of this subsection shall not apply in cases where the person engaged in the business of operating such mechanical devices are operating the devices under a written contract with and are solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival or trade show which has as one of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this subsection, the term "nonprofit corporation" shall be construed to mean only a nonprofit corporation which was organized under the provisions of R.S. tit. 12, ch. 2 (R.S. 12:201 et seq.) prior to January 1, 1969, and holds membership in good standing in an association organized for the purpose of promoting fairs, festivals and trade shows in the state.

    3.

    For the purpose of this subsection, a coin-operated mechanical amusement device is any machine or device operated by depositing a coin, token, slug or similar object for the placing of the device in readiness to play. This definition includes but is not limited to the following devices: video games, merry-go-rounds, mechanical hobby horses, jukeboxes, pool tables, domino tables, bowling alleys, blood pressure monitors and pulse rate monitors.

    4.

    All such mechanical amusement devices subject to tax under this subsection and which do not return to the operator or player thereof anything but free additional games or plays or, through the exercise of the skill of the operator or player, a merchandise prize shall not be deemed to be classed as gambling devices, and neither this section nor any other act or ordinance shall be construed to prohibit such devices. Payment of the tax imposed by this subsection shall not be held to legalize the operation of any machine or device which is prohibited by law. This subsection shall not be held to repeal any provisions of any law prohibiting the operation, possession or use of any such machine or device.

    b.

    Evidence of payment. The payment of the taxes levied by this subsection shall be evidenced by a certificate of tax payment, or a stamp or similar evidence of tax payment, which shall be issued by the collector. The certificate of payment shall be securely affixed or attached to each machine or other device with respect to which a tax has been paid, or, if such certificate cannot be affixed, shall be prominently posted in the place in which the machine or device is located and near to such machine or device. If a machine or device is replaced by another, such other machine or device shall not be considered an additional device. Certificates of tax payment or stamps are not transferable from others taxing jurisdictions to the parish.

    c.

    Forfeitures.

    1.

    Any machine or other device on which taxes are imposed by subsection (2)a of this section, which shall be found in possession or custody or within the control of any person for the purpose of being operated or permitted to be operated without having a certificate of tax payment, or a stamp or similar evidence of tax payment, issued by the collector, affixed or attached thereto, or prominently posted in the place in which the machine or device is located and near to such machine or device, may be seized by the collector of revenue or his agent in order to secure the machine or device for trial, and the machine or device shall be forfeited to the collector. The collector or his agent making the seizure shall appraise the value of the machine or other device according to his best judgment and shall deliver to the person, if any, found in possession of the machine or other device a receipt showing the fact of seizure, stating from whom seized, the place of seizure, and a description of the machine or the device, and appraised value, and a duplicate of the receipt shall be filed in the office of the collector and shall be open to public inspection.

    2.

    The proceeding to enforce such forfeiture shall be by rule and be in the nature of a proceeding in a court of competent jurisdiction where such seizure is made. The proceeding shall be filed by the collector or his assistant or attorney on behalf of the city-parish consolidated government, and the proceeding shall be summary, and it may be tried out of term time and in chambers, and shall always be tried by preference. Whenever the petition for rule shall be sworn to by the collector of revenue or his assistant or his attorney, that the facts contained in the petition are true, and accompanied with a duplicate copy of notice of the seizure, this shall constitute a prima facie case, but may be rebutted by the defendant. The proceeding shall be directed against the person operating or permitting the operation of the article seized, demanding the forfeiture and sale of such property as a penalty for the violation of this section. Service of such proceeding shall be made upon the persons operating or permitting the operation of the articles seized, demanding the forfeiture and sale of such property as a penalty for the violation of this section. Service of such proceeding shall be made upon the person operating or permitting the operation of the seized articles if he is a resident of this state, or his residence is known to the plaintiff in rule. In all cases where it is made to appear by affidavit that the residence of the person operating or permitting the operation of the seized articles is out of the state or is unknown to the collector or his assistants or his attorney, an attorney at law shall be appointed by the court which has jurisdiction of the proceedings, to represent the person operating and permitting the operations against whom the rule shall be tried contradictorily within ten days from the date of the filing of the affidavit. The affidavit may be made by the collector or one of his assistants, or by the attorney representing the collector if it is not convenient to obtain the affidavit of the collector. The attorney so appointed to represent the person operating or permitting the operation of the seized articles may waive service and citation of the petition or rule, but he shall not waive time or any legal defense. Upon the trial of the proceedings, if it is established by satisfactory proof that, with respect to the articles under the seizure, this section has been violated in any respect, then the court shall render judgment accordingly, maintaining the seizure, declaring the forfeiture of the seized property other than cash after ten days' notice by advertisement by the collector or the sheriff at least twice in the official city-parish journal, and directing the sale of the seized property at public auction; it being the intent and purpose of this proceeding to afford the person operating or permitting the operation of the seized article a fair opportunity of hearing in a court of competent jurisdiction. It is further the intent and purpose of this proceeding that the forfeiture and sale of the seized property shall be and operate as a penalty for the violation of this section as provided in this section, and payment of the tax due on the seized articles at the moment of seizure or thereafter shall not operate to prevent, abate, or discontinue or defeat the forfeiture and sale of the property. The court may fix the fee of the attorney appointed by the court to represent the owner of the seized articles at a nominal sum, to be taxed as costs and to be paid out of the proceeds of the sale of the property.

    3.

    In cases where, in the opinion of the trial judge, the value of the seized machine or other device is so small as not to justify the expense of advertising and selling at public auction the seized commodities as provided in this subsection, the court may in any such case, in rendering judgment maintaining the seizure and declaring the forfeiture of the seized property, direct that the seized property be sold by the collector at private sale, without advertisement, but shall direct that the seized property be not thus sold for a price less than a minimum figure to be fixed by the court in its judgment.

    4.

    Forfeiture of the machine or other device and its contents to the collector, as provided in this section, shall not prevent any action by the collector to recover from the persons liable any taxes incurred.

    (3)

    Professional sports. For each person owning or carrying on a business known as professional sports, a license based on a flat fee of $1,000.00 shall be required. For purposes of this section, by way of extension and not of limitation, the business of professional sports shall include football, basketball and baseball games, where the individual participants are paid for their services. Sporting events that are provided for by special laws are exempt under this section.

    (4)

    Circuses, concerts, carnivals and special events. For each person operating a circus, carnival or other traveling show, and for each person or organization sponsoring a concert or other special event, including but not limited to gun shows, arts and crafts fairs, and antique shows, a license based on a flat fee of $250.00 shall be required. This license shall be good for a period of ten days and shall be valid only while the circus, concert or other event is located in the parish.

    (5)

    Hotels, motels, roominghouses and boardinghouses. Any person operating a hotel, motel, roominghouse or boardinghouse shall pay an annual license tax of $0.50 for each sleeping room contained by the hotel, motel, roominghouse or boardinghouse.

    (b)

    Tax for businesses not otherwise covered. For all businesses not otherwise covered by or specifically exempted under this article, the license tax shall be one-tenth of one percent of the annual gross receipts, with a minimum tax of $50.00 and a maximum tax of $2,000.00. The tax levied in this subsection shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership or corporation.

(Parish Code 1977, § 13-62)

State law reference

Similar provisions, R.S. 47:359.