§ 82-680. Reduction in tax rates.

(a)

For the taxable year commencing after December 31, 1991, and each taxable year thereafter through December 31, 2000, the license tax imposed by this article shall be reduced in accordance with the following percentage:

Tax Year	Percentage of Reduction
1992	10%
1993	20%
1994	30%
1995	40%
1996	50%
1997	60%
1998	70%
1999	80%
2000	90%

 

(b)

No occupational license tax shall be imposed for any calendar year commencing after December 31, 2000, except as may otherwise be directed by amendment of this section.

(c)

Notwithstanding subsections (a) and (b) of this section, nothing contained in this section shall in any way affect the right of the city-parish consolidated government to collect license taxes from persons conducting business as peddlers and itinerant vendors pursuant to the provisions of section 82-677(1), nor shall anything contained in this section affect, reduce and/or eliminate any license taxes presently due and owing or which may in the future become due and owing by peddlers and itinerant vendors as set forth in section 82-677(1).

(Parish Code 1977, § 13-66)