§ 14-2. Levy of annual license tax on businesses operating video draw poker and similar devices.
(a)
There is hereby imposed and levied on every person engaged in the business of operating video draw poker devices or similar devices licensed and permitted pursuant to R.S. 27:301 et seq. an annual license tax of $50.00 for each such device.
(b)
All license taxes levied in this section shall be collected in the same manner as occupational license tax levied pursuant to R.S. 47:359(D). The taxes shall be due and payable upon initial installation of each such device or on January 1 of each year, and all unpaid license taxes shall become delinquent on March 1. The collection of delinquent accounts shall be enforced in accordance with R.S. 47:1601 and 47:1602.
(Code 1958, § 12-42)