§ 26-38. Peddlers.

Latest version.

(a)

Tax imposed; fees. All peddlers, defined by Louisiana Revises Statutes, Title 47, Section 359(C), shall obtain a license costing $200.00.

(b)

Due date for payment; delinquencies; collection. All license taxes levied herein shall be due and payable on January 1st of each year and all unpaid license taxes shall become delinquent on March 1st.

(1)

When any taxpayer fails to pay the tax, or any portion thereof, on or before March 1st, interest at the rate of one and one-quarter percent per month shall be added to the amount of tax due and such interest shall be computed from the due date until the tax is paid.

(2)

In addition to the interest charged on delinquent taxes there shall be imposed a penalty of five percent of the total tax due if the failure or delinquency is for not more than 30 days, with an additional five percent for each additional 30 days or fraction thereof during which the failure or delinquency continues, not to exceed 25 percent of the tax in the aggregate.

(Code 1958, § 12-13; Ord. No. 971, § 3, 12-10-01)

Editor's note

See the editor's note to § 26-36.

                    
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