§ 26-77. Due and payable; penalty.

Latest version.

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 June 1st. A penalty of five percent per month shall be added to the amount of tax due and payable to this municipality along with the tax due. The amount of any monetary penalty assessed pursuant to this article shall not be greater than 25 percent of the total amount of the tax due. The collection of delinquent accounts shall be enforced in accordance with L. R. S. 22:1076 and 47:1601.

(Ord. No. 953, 10-11-99; Ord. No. 970, 12-10-01)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');