§ 22-1. Annual occupational license tax.

(a)

Annual license tax levied. There is hereby levied an occupational license tax for each year, upon each person pursuing and conducting any business, trade, calling, profession or vocation, within the corporate limits of the city, subject to license under the state constitution, state laws and city laws.

(b)

Adoption of state laws. The amount of license tax levied in each case is hereby fixed, determined, and ordained to be the same as that fixed, levied, and collectable by the governing authority under, and shall be granted in accordance with the provisions of R.S. 47:341 through 47:363, inclusive, as amended, and all other applicable laws, all of which for all purposes of this section are made a part hereof by reference as if written herein in extenso.

(c)

Peddlers. All peddlers as defined by R.S. 47:342 shall obtain a license in an amount as established by the city council from time to time.

(Code 1976, § 13:1; Ord. No. 539, §§ 1, 2, 11-13-1940; Ord. No. 921, § 1(1)—(4), 6-8-1987)

State law reference

Authority of municipality to set peddlers' occupational license fee as a flat fee, R.S. 47:359.