§ 22-6. New businesses; license required before commencing.

No person shall commence any trade, profession, vocation, calling or business in the city without first paying a tentative license tax. Within 40 days after commencing the business, each person shall compute in the manner provided by R.S. 47:308 the balance of the license tax, if any, owed for the year in which the business is started and pay such tax balance. When the business is begun prior to July 1 of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July 1 of any year, the tentative tax shall be one-half of the minimum annual rate of the specific amount per unit, as the case may be.

(Code 1976, § 13:7)

State law reference

Similar provision, R.S. 47:344.