§ 36-2. Chain store tax imposed; collection procedure; violations and penalties.

(a)

Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, there is hereby levied an annual license tax upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within the city, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.

(b)

The license herein authorized shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under laws of the state or the city.

(c)

The license tax for the business described in this section levied upon the store or stores operated within the city shall be based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within the city or not and whether within this state or not; the maximum license for each store or establishment shall be as follows:

Number of Stores in Group
At Least	But Not More Than	License
2	10	$ 10.00
11	35	15.00
36	50	20.00
51	75	25.00
76	100	30.00
101	125	50.00
126	150	100.00
151	175	150.00
176	200	200.00
201	225	250.00
226	250	300.00
251	275	350.00
276	300	400.00
301	400	450.00
401	500	500.00
501 and over		550.00

 

(d)

The tax for any store opened after June 30 of any year shall not exceed one-half of the annual amount.

(e)

Every person operating a chain store in the city shall, on or before February 1 of each year render to the city a report containing a true and complete statement showing the number of stores or establishments operated or maintained in the city, and the name, location and street address of each store, the total number of such stores whether in this state or not, as of the report date, and such other information as may be required by the city. Whenever a new store is opened which was not included in the above-mentioned report, a supplemental report setting forth the required information shall be filed prior to the expiration of 30 days after the date of opening.

(f)

Payment of licenses authorized and levied under this section shall accompany the report required by subsection (e) of this section and shall become delinquent if not paid when due. Interest and penalties shall be assessed and collected together with all taxes due in the same manner as other taxes due the city.

(g)

A separate license shall be issued by the city for each store for which the tax has been paid as provided in this section, and it shall be the duty of the licensee to post the license in a conspicuous place in each store.

(h)

For the sake of efficiency and convenience to the public, the mayor and city council may delegate the responsibility for collecting and administering the tax levied by this section to such other government agencies, such as the parish sheriff, or the state collector of revenue, under such terms and conditions as may be mutually agreed upon, provided such agreements are entered into under applicable provisions of state law.

(Code 1976, § 23:20; Ord. No. 797, §§ 1—5, 8, 9, 7-12-1976; Ord. No. 952, § 1, 10-9-1989)