§ 11-111. Due date; delinquency penalty rate; half-year license; lien on property.  


Latest version.
  • (a)

    The license tax levied and imposed by this article shall be due and payable to the parish and shall be collected by the sheriff and ex officio tax collector of the parish annually, in advance, on or before March 1 each year, provided that all delinquent licenses shall bear interest at the rate of two percent per month, or part of month, from due date until paid. Provided further, any person, association of persons, firm, or corporation commencing any business, subject to license under this article after June 30 of each year, shall be subject to one-half of the annual rate.

    (b)

    All delinquent licenses and interest and penalties shall be secured by first lien and privilege in favor of the parish upon the property, movable and immovable, irrespective of ownership, used in carrying on the business taxed under this article and also on the property movable and immovable of the delinquent owning the license.

(Code 1969, § 12-17)