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Occupational License Tax Ordinance - Page 4

ORDINANCE 9537

ADOPTED METROPOLITAN COUNCIL NOV. 25, 1992

Page 1 of OLT Ordinance
Page 2 of OLT Ordinance
Page 3 of OLT Ordinance

Section 21. REVOCATION AND SUSPENSION OF LICENSE

(A) The license issued pursuant to this Ordinance may be revoked or suspended by the Director for the following causes:

(1) Any fraud, misrepresentation or false statement in the application for license;

(2) Any violation of this Ordinance;

(3) Failure to pay any local political subdivision sales and use tax, penalties, interest, tax deposits, attorney's fees, court costs fees, excise tax, occupational tax or other tax, license or fee by licensee.

(B) No license shall be suspended or revoked unless the licensee has first been granted a hearing before the Director as prescribed herein:

(1) Licensee shall be given at least ten (10) days written notice of the hearing. The notice shall set forth the cause or causes of the hearing, and the time and place of the hearing, and may be delivered to the licensee by registered or certified mail addressed to him at the address on file with the Director or may be personally served upon him by any employee of the Office of the Director;

(2) The Director may compel the attendance of witnesses, may require the production of books, papers, documents or other tangible things material to the hearing and may administer oaths. Subpoenas may be served by any employee of the Office of the Director.

(3) The licensee may be represented by counsel and shall have the right to be confronted with witnesses and other evidence against him, to cross-examine witnesses and to produce evidence in his own behalf;

(4) The Director shall rule on all objections made during a hearing.

(C) At the conclusion of the hearing the Director may suspend or revoke the license for cause;

(1) Any suspension imposed may be for an indeterminate period which shall not exceed six months, or may be for a fixed period not to exceed one year. If the suspension is for an indeterminate period, it shall remain in effect until all political subdivision sales and use tax, penalties, interest, tax deposits, attorney's fees, court costs, excise tax, occupational tax and/or other tax, license or fees shall have been paid by the licensee. After such payments have been made the licensee may apply to the Director in writing for reinstatement of his license. Within five days of receipt of such a request, the Office of the Director shall investigate, and if all such payments have been made, the Director shall order the reinstatement of the license. If the licensee fails to make all such payments required within six months after the suspension, the Director shall, after another notice and hearing, revoke the license.

(2) No person whose license has been revoked shall again be licensed within a period of one (1) year from the date of revocation.

(3) The decision of the Director shall be final; however, nothing herein contained shall be construed so as to deprive any person of any right which he may have to obtain judicial review of any administrative action taken or decision made hereinunder.

Section 22. PENALTIES: ATTORNEY'S FEES

(A) If the amount of the license tax levied is not paid on or before the first day of March of said year, there shall be collected with said license tax, interest upon said unpaid amount at the rate of one and one quarter percent per month, or fractional part thereof; and in addition, there shall also be collected a penalty equivalent to five percent per month, or fractional part thereof, not to exceed twenty-five percent in aggregate, of the license tax due, when such license tax is not paid on or before the first day of each month following the month of February of said year; and both interest and penalty will be computed from the first day of March. In the event of suit, attorney's fees will be charged at the rate of ten percent on the aggregate of tax, interest and penalty. All interest and penalties due for subsequent months will be assessed and due on the first day of each succeeding month.

(B) That all penalties and interest imposed by this Ordinance shall be payable to, and recoverable by, the Collector of City or Parish Taxes or Sheriff and Ex Officio Tax Collector, in the same manner as if they were part of the tax imposed. If the failure to pay any such tax when due is explained to the satisfaction of the Director, he may remit or waive payment of the whole, or any part of, any penalty, and may remit and waive any interest charged in excess of the rate of one and one quarter (1-1/4%) percent per month.

Section 23. DISPLAY OF LICENSE REQUIRED

Every person required to obtain any license hereunder shall keep the license required hereunder posted in a conspicuous place in his principal place of business, except as otherwise provided in this ordinance. Every person violating the provisions of this section shall be subject to a penalty, in addition to any other imposed hereunder, of not less than ten Dollars ($10), and no more than One Hundred Dollars ($100).

Section 24. TRANSFER OF BUSINESS

If any taxpayer liable for any tax, interest and penalty hereunder shall sell out his business or stock of goods or shall quit the business, his successor, successors or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest and penalties, due and unpaid until such time as the former owner shall produce a receipt from the Director of Finance, showing that they have been paid, or a certificate stating that no taxes, interest or penalties are due. If the successor, successors or assigns shall fail to withhold purchase money, as provided above, or if he shall fail to require and obtain the above mentioned receipt or certificate, he shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners or assignors.

Section 25. EXEMPTIONS

(A) Blind persons and their widows or orphans. License taxes levied by this Ordinance shall not apply to blind persons, who are exempted from license taxes by R.S. 46:371 through 46:373. The exemption provided by this Subpart shall apply only where the business is conducted by any blind person exclusively for his own support or the support of his family.

(B) Artists and craftsmen. Any occupational license tax imposed on retail dealers not having a fixed place of business shall not apply to Louisiana artists and craftsmen who display their own original art and handicraft for sale at functions sponsored by nonprofit organizations.

(C)(1) Nonprofit organizations. The occupational license tax required by this Ordinance shall not apply to those qualified nonprofit organizations which are exempt from the collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the payment of federal income taxes under the applicable provisions of the Internal Revenue Code.

(C)(2) This Subsection shall not be construed to exempt museums, menageries, circuses or other traveling shows from the license required by Section 20(G) unless all of the proceeds from such shows are used for charitable, educational, or religious purposes of the sponsoring qualified nonprofit organizations. It is the intention of this Subsection to exempt such traveling shows where its entire proceeds, except for the necessary expenses connected therewith, are used for charitable, educational, and religious purposes of the sponsoring qualified nonprofit organization.

(D) Wholesale dealers in certain alcoholic beverages. There shall be no license tax imposed, assessed, or collected under the provisions of this Ordinance on any person engaged in the business of selling at wholesale, malt, vinous, spirituous, alcoholic, or intoxicating liquor containing more than six per centum of alcohol by volume, and beer, porter, ale, fruit juices, and wine containing more than one-half per centum of alcohol by volume.

(E) Other exempted businesses. Banks, homestead and building and loan associations, editors, broadcasters, publishers, clerks, laborers, ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural or horticultural pursuits, those operating sawmills, and corporations organized and operated for the purpose of lending money to farmers for production purposes, the stock of which is owned by farmer members and employees of such corporations, shall be exempted from any provisions of this Ordinance.

(F) Manufacturers. Manufacturers shall be exempted from any provisions of this Ordinance; however, manufacturers who sell their manufactured articles at retail shall be subject to the payment of a license tax on such retail sales as fixed by this Ordinance.

(G) Artists, craftsmen and vendors. The Occupational License Tax shall not apply to artists and craftsmen who are authorized to display their own original art and handicraft for sale at functions sponsored by a Baton Rouge (IRS 501C) non-profit organization or vendors authorized by a Baton Rouge (IRS 501C) nonprofit organization at its function.

(H) There is hereby provided an exemption for exhibitors for trade shows when the promoter has paid the fee provided for in Section 20-G of this Ordinance.

(I) Disabled persons. There shall be no license tax imposed, assessed, or collected under the provisions of this Ordinance on any person who is disabled to the extent that he is home-bound, confined to a bed or wheelchair, requires the aid and attendance of another person, and is unable to enter the normal work force.

Section 26. DEDUCTIONS

(A) Petroleum taxes: In calculating the gross sales at retail, gasoline filling and service stations or at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling,or consuming of gasoline, motor fuels, or lubricating oils.

(B) Undertaking and funeral directing: The term "gross annual receipts", as used in this Ordinance, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.

(C) Stocks and bonds; interstate sales: In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana.

(D) Retail or wholesale sales of motor vehicles and boats: In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars ($700,000).

(E) Retail sale of wine and liquor: In determining the amount of gross sales and receipts to be subject to the tax for retail dealers holding a valid Class A or Class B permit for the sale of wine and/or liquor, each such retail dealer shall be entitled, upon request, to a deduction of twenty percent of actual gross sales and receipts in determining the amount of gross sales and receipts upon which the tax under this ordinance shall be calculated.

Section 27. SPECIAL PROVISIONS

(A) No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this ordinance, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality or parish in which is located the principal place of business of such contractor within the state as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed seven hundred fifty dollars ($750).

(B) The tax shall be computed on the basis of the schedules contained in this Ordinance according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.

(C) For lessors with a place of business in this state, the tax shall be computed on the basis of the schedule contained in this Ordinance according to the physical location of such business without regard to the location where the leased property is situated within this state.

(D) A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one business, and to have only one place of business which shall be the place where the general office within the state as designated by such person is located.

(E) Nothing in this Ordinance is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:1076.

(F) Under the provisions of Act 1017, 1986 Regular Session, no occupational license tax totaling more than fifty dollars ($50) levied against a small business will increase more than twenty-five percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1985. Small business shall be defined as any person who employs 15 full-time persons or less per business establishment and which has two million dollars ($2,000,000) or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classification in this Ordinance.

(G) As to the "professionals" specifically listed herein in Section 20(I), insofar as they are taxable under Section 20(l) hereof, the provisions of Section 5 ("New Business; License Required Before Commencing") and Section 12 ("Failure to Pay Tax; Distraint; Judgment Prohibiting Further Pursuit of Business; Collection by Summary Proceedings") of this Ordinance shall not apply.

Section 28. EFFECTIVE DATE

The provisions of this ordinance shall become effective January 1, 1993.

Section 29. SEVERABILITY

If any provision of this ordinance or the application thereof to any person or circumstances is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provisions or applications of the ordinance which can be given effect and to this end the provision of this ordinance are severable.

Section 30. WHOLE DOLLAR ROUNDING

The Director may revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to the nearest whole dollar. The whole dollar rounding off shall only be employed in reporting periodic summary tax amounts as directed by the Director and shall not be applied to individual transactions or tax applications.

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