§ 3-2. Gallonage tax—Amount, basis.

Latest version.

In addition to all permits, licenses, and taxes presently imposed, or permitted to be imposed, there is hereby levied a tax on all alcoholic beverages of low alcoholic content of $1.50 per barrel, or at a like rate, on any other quantity or fractional part of such barrel, which tax shall be based on the amount of such beverage sold within the territorial limits of the municipality.

(Code 1964, § 3-16; Ord. No. 4-74, 4-30-74)

State law reference

Local gallonage tax on beverages of low alcoholic content, R.S. 26:492.

Cross reference

Permit fees, § 3-31 et seq.

                    
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