§ 13-97. Collection.

Latest version.

All license taxes levied herein shall be collected in the same manner as occupational license tax levied pursuant to R.S. 47:359D. The taxes shall be due and payable upon initial installation of each such device and shall be prorated for the balance of the calendar year. Subsequent taxes on each device shall be due on January 1 of each year for the entire year to follow. All unpaid license taxes shall become delinquent on March 1 of each year. The collection of delinquent accounts shall be enforced in accordance with R.S. 47:1601 and 47:1602.

(Ord. No. 1993-3, § 7-2, 2-9-93)

                    
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