Webster Parish Police Jury |
Code of Ordinances |
Part II. COMPILED ORDINANCES |
Chapter 17. TAXATION AND BUSINESS REGULATIONS |
Article II. LICENSE TAXES |
Division 3. ELECTRONIC AMUSEMENT VIDEO GAMES |
§ 17-35. Video draw poker devices, tax levied.
Pursuant to LRS 33:4862.14, video draw poker devices licensed by the State of Louisiana pursuant to Part V-B of Title 33 of the Louisiana Revised Statutes (section 33.4862.1 et seq.) and located in Webster Parish are hereby defined as electronic amusement video games and thereby subject to an annual occupational license tax of fifty dollars ($50.00) per machine, which shall be hereby levied by the Webster Parish Police Jury. Those who pay a municipal license tax on such machines shall be exempt from the payment of the parish license tax in the amount of the municipal tax.
(Ord. No. 896, 9-5-95)