§ 4-5. Barrel tax.

(a)

There is hereby levied, in addition to all other excises, licenses or privilege taxes presently imposed, a tax on all beer, porter, ale, fruit juices, and wines, having an alcoholic content of not less than one-half of one percent or more than six percent by volume, of $1.50 per standard barrel of 31 gallons or any like rate of any other quantity, or for the fractional parts of such barrel sold for consumption in the parish.

(b)

The tax levied herein shall be collected by any and all wholesale dealers from their vendees purchasing for consumption in the parish on each sale and shall be remitted by the said wholesale dealers to the collector of revenue for the state, for each month, on or before the 20th day of each succeeding month, all in accordance with the rules and regulations promulgated by the collector of revenue.

(c)

The failure of the wholesale dealer to collect and remit the tax levied, when due, or failure to pay the tax when due, by a purchaser for consumption in the parish shall, ipso facto, render each of them liable for the amount of taxes found to be due, together with a penalty of 20 percent of the amount of tax due, plus an additional amount of ten percent of the tax and penalty as attorney's fees if referred to an attorney for collection.

(Code 1985, § 3-4)

State law reference

Barrel tax, R.S. 26:492, 26:493.