§ 10-1. Video poker devices.

Latest version.

(a)

License tax on video draw poker devices. There is hereby imposed and levied an annual license tax on every person engaged in the business of operating video draw poker devices or similar devices licensed and permitted pursuant to R.S. 33:4862 et seq., of $50.00 for each such device.

(b)

Collection of tax. 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 or on January 1 of each year and all unpaid license taxes shall become delinquent on March 1. The collection of delinquent accounts shall be enforced in accordance with R.S. 47:1601 and 47:1602.

(Res. No. 92-119, §§ 1, 2, 10-13-1992)

                    
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