§ 4-94. Levied.

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In addition to all license taxes presently imposed or permitted to be imposed, there is hereby levied a tax on all beverages of low alcoholic content as defined under state law, of $1.50 per standard 31 gallon barrel or at a like rate of any other quantity, or for fractional parts thereof such beverages sold and consumed within the parish.

(Code 1979, § 3-56; Ord. of 11-4-1975)

                    
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