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Regular Session, 2012
HOUSE BILL NO. 555
BY REPRESENTATIVE ARNOLD
ALCOHOLIC BEVERAGE PERMT: Provides for a sales tax clearance form to be
submitted with original and renewal applications for alcoholic beverage permits
AN ACT1
To amend and reenact R.S. 26:78(A) and 278(A), relative to the contents of applications for2
high and low alcoholic beverage permits; to provide for the form of sales tax3
clearance to be submitted with each original and renewal alcoholic beverage4
application; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 26:78(A) and 278(A) are hereby amended and reenacted to read as7
follows: 8
§78. Content of application for permit; commissioner power as ex officio notary9
A. Applications for state and local permits to engage in any business or10
operation regulated by this Chapter shall be in writing and sworn to, and shall11
contain the full name of the applicant, his social security number, his federal12
employer identification number, if applicable, his Louisiana Department of Revenue13
business account number, if applicable, his correct home address, and an accurate14
description and correct street address of the premises wherein the business or15
operation is to be conducted, which address shall be considered the proper address16
for all notices to the applicant or permittee required by this Chapter, and shall be17
accompanied by an affidavit of the applicant showing that he meets the qualifications18
and conditions set out in R.S. 26:80. Original and renewal applications shall also be19
accompanied by a signed current state and local sales tax clearance from the20 HLS 12RS-1252 ORIGINAL
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secretary of the Department of Revenue, and the sales tax collection agency or1
agencies in the parish in which the application is made, which clearance request shall2
be processed within seven business days.3
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§278. Contents of application for permit; commissioner power as ex officio notary5
A. Applications for state and local wholesaler or retailer permits shall be in6
writing and sworn to and shall contain the full name of the applicant, his social7
security number, his federal employer identification number, if applicable, his8
Louisiana Department of Revenue business account number, if applicable, his correct9
home address, and an accurate description and correct address of the premises10
wherein the business or operation is to be conducted, which address shall be11
considered the proper address for all notices to the applicant or permittee required12
by this Chapter, and shall be accompanied by an affidavit of the applicant showing13
that he meets the qualifications and conditions set out in R.S. 26:280, and that he has14
no interest in a retail dealer establishment in the case of applicants for wholesaler15
permits, and that he has no interest in a wholesaler dealer establishment in the case16
of applicants for retail dealer permits unless such interest was held prior to July 31,17
1946. Original and renewal applications shall be accompanied by a signed current18
state and local sales tax clearance from the secretary of the Department of Revenue19
and the sales tax collection agency or agencies in the parish in which the application20
is made, which clearance request shall be processed within seven business days.21
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Arnold HB No. 555
Abstract: Requires original and renewal applications for low and high alcoholic content
permits to be accompanied by a current state and local sales tax clearance.
Present law requires applications for state and local permits to engage in business or
operations related to the sale of high and low alcoholic content beverages to be in writing, HLS 12RS-1252 ORIGINAL
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sworn to, and contain additional identifying information and accompanied by an affidavit
regarding qualifications.
Present law retains proposed law.
Present law requires the original and renewal applications for high and low alcoholic content
beverages to be accompanied by a signed sales tax clearance from the secretary of the Dept.
of Revenue and the sales tax collection agency or agencies in the parish in which the
application was made, which must be processed within seven days.
Proposed law requires the original and renewal applications for high and low alcoholic
content beverages to be accompanied by a current state and local sales tax clearance, which
is required to be processed within seven days.
(Amends R.S. 26:78(A) and 278(A))