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Regular Session, 2012
HOUSE BILL NO. 555
BY REPRESENTATIVE ARNOLD
ALCOHOLIC BEVERAGE PERMT: Provides with respect to verification of payment of
sales tax relative to original and renewal applications for alcoholic beverage permits
AN ACT1
To amend and reenact R.S. 26:78(A), 79, 278(A), and 279, relative to applications for high2
and low alcoholic beverage permits; to remove the requirement that the sales tax3
clearance from the Department of Revenue shall accompany an original and renewal4
application; to require the commissioner to verify certain information regarding the5
applicant's state taxes upon receipt of an application; and to provide for related6
matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 26:78(A), 79, 278(A), and 279 are hereby amended and reenacted9
to read as follows: 10
§78. Content of application for permit; commissioner power as ex officio notary11
A. Applications for state and local permits to engage in any business or12
operation regulated by this Chapter shall be in writing and sworn to, and shall13
contain the full name of the applicant, his social security number, his federal14
employer identification number, if applicable, his Louisiana Department of Revenue15
business account number, if applicable, his correct home address, and an accurate16
description and correct street address of the premises wherein the business or17
operation is to be conducted, which address shall be considered the proper address18
for all notices to the applicant or permittee required by this Chapter, and shall be19
accompanied by an affidavit of the applicant showing that he meets the qualifications20 HLS 12RS-1252 ENGROSSED
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and conditions set out in R.S. 26:80. Original and renewal applications shall also be1
accompanied by a signed sales tax clearance from the secretary of the Department2
of Revenue, and the sales tax collection agency or agencies in the parish in which the3
application is made, which clearance request shall be processed within seven4
business days.5
* * *6
§79. Submission of applications; delay7
All applications for state permits shall be mailed or delivered to the8
commissioner in Baton Rouge, Louisiana, and all applications for local permits shall9
be mailed or delivered to the respective local authorities. An applicant shall mail or10
deliver both his applications for state and local permits within twenty-four hours of11
each other. If he fails to do so, his state application may be withheld and the permits12
denied. Upon receipt of an application, the commissioner or the local authorities, as13
the case may be, shall stamp the day, month, and year received , and the14
commissioner shall verify that the applicant does not owe the state any delinquent15
sales taxes, penalties, or interest, excluding items under formal appeal pursuant to16
the applicable provisions of law. The commissioner and officers or employees17
specifically so authorized by the commissioner and local authorities may issue the18
permits immediately after proper investigation but, for a period of thirty-five days19
after issuance, such permits shall operate on a probationary basis subject to final20
action on, opposition to, or withholding of, the permits as hereinafter provided.21
* * *22
§278. Contents of application for permit; commissioner power as ex officio notary23
A. Applications for state and local wholesaler or retailer permits shall be in24
writing and sworn to and shall contain the full name of the applicant, his social25
security number, his federal employer identification number, if applicable, his26
Louisiana Department of Revenue business account number, if applicable, his correct27
home address, and an accurate description and correct address of the premises28
wherein the business or operation is to be conducted, which address shall be29 HLS 12RS-1252 ENGROSSED
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considered the proper address for all notices to the applicant or permittee required1
by this Chapter, and shall be accompanied by an affidavit of the applicant showing2
that he meets the qualifications and conditions set out in R.S. 26:280, and that he has3
no interest in a retail dealer establishment in the case of applicants for wholesaler4
permits, and that he has no interest in a wholesaler dealer establishment in the case5
of applicants for retail dealer permits unless such interest was held prior to July 31,6
1946. Original and renewal applications shall be accompanied by a signed sales tax7
clearance from the secretary of the Department of Revenue and the sales tax8
collection agency or agencies in the parish in which the application is made, which9
clearance request shall be processed within seven business days.10
* * *11
§279. Submission of applications; delay12
All applications for state permits shall be mailed or delivered to the13
commissioner in Baton Rouge at the state capitol, and all applications for local14
permits shall be mailed or delivered to the respective local authorities. An applicant15
shall mail or deliver his applications for state and local permits within twenty-four16
hours of each other. If he fails to do so, his state application may be withheld and17
the permits denied. Upon receipt of an application, the commissioner or the local18
authorities, as the case may be, shall stamp the day, month, and year received , and19
the commissioner shall verify that the applicant does not owe the state any20
delinquent sales taxes, penalties, or interest, excluding items under formal appeal21
pursuant to the applicable provisions of law. The commissioner and officers or22
employees specifically so authorized by the commissioner and local authorities may23
issue the permits immediately after proper investigation but, for a period of24
thirty-five days after receipt of the application, such permits shall operate on a25
probationary basis subject to final action on opposition to, or withholding of, the26
permit as hereinafter provided.27 HLS 12RS-1252 ENGROSSED
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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: Removes requirement for a sales tax clearance from the Department of Revenue
to be submitted with original and renewal applications for low and high alcoholic
content permits and authorizes the commissioner to verify an applicant's payment of
state sales taxes.
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,
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 retains present law except that it removes the requirement for the applicant to
submit a signed sales tax clearance from the secretary of the Dept. of Revenue.
Present law requires all applications for state permits and all applications for local permits
to be mailed or delivered to the commissioner or the local authorities respectively within 24
hours of each other and failure to timely mail the applications may result in the state
application being withheld or denied.
Present law requires the commissioner or the local authorities to stamp the day, month, and
year received upon receipt of the application.
Proposed law retains present law and adds a requirement for the commissioner to verify that
the applicant does not owe the state any delinquent sales taxes, penalties, or interest,
excluding items under formal appeal pursuant to applicable provisions of present law.
Present law authorizes the commissioner, officers, or authorized employees to issue the
permits immediately after proper investigation, but requires a 35-day period of probation
after issuance of the permit subject to final action on, opposition to, or withholding of the
permits.
Proposed law retains present law.
(Amends R.S. 26:78(A), 79, 278(A), and 279)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Judiciary to the original bill.
1. Removed the requirement for "current state and local" sales tax clearance to
accompany each original and renewal alcoholic beverage application. HLS 12RS-1252 ENGROSSED
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2. Added provisions of current law, previously deleted, that provide for the sales tax
clearance from the sales tax collection agency or agencies in the parish in which
the application was made to accompany original and renewal applications.
3. Added a provision to require the commissioner to verify information regarding
the payment of an applicant's state sales taxes, penalties, or interest, excluding
items under formal appeal.
4. Made technical amendments.