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Regular Session, 2012
SENATE BILL NO. 366
BY SENATOR MORRELL
ALCOHOLIC BEVERAGES. Provides relative to certain forms submitted with alcoholic
beverage permit applications. (8/1/12)
AN ACT1
To amend and reenact R.S. 26:78(A) and 278(A), relative to the contents of applications for2
alcoholic beverage permits; to provide for the form of sales tax clearance to be3
submitted with each original and renewal alcoholic beverage application; and to4
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 SB NO. 366
SLS 12RS-742 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
accompanied by an affidavit of the applicant showing that he meets the qualifications1
and conditions set out in R.S. 26:80. Original and renewal applications shall also be2
accompanied by a signed current state and local sales tax clearance from the3
secretary of the Department of Revenue, and the sales tax collection agency or4
agencies in the parish in which the application is made, which clearance request shall5
be processed within seven business days.6
* * *7
§278. Contents of application for permit; commissioner power as ex officio notary8
A. Applications for state and local wholesaler or retailer permits shall be in9
writing and sworn to and shall contain the full name of the applicant, his social10
security number, his federal employer identification number, if applicable, his11
Louisiana Department of Revenue business account number, if applicable, his correct12
home address, and an accurate description and correct address of the premises13
wherein the business or operation is to be conducted, which address shall be14
considered the proper address for all notices to the applicant or permittee required15
by this Chapter, and shall be accompanied by an affidavit of the applicant showing16
that he meets the qualifications and conditions set out in R.S. 26:280, and that he has17
no interest in a retail dealer establishment in the case of applicants for wholesaler18
permits, and that he has no interest in a wholesaler dealer establishment in the case19
of applicants for retail dealer permits unless such interest was held prior to July 31,20
1946. Original and renewal applications shall be accompanied by a signed current21
state and local sales tax clearance from the secretary of the Department of Revenue22
and the sales tax collection agency or agencies in the parish in which the application23
is made, which clearance request shall be processed within seven business days.24
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Cathy R. Wells.
DIGEST
Present law requires that applications for all original and renewal alcoholic beverage
applications be accompanied by a signed sales tax clearance from the secretary of the
Department of Revenue, and the sales tax collection agency or agencies in the parish in
which the application is made. Present law requires such clearance request to be processed SB NO. 366
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
within seven business days.
Proposed laws retain present law requirement of state and local sales tax clearances, but
removes the requirement that sales tax clearances be signed by the secretary of the
Department of Revenue, sales tax collection agency, or agencies in the parish in which the
application is made.
Proposed law retains present law requirement that the clearance request be processed within
seven business days.
Effective August 1, 2012.
(Amends R.S. 26:78(A) and 278(A))