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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), 79, 278(A), and 279, relative to the contents of2
applications for 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), 79, 278(A), and 279 are hereby amended and reenacted7
to read as 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
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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 sales tax clearance from the secretary of the Department3
of Revenue, and the sales tax collection agency or agencies in the parish in which the4
application is made, which clearance request shall be processed within seven5
business days.6
* * *7
§79. Submission of applications; delay 8
All applications for state permits shall be mailed or delivered to the9
commissioner in Baton Rouge, Louisiana, and all applications for local10
permits shall be mailed or delivered to the respective local authorities. An11
applicant shall mail or deliver both his applications for state and local12
permits within twenty-four hours of each other. If he fails to do so, his state13
application may be withheld and the permits denied. Upon receipt of an14
application, the commissioner or the local authorities, as the case may be,15
shall stamp the day, month, and year received, and the commissioner shall16
verify that the applicant does not owe the state any delinquent sales17
taxes, penalties, or interest, excluding items under formal appeal18
pursuant to the applicable statutes. The commissioner and officers or19
employees specifically so authorized by the commissioner and local20
authorities may issue the permits immediately after proper investigation but,21
for a period of thirty-five days after issuance, such permits shall operate on22
a probationary basis subject to final action on, opposition to, or withholding23
of, the permits as hereinafter provided.24
* * *25
§278. Contents of application for permit; commissioner power as ex officio notary26
A. Applications for state and local wholesaler or retailer permits shall be in27
writing and sworn to and shall contain the full name of the applicant, his social28
security number, his federal employer identification number, if applicable, his29 SB NO. 366
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Louisiana Department of Revenue business account number, if applicable, his correct1
home address, and an accurate description and correct address of the premises2
wherein the business or operation is to be conducted, which address shall be3
considered the proper address for all notices to the applicant or permittee required4
by this Chapter, and shall be accompanied by an affidavit of the applicant showing5
that he meets the qualifications and conditions set out in R.S. 26:280, and that he has6
no interest in a retail dealer establishment in the case of applicants for wholesaler7
permits, and that he has no interest in a wholesaler dealer establishment in the case8
of applicants for retail dealer permits unless such interest was held prior to July 31,9
1946. Original and renewal applications shall be accompanied by a signed sales tax10
clearance from the secretary of the Department of Revenue and the sales tax11
collection agency or agencies in the parish in which the application is made, which12
clearance request shall be processed within seven business days.13
* * *14
§279. Submission of applications; delay 15
All applications for state permits shall be mailed or delivered to the16
commissioner in Baton Rouge at the state capitol, and all applications for local17
permits shall be mailed or delivered to the respective local authorities. An applicant18
shall mail or deliver his applications for state and local permits within twenty-four19
hours of each other. If he fails to do so, his state application may be withheld and the20
permits denied. Upon receipt of an application, the commissioner or the local21
authorities, as the case may be, shall stamp the day, month, and year received , and22
the commissioner shall verify that the applicant does not owe the state any23
delinquent sales taxes, penalties, or interest, excluding items under formal24
appeal pursuant to applicable statutes. The commissioner and officers or25
employees specifically so authorized by the commissioner and local authorities may26
issue the permits immediately after proper investigation but, for a period of27
thirty-five days after receipt of the application, such permits shall operate on a28
probationary basis subject to final action on opposition to, or withholding of, the29 SB NO. 366
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permit as hereinafter provided.1
The original instrument was prepared by Cathy Wells. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Ann S. Brown.
DIGEST
Morrell (SB 366)
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
within seven business days.
Proposed law removes requirement of a sales tax clearance from the secretary of the
Department of Revenue.
Present law provides relative to applications to the commissioner and respective local
authorities for ATC permits.
Proposed law retains present law and requires the commissioner to verify that the applicant
does not owe the state any delinquent sales taxes, penalties, or interest, excluding items
under formal appeal.
Effective August 1, 2012.
(Amends R.S. 26:78(A), 79, 278(A), and 279)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Judiciary B to the
original bill.
1. Changes proposed law from requiring applicants, provide current state and
local sales tax clearance to requiring applicants provide only local sales tax
clearance.
2. Adds requirements that commissioner verify that applicant does not owe the
state any delinquent sales tax.
Senate Floor Amendments to engrossed bill.
1. Technical amendment.