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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 366
BY SENATOR MORRELL
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
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 sales tax clearance from the secretary of the Department20
of Revenue, and the sales tax collection agency or agencies in the parish in which the21
application is made, which clearance request shall be processed within seven22
business days.23
* * *24
§79. Submission of applications; delay 25
ACT No. 34 SB NO. 366 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
All applications for state permits shall be mailed or delivered to the1
commissioner in Baton Rouge, Louisiana, and all applications for local permits shall2
be mailed or delivered to the respective local authorities. An applicant shall mail or3
deliver both his applications for state and local permits within twenty-four hours of4
each other. If he fails to do so, his state application may be withheld and the permits5
denied. Upon receipt of an application, the commissioner or the local authorities, as6
the case may be, shall stamp the day, month, and year received , and the7
commissioner shall verify that the applicant does not owe the state any8
delinquent sales taxes, penalties, or interest, excluding items under formal9
appeal pursuant to the applicable statutes. The commissioner and officers or10
employees specifically so authorized by the commissioner and local authorities may11
issue the permits immediately after proper investigation but, for a period of12
thirty-five days after issuance, such permits shall operate on a probationary basis13
subject to final action on, opposition to, or withholding of, the permits as hereinafter14
provided.15
* * *16
§278. Contents of application for permit; commissioner power as ex officio notary17
A. Applications for state and local wholesaler or retailer permits shall be in18
writing and sworn to and shall contain the full name of the applicant, his social19
security number, his federal employer identification number, if applicable, his20
Louisiana Department of Revenue business account number, if applicable, his correct21
home address, and an accurate description and correct address of the premises22
wherein the business or operation is to be conducted, which address shall be23
considered the proper address for all notices to the applicant or permittee required24
by this Chapter, and shall be accompanied by an affidavit of the applicant showing25
that he meets the qualifications and conditions set out in R.S. 26:280, and that he has26
no interest in a retail dealer establishment in the case of applicants for wholesaler27
permits, and that he has no interest in a wholesaler dealer establishment in the case28
of applicants for retail dealer permits unless such interest was held prior to July 31,29
1946. Original and renewal applications shall be accompanied by a signed sales tax30 SB NO. 366 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
clearance from the secretary of the Department of Revenue and the sales tax1
collection agency or agencies in the parish in which the application is made, which2
clearance request shall be processed within seven business days.3
* * *4
§279. Submission of applications; delay 5
All applications for state permits shall be mailed or delivered to the6
commissioner in Baton Rouge at the state capitol, and all applications for local7
permits shall be mailed or delivered to the respective local authorities. An applicant8
shall mail or deliver his applications for state and local permits within twenty-four9
hours of each other. If he fails to do so, his state application may be withheld and the10
permits denied. Upon receipt of an application, the commissioner or the local11
authorities, as the case may be, shall stamp the day, month, and year received , and12
the commissioner shall verify that the applicant does not owe the state any13
delinquent sales taxes, penalties, or interest, excluding items under formal14
appeal pursuant to applicable statutes. The commissioner and officers or15
employees specifically so authorized by the commissioner and local authorities may16
issue the permits immediately after proper investigation but, for a period of17
thirty-five days after receipt of the application, such permits shall operate on a18
probationary basis subject to final action on opposition to, or withholding of, the19
permit as hereinafter provided.20
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: