City of Hammond v. Orkin Exterminating Co.

ELLIS, Judge.

This rule is brought by the City of Hammond against Orkin Exterminating Company, Inc. under R.S. 33:4784, to show cause why it should not be condemned to pay $390.00 in delinquent occupational license taxes, plus interest, penalties, and attorneys’ fees.

Until the institution of this rule, Orkin was paying its occupational license tax on the basis of its gross annual receipts from business transacted by it within the corporate limits of the City of Hammond. It is the position of the City that the tax should be paid on the basis of the gross annual receipts from all business…