Bayou Landing, Ltd. v. City of Kenner

LEMMON, Judge.

Plaintiff corporation filed this mandamus proceeding to compel the City of Kenner and certain municipal officials to issue an occupational license necessary for “pursuing any trade, profession, vocation, calling or business” in the City, as required by Code of Ordinances, Ch. 10, Art. IV, § 10-53.1 When the trial court denied plaintiff’s demands after a hearing, plaintiff appealed.

Plaintiff contends that the occupational license tax ordinance is a revenue measure which does not provide for the exercise of discretion in issuing the license. On the other hand, defendants contend…