Parish of Jefferson v. Sharlo Corp.

STOULIG, Judge.

This is an appeal by the Sharlo Corporation, doing business as General Distributors Jewelers, from an adverse judgment in favor of the Parish of Jefferson. Appellant questions the validity of the occupational license assessment and the imposition of penalties and attorney’s fees for a delinquent sales tax return.

Briefly stated, the facts germane to the issues are as follows: General Distributors is a catalog and counter “gift” retail sales outlet. On October 31, 1969, after 11 years of operation in the City of New Orleans, appellant opened an additional store in the Parish of…