New Orleans |
Code of Ordinances |
Chapter 10. ALCOHOLIC BEVERAGES |
Article IV. GALLONAGE TAXES |
Division 2. IMPOSITION |
§ 10-509. Liquor given away to be taxed.
Latest version.
When a person gives away any alcoholic beverage as a sample or for advertising or any other purpose whatever, it shall be taxed in the same manner as if it were sold, consumed, stored or otherwise used, distributed or handled in the city.
(Code 1956, § 5-89)
State law reference
Similar provisions, R.S. 26:352.