§ 166-153. Grandfather exemption.  


Latest version.
  • Persons who are found to be in violation of sections 102-111 through 102-115 which is consistent with R.S. 40:1031 through 40:1036 et seq., are excluded from grandfather provisions of this article. Any person who, on the effective date of the ordinance from which this article was derived, is conducting and operating and who possesses all applicable city licenses and permits to operate a business or retail sales activity which has included activities prohibited by that ordinance on such effective date shall be entitled to continue such activities as a part of such business or retail sales activity, but only at the specific location where the person now conducts and operates the business or retail sales activity; provided however, that the right to continue such activity shall terminate at such location upon the occurrence of any of the following events:

    (1)

    The person so operating the business or retail sales activity ceases to do business for 90 consecutive days for reasons other than acts of God, storm, flood, hurricane, fire, riot or insurrection, property damage not caused by his own intentional act, or repairs thereof.

    (2)

    The person operating the business or retail sales activity is found guilty of a criminal violation of failure to pay city or state sales taxes; provided that the activities prohibited by this article may continue to be conducted under the grandfather exemption of this section on the parcels of property used for the business or retail sales activity, if and only if:

    a.

    The activities are continued by an owner or assignee of the owner of the parcels who is neither the same person or a partner, joint venturer, agent, nor business associate of the convicted person;

    b.

    The council, after an application advertised at least twice in the official journal and after a public hearing held not less than 24 hours nor more than one month after the second advertisement, declares by resolution that the owner and assignees, if any, have made all reasonable and lawful efforts within his or their power to ensure compliance with city and state sales tax laws by all businesses operating on such parcels.

(Code 1956, § 65-43)