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CITY OF HAMMOND v. ORKIN EXTERMINATING CO.

No. 8303.

248 So.2d 25 (1971)

CITY OF HAMMOND v. ORKIN EXTERMINATING CO., Inc.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 31, 1971.

Attorney(s) appearing for the Case

Tom H. Matheny, of Pittman & Matheny, Hammond, for appellant.

John D. Kopfler, of Kopfler & Causey, Hammond, for appellee.

Before LANDRY, ELLIS and BLANCHE, JJ.

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...

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