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PARISH OF JEFFERSON v. SHARLO CORPORATION

No. 5131.

270 So.2d 305 (1972)

PARISH OF JEFFERSON v. SHARLO CORPORATION, d/b/a General Distributors Jewelers.

Court of Appeal of Louisiana, Fourth Circuit.

December 5, 1972.

Attorney(s) appearing for the Case

Trombatore & Vondenstein, James D. Maxwell, Kenner, for plaintiff-appellee.

Shushan, Meyer, Jackson, McPherson & Herzog, Mitchell W. Herzog, for Sharlo Corp., defendant-appellant.

Before SAMUEL, REDMANN and STOULIG, JJ.

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...

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