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§ 150-1196 — Collection mandatory

Code of the City of New Orleans (Supp. No. 118, Update 1: codified through Ordinance No. 30771, adopted September 17, 2026) · New Orleans City Code § 150-1196

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Sec. 150-1196. - Collection mandatory.

The tax imposed and levied by this article shall not be assumed by the payee of the price or the owner or operator of the immovable property and it shall be mandatory on the payee or the owner or operator of the immovable property, in a case where no price is paid to collect such tax from the payer or the user, in the case where no price is paid for remittance to the department of finance.

(Code 1956, § 56A-5)