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Liquor given away to be taxed.

New Orleans City Code § 10-509
in effect
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Sec. 10-509. - Liquor given away to be taxed. 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)
Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH10ALBE_ARTIVGATA_DIV2IM_S10-509LIGIAWBETAFetched: 10/28/2026

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