Alcoholic Beverage Sales Tax.

But it's impeding the actual business from keeping their license and from being assessed fines when there has to be a way. We're not the first company to change entities, right? So there has to be a way to reconcile that that is accurate. Because if we didn't pay under Carno, you can't hold it against us and fine us if we paid under another entity. We paid. And it's also worth noting that this entire time, we've had permits with the ATC. If we were not in good standing with New Orleans, we would not have been allowed to get those permits from ATC. And we got them because they understood who was who. The Carno Enterprises was doing business as Cornette. Just because Nicholas Carno, Inc. does not have these assets anymore and they're being done business with under Carno Enterprises, it's the same people in the same business. And we have paid it. If we paid it under another entity, we would not have been able to hold it against us. another name, that's an organizational issue that we can all hash out, but that is not the same as not paying. And I think there's still some confusion around that that we would be more than happy to settle. All right, for my last statement for clarity, yeah, the previous business was Nicholas S. Carno, Ford Incorporated. The last ABO there, and their name expired May 31st, 2022, and then the present ABO that's there now came as of December in the new entity named Carno Enterprises, LLC. Like I said, the current business there did pay the back fees for the previous business, and they do have the same DBA. So you've looked at their receipts where they're saying that they have paid, like the payments have been made, irrespective of the confusing names. And are you disputing that someone was not paying the entire time? The fees were paid on the current ABO that was issued in 2025 under their Carno Enterprises, LLC. So they were paid. So what is the gap that you're saying? Is that what is reflected on my sheet? Is this where the breakdown is, that there is a gap in between on your position where the entities reorganized? Is there a gap of no payments from either individual? Correct. There's a gap for the 42 months. Like I said, when the current ABO was issued in December of 2025, on that application, the back payments for the previous business were made good. And you have receipts disputing that? Yes. So I guess that's what I'm getting at. He said there was no payment for 42 months. You just talked about how that was not true, by his own acknowledgment. If December of 2025, there was a permit in place, and you recognize that, then how are you telling me that from the end of 2025 all the way through now, that there's no permit and that those are part of the 42 months you're asking us to pay, when you just admitted we have a permit now? Same thing with 2021. 2021, in July, that permit would have run to May 31st of 2022. And he just said we had a permit in 2022. This is a bookkeeping issue. Like the money has been paid. We just need to sort out and match that, because you're penalizing the same parties who still run the same business under Cornett. They just had a different entity backing it. But we have all the paperwork. We're willing to pay anything that doesn't reconcile. What you're being presented here today doesn't match. Anything else? Can I see the documentation? Yes. She was using it the same time it was announced, and it expired in 2021, so for 2023, there was no permit until pretty soon. So this was six months. Is this yours? All right, so. Now, y'all come in front of me on a regular, and I often tell y'all I can't do math. But I can do math enough that I have a question that needs clarity. So you're telling me that they didn't have. So your 2021 doesn't really. The 2020 is not really relevant, because they're bringing you up on 2022, 2023. Right? Yes. So this part, I'm a knockout. That's irrelevant. This one, however, date of issue is 12-5-2025, and it expired last month. So why are we bringing them up on 2026, month of 2026, and part of 2025? That's for the six months that the previous emcee still did not have an active EBO at their location. That goes from, let's say, if it would have expired in May of 31st of 2025, you still have the months until it was issued. In that gap. Do y'all have a version of this that speaks before 12-5-2025? We don't. We were still trying to resolve this issue directly with them at that point. However, it doesn't say, it says six months of 2025-2026, but we should at least get, also, we didn't have 12 full months. 2024-2025 should reflect that there was a permit in December. My point is, this is a broad stroke. These are not verified by what they have in their own records. And so I would say, yeah, there's a month. It should be 11 months for 2024-2025. And it should be no time for 2025-2026. And as I showed you, 2021 rolls into 2022, so it should be six months or seven months for 2022-2023, not 12. I mean, I'm not big on the math either. That's why I became a lawyer, but that's simple math. I got that. I mean, the figures are not accurate. They don't match. And we tried to discuss this, and that's what we're trying to resolve. If there's something you can prove to us and we can't get the paperwork, we got to take the lick and pay the money. But this is not what we're going to pay because these numbers are not correct. So for more clarity, the season starts June of a year and it ends May of the following year. Yeah. My colleague just pointed something out to me as well. Apparently, when he would have paid in December to get that permit, he wouldn't have been able to pay pro rata, so he would have had to pay for the whole year of December of 2025, even though he didn't have the permit then. So that would have been included in that payment. So we really actually should not be charged anything for 2025 because to get the permit, we would have had to catch up, which is the other question I have about 2022-2023, 2023-2024.

Even though there may have been a different company under the DBA, it's the same party. It's the same last name. It's the same lawyers you're dealing with. It's odd to me that you wouldn't just deal with this all at one time. We're going to give you your permit, but you need to catch all of this up because this is the same address, same business you're doing business as, same entities. Pay all of it. When they paid in December, did they have to pay for the full year? It was under my understanding from the counsel that the previous person that was handling this, the agent, paid for the back years of it, for the previous business. And that was dated November 28th, 2025, payment was made. So is your answer yes then, that they would have paid everything? Like, I guess, so if your year is starting from June through May, they're paying in December. Did they pay from June to December? Did they have to pay that amount? Or did they pay December to June? You see what I'm saying? Yes, so regardless of where you get it. The ABO, when you get it in that season, you pay in for the remainder of that season if you, like they did, did get it issued in December. So they pay for the full year, but it was issued. We don't do the retroactive. Are they fully paid up currently, besides these penalties that I would be assessing? Are they in good standing now? For the ABO, yes. Do you all have more permits than just the two that you provided me to reflect for 2022, 2023? Like, do you have a back history of those? No, we're still looking for those on their system and our personal files as well. Y'all don't have them on your system? There are none, to my recollection. There are none. The last one expired May 31st, 2022. And as I said, with that gap, if there is some due, we're willing to pay that. But I think we've proven here today that this amount is not accurate, just from the pieces of information we have been able to provide. And as I said, we had another lawyer involved who was taking care of it, and we don't know. That did not come with a lot of paperwork, so we're still tracking stuff down, which is one of the reasons we've tried so hard to negotiate, because we do know we do have some, you know, if we had the whole file in front of us, we would have been able to solve this in five minutes, you know. And is it my understanding that there is no additional need for any further discussions amongst the parties, because you're at an impasse? Is that my understanding from both sides? That's my understanding. We're happy to meet with them again and try to go through this and see if we can work something out. Are y'all happy to meet with them as obliged as they are, or y'all want me to make a ruling today? We can meet, that's fine. All right, so I will continue this for one month. Y'all have a month to figure it out, or I'm going to make a ruling next month, okay? Thank you, Ms. Pons. Please don't make me do a whole bunch of math when y'all come back. So we'll continue this to July 29, 2026. Thank you, Ms. Pons. You're welcome. All right, the next matter is 004-26, and that is Dayoung, LLC, doing business at Tsunami. We do not have service on them. Our understanding is that they filed for bankruptcy and are no longer in business. So are you dismissing this matter, or you want to continue to try and go after them and get in their long list of creditors? We can do that in a month. Well, we do know they said they filed bankruptcy, but that the New Orleans location was still operating. It's your decision. Tell me what you want to do. They said they're holding us because of that misdemeanor, so we'll dismiss it then. Yeah, we'll dismiss it. All right, this will be dismissed. Okay, the next matter is 007-26, that's Permittee, Soul of the Lion, LLC, doing business at Voodoo Chicken and Daiquiris, and we have service on them. They were served by, I believe, Daniel Bosser on 616, and they also were served by certified mail. They are currently operating without an ABO for the past 10 months, and we'd be asking $300 a month for that time. I'm not aware if anyone's here. Is anybody here for Voodoo Chicken and Daiquiris? Can I see service? Yes. And how many times have they been on our docket? Actually, I'm sorry, this is not the first time. They were continued from April. And what is your ask? We are asking $300 a month for the 10 months. And they are currently, I'm assuming they are currently still in operation? Yes, that's what we were. And is this the first time that we have perfected service? I am aware of that. Do you know, Kalama? I'm not sure if this is the first time that we've perfected service. And you're asking, you said $300? Yes. Thank you. All right. I'm going to cast them $300 a month for the 10 months that they are delinquent, and I believe, simple math, so that is a total of $3,000 that is due and owing to the city. Do we need a specific date when they're due die? When do you think is reasonable for them to pay that? Well, I mean, they're not here, so. 120 since they're not here. 120 days? Yes. All right. So they, I don't know when that is, but they have 120 days to pay the city $3,000 for operating without a license for the last 10 months. And you'll prepare my judgment. Ready for the next matter? Yes. Next matter is 009-26, and that is Joel Catering and Special Events, LLC, doing business as El Mercado. We did not get actual physical service on them, but they did, they were sent certified mail, and their attorney did reach out. Mr. Portilla is asking for a continuance. Did he give a reason of why he needed a continuance? He did not give a reason why. When were they served? They were served via certified mail on 6-18. With this one, I believe Richard was just put on as of last week via email, so that might be the reason. All right. I'll grant their continuance. Let's put them on the August date. That way, that'll give y'all some time to see if y'all can come to an agreement.

So I'm going to grant their continuance until October 20, I'm sorry, August 24, 2026, and that is a Monday. Next matter. Next matter is 016-26, and that is Permittee D, the Jump-Off Lounge, LLC, doing business as a Jump-Off Lounge Restaurant Grill, and service was waived for the party because they entered a consent with the city. All right. What's their consent judgment? Their consent judgment was signed on June 29 for the amount of $450 to be paid within 30 days. All right. Their consent judgment is granted to pay $450 within 30 days, entered into by the parties. Yes. Next matter. Next matter is 020-26, Permittee Twisted Waffles NOLA, LLC, doing business as Twisted Waffles NOLA, and we do not have service on them via detective or certified mail. So we'd ask that it be continued till we could find an address where they can be served at. All right. You want to continue to August? That's fine. All right. We will continue this matter until August, the August 24, 2026 hearing date, and so service can be perfected. The next matter is 025-26, and that is the Rendon NLLC. doing business as a rendon in they also waived service because they entered into a consent judgment with the city and that content was signed on may 29th with the amount of three thousand dollars for payment within 60 days and you said may or june may 29th all right the consent judgment will be granted of them for the party to pay three thousand dollars due and owing within 60 days yes next matter okay the next matter is 026-26 tx permittee anthony pierre anthony apier senior doing business as tony's his hierarchy bar lounge um we did receive a phone call to the abo's office they indicating that the permittee would not be able to make it to the hearing today because they are out of town and they're asking for a continuance um i will grant this continuance i believe we also got that email i will grant that continuance until july 29th 2026 sure next letter is 027-26 committee common house nola llc doing business as common house and we have service on common house they were served on 6 16 26 with a chelsea reed via the detective they also received certified mailing service on 6 22 26 with an individual they didn't leave a name and we're asking for um eleven hundred dollars total for 11 months at a hundred dollars a month and i will let either mr bouie or miss bond speak to that matter hi madam chairman my name is vin bouie i'm the revenue collection supervisor for the door of revenue these are for the common house where they have non-followings for 11 periods and we're asking for a hundred dollars for each period totaling eleven hundred dollars and just to be clear they did they have not have they paid yet no they haven't filed a return or make any payments i'll say one more time you talk a little fast slow down a little bit um they have not paid or filed a return uh for the last 11 months has anybody in your office been been in touch with them no not to my knowledge and why are we only seeking a hundred dollars i believe they only been open for 11 months or have they found have they made any payments not since then not since then it's the last 11 months all right well that's what you're asking for eleven hundred dollars in casting judgment to the common house to be paid within you have a certain amount of time period you want them to pay in 45 days 45 days eleven hundred dollars cast in judgment to be paid within 45 days all right next matter is 028-26 tx committee bar and grill llc doing business as the island we do not have a service via the detective but we do have certified mailing in atlanta that was they received on 6 23 2026 and we do not have service for their new orleans location but we were asking for um 50 a month for 12 months totaling uh 600 for operating without uh an occupational license and non-payment of sales taxes for 10 months i'll again let mr bui oh that's correct there is they are paid up to date there's 11 late payments okay that's 12 12 months 12 periods of late payments so they are paid up to date but they were served with the paperwork and never came or they were aware of today and didn't come i'm not sure if they're aware or not because they were they were not served via the detective and they received a certified mailing we have for someone in atlanta okay i'm going to continue that i'm not in a position to cast them in judgment at this time i want somebody here from new orleans if possible so i'm going to continue into the july docket so the next matter is 029-26 tx and that is permitting good club times to llc doing business good times club uh we do not have service on them but we have certified mail service left with an individual on 627 and that was to their uh let's see konti street address we'd also be asking again for um 100 a month for 11 months totally 1100 i have a note that they're requesting a continuance do you have that no i don't all right well i think they were here earlier for when it was originally set for 10 a.m so i'm going to continue them into the august docket so that's going to be august 2024 or august 24th of 2026 oh next matter we have is the super pro i'm sorry 030-26 tx permitting the super pearl llc doing business as the super pro and we again do not have physical service on them but we do have service via certified mail that was received on 626-26 left with an individual and then another start i'll tell you what the address is for that one um that is at 2117 iberville street and the next service that was served via certified mail we have is again it's the 2117 and a half iberville street they were both received on the 26th and we here will be asking for 1100 i'm sorry 100 a month for 12 months totaling 1200 and that's for i believe non-payment of sales tax yes non-followings are they paid up no i haven't filed for the last 12 years um i will grant your judgment and 1100 due and owing within 45 days again i'm sorry it's 1200 it's 12 months 1200 and i will grant your 12

12 months i'm assuming 12 months at 100 that's correct due and oh within 45 days all right the next matter is 031-26 tx permitting the avenue um incorporated doing business as at the avenue and again we don't have actual service with the detective but we have service via certified mail that was left with an individual on june 17th and the address that that was delivered to you was would be in gretna that's 2100 belchase highway and we would be asking for 50 a month for 10 months totaling 500 for an expired i'm sorry for the occupational license 12 months and non-payment of sales tax for seven months that's actually um they are paid up to date for at the avenue but they're late for 10 periods we're asking for 50 for each period totaling 500 so explain this to me why on some of these are we asking for 50 and why on some of them are we asking for 100 if they're paid up to date we're only asking we're working with them and we're asking for $50 but if they haven't filed anything at all we're going for $100 per month okay all right so $50 a month for late payments late payments with a total of 500 is that correct is that correct yes do within 45 days yes next matter okay the next matter is docket number 032-26 tx permittee kno brothers llc doing business as dnm discount store um we are asking for uh $300 a month for 48 months that they've been operating without an abo license i do believe there's someone here all right if you'll make your appearances tell me your name and tell me who you are i'm the owner muhammad nasar my name is tony lee all right So, have you been operating this business for 48 months without an AVO license? He was closed most of 24 and 25. He didn't have a license, say, Allstate, so he didn't sell any beer and liquor. And what about 2022-2023? That's correct. So you're saying in 2022 and 2023 you didn't have a license and you were still selling alcohol without? Yes, ma'am. City, on the months that he's talking about, that he wasn't in business and they were closed? Are you open right now? Yes, ma'am. Yes, we apply for conditional use. And did you get conditional use? Not yet. And so, for 2025 and 2026, have you been selling alcohol without a license? No, ma'am. Not at all. Have you had an opportunity to speak to the city to get on the same page and or come up with a consent judgment? Yes, we did. We did meet this morning. And the one was not, you didn't, where are we at? The 48 months. They say they can't do anything about the 48 months. So that's why we're coming to you. Got it. Yeah. I did meet with them this morning and offered them a consent. $225 a month for the 48 months, but they said that they weren't operating for those months and I explained to them they needed to double check with safety permits because according to our records, they were operating. So if they are inquiring about the 22 to 23, they would need to. So if they need to, they need to, from revenue, give us, I guess, zero filings for those years if they were not operating. So he's saying that if you are not in operation during those months that you would need to provide like revenue receipts, just like proof that you weren't selling. Do you have that now? We have zero returns. He was remodeling in 24. Have you seen what they're pointing at? Do you have documentation with you today for this time period? Yes, ma'am. Bill, have y'all seen this documentation? I have not seen the documentation. Show it to them first, please. So just so I'm clear, D&M Discount Store is, what kind of store is it? It's a convenience store. It's a convenience store. You sell gas? No, ma'am. So just convenience stores? Yes, ma'am. Good. And so you're telling me that in 2022, 2023, you were remodeling so you weren't able to sell anything? No, no. It was closed at the time. No, in 24, he was remodeling. Okay, so in 2022, 2023, you were. Yes. 2024 and 2025, you were remodeling. And so nothing was sold in and out of that place? Correct, correct. Nothing at all? No chips, no candy, no alcohol? Oh, no, no. In 2025, he reopened in May, but he has no state or city license, so he didn't sell anything. That's why we are applying for conditional use right now. I'll pay whatever I need to pay you. I just need, you know, not 48 months. I understand. I'm just trying to get a full picture. Yes, ma'am. So it appears what he just showed me, it looks from March of 2024 until April of 2025, these sales tax use forms say zero. So are you amending what y'all are asking for at that point? Yes, ma'am. Okay. When did you start selling alcohol again? I have not. You have not? No, I can't. So when was the last time you did sell it then? 2022. Not 2023? 23, not 22. It's only 2022. When you close. Yes, ma'am. So 23 as well? Not all 23. Look at me. I don't know. I'm just trying to see the paper. 23. All right, 23. We would like to amend the petition to 34 months. And just for the record, I believe there is a conditional use already on this location for the permit of sales of packaged alcoholic beverages. So they did get it conditional? Yeah. We requested – give me one moment. I had to go through city council, city planners, city zoning. So you don't think you have it yet? Is that what you're telling me? You applied, but you don't have it yet? No, that's correct. We passed the city council. We got the conditional use, but we're applying for the beer and liquor license right now. That's what's on hold right now. Yeah, you're applying. That was one of the comments we sent just to give us something with the conditional use. But, yeah, you're actively trying to get the ABO currently now. And what months did you reduce this down by? From March 2024 to April 2025. So we're removing 14 months. That's a total of now from 48 months to 34 months. And how about the last year? Yeah, so what about 2025, 2026, given that he can't sell anything right now at all? So he hasn't been selling anything currently? That's what he's telling us.

He can't buy it because he doesn't have a license at all. With those? Yes, ma'am. Thank you. So now it's amended to 28 months. And just so I'm clear, 28 months is to reflect 2022, 2023, which is already admitted to selling. And part of 2023 and 2024, is that correct? Yes. And does that represent what you all have told me today? Yes, ma'am. Given that they have reduced this down to a total of 28 months? Yes, ma'am. What monthly fee are you all looking for at the moment? $225 a month. That's what we were going to enter into a consent with them for a month. So that's what they would have gotten if they entered a consent? Yes. Originally, we were going to ask for $300 a month in front of you. You know I never give you $300 a month. Help me out, ma'am. Okay, I'm going to – for 28 months, your fee is going to be $150. I appreciate – well, $158 a month, let me be very clear. Yes, ma'am. I appreciate, one, your honesty, two, your accountability bringing the records and showing up today. A total of $4,200 will be due. How much time do you need to pay this? I can pay it now if you want. Well, you talk to them, but I'm going to give you 30 days just in case something happens to pay within 30 days. Thank you. You're welcome. The next matter is – They're going to get a judgment sign and then just pay them in the next couple days. Huh? Well, it's not a consent. It's a judgment of $4,200 for the fine of – or for the total of them being delinquent for 28 months, and it is due within 30 days. Everyone good? Y'all got that? Okay. All right. The next matter is 03-26TX, permittee 2901 Bar and Lounge, LLC, doing business as 2901 Bar and Lounge. Looks like they are seeking a continuance. Actually, they were evicted is what we were told, and the business is no longer there. I have the judgment from the court showing where they were evicted. I just got it this morning. So what is your – But they were – there was sort of the green –