Call to order the Monday, December 22nd, 2025 sales tax hearing.

We are going to begin at 1040 this morning.

Good morning, Your Honor.

Jeffrey Gates on behalf of the City of New Orleans.

First hearing we have is docket number 03125.

Permittee NRG New Orleans doing business as brewery say next and Devil Moon Barbecue.

The permittee was served on 129, 2025.

And I have not spoken to anyone from uh Devil Moon at this point.

And who did you who accepted service on their behalf?

David Benwa.

Does it list what his participate or what is?

Can I see the service?

And how many times has entity been previously served?

Uh I don't have the information with me right now.

Yeah.

But I think uh Ms.

Fortuna was in some negotiations with Devil Moon at some point.

Yes.

Could you step forward, please?

Could you explain to the judge the nature of the uh conversations that you you were having with uh Devil Moon with the chairman?

Hearing officer, that's good hearing officer.

Good morning.

My name is Karen Fatuna, and um our research with NRG, we discovered that they amended some of their previous returns after being notified that they were delinquent, but when they amended the returns, our office did not receive it.

So we had all of this research to do, and we contacted them.

They reached out to us.

Um they are under audit right now, um, but nothing is resolved at this point from revenue, so we are still waiting to hear from NRG how they want to move forward because even if you amend the return, you're still delinquent and you're still in violation.

Right, but we don't know to the extent of their violation and how far they are.

They are under audit right now.

Correct.

So we don't know it is not complete.

Right.

So we don't have we don't know the final extent at this time because it's still pending, correct?

Correct.

All right, so we're gonna continue this matter until and please work with them so that it's not being they're not being served and we're not wasting money if they're if it's not proper.

If you're not ready to be in front of me, let's hold off on certifying them.

Yes.

So we will con uh I'm gonna continue without date, and you let me know after speaking with them when you're ready for them to be continued until thank you.

Um the next hearing is 06125 permittee uh DPMJ doing business as Bijou restaurant.

I think uh we have an attorney here.

Yeah, good morning, Renee Fabre up here on behalf of Bijou.

Um apparently we we weren't we weren't served anyway, but we were here just to request uh continuance to the next docket, which I think is January 16th City.

Was he served?

We did not uh perfect service on them.

Well we we uh continue we agreed to continue the uh hearing to the next the docket date and we'll waive service for the the next hearing date for a waiving service, yeah.

All right, uh moving to the January and it's my understanding from the last time that we're trying to work out a uh consent, correct?

Exactly.

All right, so you're gonna get my consent set up before you come see me in January?

Hopefully so.

Thank you.

Thank you.

Doing business as PJ.

Uh the permittee was served on December 9th.

Is anyone here from PJs?

Is there any representative for PJs present?

Can I please see the service?

Can we come back to this one?

Uh young tell me.

Thank you.

We will pass this one at the moment.

Case number zero seven two five.

Permittee the vault NOLA.

Vault was not served, Your Honor.

We're gonna ask that we're gonna ask that uh be mat uh the matter be continued to the next hearing date.

I will grant the continuance to the next January 16th.

You're gonna perfect service.

Next hearing is zero seven three two five permittee one fourteen magazine operating company LLC doing business as West Best Western St.

Christopher Hotel.

Um the permittee has signed an affidavit stating that they no longer sell uh alcohol.

Um are you here for this matter, sir?

Please come to the well.

Not only have we not served the alcohol, we haven't served.

Can you make a represent can you say who you are for the record?

My name is Mark Dorsey.

I don't think I would we want I was not served for this hearing, but I'm here in between doctors' appointments just to make a quick appearance.

But um I we have not served any alcohol since 2018.

We sought to renew a license.

We kept the license.

Um, but we never served.

Then we the license lapsed, and we filed an application to renew it, but we would at which we have subsequently withdrawn because we know we don't need to serve LICO at this location.

This is a hotel.

We've never made money doing it.

I filed an affidavit to safety impairments.

They all are agree and are aware that we have not served alcohol at this location.

I we had this hearing last time, Mr.

Gates.

I asked him, sent him an email to ask him what do we need to do to resolve this.

I have not really haven't heard the response.

Um I I don't understand why we're here again, to be quite honest.

We're not serving alcohol.

And we we don't have an application.

We withdraw.

We don't want to do it anymore.

What's the study's position on that?

Um again, uh, we do have a signed affidavit says he no longer is uh so we're not going forward with the year.

Dismissed.

Thank you.

Thank you so much.

I appreciate it.

You're welcome.

This is our PJs.

This is PJ's.

This is conserved.

This is the death.

Yeah, I take those this isn't just to them.

Thank you.

Doing business as Cornet.

Um we're going to ask that this hearing be moved to the next hearing date.

Attorney Gabrielle Wilson uh phoned in and said she was unavailable for this hearing, so we're going to move it to the next hearing date.

Or request that it be moved to the next hearing.

When was she retained?

Are you when was she retained for this matter?

I am not sure.

Uh she phoned in Friday.

I think she just recently started working with Bob Ellis, and he was handling the case.

I'll move it to January 16th.

Continuance is granted.

Hearing number 07625.

Zulu Social Aid and Pleasure Club doing business as social Zulu Social Aid and Pleasure Club.

We have entered into a consent judgment with the permittee.

Permittee is to pay $2,800.

Starting to be paid 30 days after October 30th.

October 30th of what year?

2025.

And hasn't the 30 days already lapsed at this point?

I'm not the greatest at math, but uh I think Halloween was a little bit more than 30 days ago.

Have they paid?

Yeah, you said December 19th.

December 19th, they paid December 19th this year.

It's due or it's due or has been paid on December 19th.

It was paid on December 19th.

So this is satisfied.

Yes.

All right, so we're, I guess this would just be closed.

It's satisfied, right?

Move to close it.

All right.

So I'm gonna dismiss the hearing because it seems like it's satisfied, so it shouldn't be on my docket.

This is hearing number zero seven seven two five.

Um permittee Casa Honduras, doing business as Casa Honduras Restaurant.

Uh we've we have entered into a consent judgment whereby Casa Honduras is to pay thirty-six hundred dollars, ninety days beginning December nineteenth.

Tell me the due date.

I don't want to know when I don't want to know the start date.

Tell me the due date.

One second.

December nineteenth.

March 18th.

March 19, 2026.

All right, I will grant the consent judgment.

Thirty-six hundred dollars due in ninety days, which makes it due March nineteenth of twenty twenty-six for the amount of thirty-six hundred dollars.

Is that correct?

That is correct.

This is case number zero seven eight two five.

Um decatur two zero h nine L L C doing business as two zero h nine.

Um this permittee was served on twelve nine.

Um Miguel Ober.

Uh was the signatory.

It's the detective that's oh that's the OS.

This is the person that's oh, I can't make out.

But this is a service sheet.

Um I can't make out the signature on the uh, and how do you want to proceed on this matter?

Um the city is gonna ask that the um that the entity, the entity that they be fined uh two hundred dollars per month as they have been delinquent for four months.

And has anybody made contact with this office at all or this entity at all?

I have not.

Is this the first time that you've served them?

Have we served them before?

No.

This is the first time.

All right.

Well, we will continue this to January 16th.

Please try and get a hold or of someone in that office to figure out or at this entity.

Thank you.

Moving on to case number 07925.

Um the permittee is Zwan to win.

Uh doing business as neighborhood discount supermarket.

Uh Mr Twin is present in the building today, and uh we have entered into a consent judgment whereby he is to pay $800.

Um, as is delinquency.

Uh within 90 days.

March 19.

March 19th.

2026.

And what did you say the permittee's name was the permittee?

Did you know the represent the representative for this?

His name is Thomas.

Are are you Thomas?

No, ma'am.

I'm the representative.

Okay, so you're representing him.

And so you're happy and content with this consent judge.

Are they happy and content with this consent judgment?

Yes, ma'am.

All right, I will grant it then.

Thank you.

Thank you.

What was that due date?

March 19th?

Yes.

Moving along, case number 08025.

Permittee, the recenter doing business as C cave Nola NOLA.

We have entered into a consent decree whereby the permitte will be fined 2800 dollars, which will be paid within 90 days from December 2nd.

We have a represented representative from uh C Cave NOLA here present.

How are you doing?

From today's good morning.

Can you make your say your name for the name's Judah Lee?

Judah Lee.

And Mr.

Dudley, you're content and willing and happy and willing to pay 2800 due within the next 90 days.

Yes, ma'am.

All right, I will sign your consent judgment then.

Thank you.

You're welcome.

Uh next hearing is 081-25 permittee sole cafe doing business as Soleil Cafe.

Um this permittee uh has a total of 42 months delinquency.

Uh the permittee is here present in court with her attorney, I believe.

And I think they wanted to uh good morning.

Good morning, attorney David Bellfield on behalf of Solake FA.

What tell me your last name one more time?

B E L F I E L D, David.

I'm glad you knew I was going with that.

All right, City, what's your position?

Uh I think they wanted to address uh some issues with their uh with their permits, so uh I'd like to give them opportunity to express to you what they're right, but I want you to tell me why they're here first.

This is your position.

Well, they're 42 months delinquent.

Uh apparently the permittee said she was having some problems.

Right, they can tell me that.

But let me ask.

So, what is your position or what did you offer them before they came today, if anything?

Uh a fine of 200 per month times 42 months.

Okay, Mr.

David.

A couple of issues.

One um Sole in 2022 applied for uh renewal of their permit.

Pay the applicable fee, and to date, we have not heard anything back from that application in 2022.

Uh there have been uh obviously Miss Umley continued to operate.

Um thus we have the the number of months of delinquency, some of those months we they weren't even operating, but we don't know what happened to our application for renewal.

We don't know what happened to the funds that were paid for the renewal.

We never got the funds back.

So certainly that ought to be taken into consideration in terms of any funds that maybe due to city of New Orleans, which we want to make sure that the city of New Orleans gets all of the money that it's due.

Um secondly, we're regarded to the 200 a month.

I think the code allows from 100 to a 500 uh fine minimum of 100 up to 500, and we would obviously ask for the minimum, which would be 100 for the 42 months.

Thirdly, we would we're seeking some sort of a payment arrangement, perhaps over a 12-month period equal installments over 12-month period beginning in January to pay the city there monies as due, and obviously we need a consent judgment to go forward so that we can get our permitting in place and continue to operate.

Hey, how are you doing Philip Hampton Department of Safety permits?

Um the renewal application.

I can't, I'm sorry, I can't hear.

I can't hear you.

Just move the mic closer to you, I think.

All right, you email now.

All right, June, the application was submitted June 20.

June 23rd, 2022, and we sent correspondence on June on June 28th and June 29th of 2022, stating that the state tax claims was expired, and January 10th of 2024, we sent an email saying the application has been closed due to failure to find two comments.

And how did you send those correspondence via email to should I say it or just ask uh to view the email?

You can ask them to view it.

I'm not gonna write it down.

Okay down below.

What's that?

Yeah, I think it's got an email, some insurance.

Right, the applicant stated that that is their email, but they say they they didn't receive it, but it was sent to that email.

In 2022, yes, ma'am.

On June 28th and June 29th of 2022, and again, the African did say that that is their email that we sent an email to.

Additionally, suggesting that Sole did not have the ATC permit, and we do we did that.

We did one.

And we did that.

I've I've had my ATC up until the most recent renewal, which I couldn't renew because I didn't have my ABO.

Yeah, so the state just required that for this renewal season where you must have your city ABO.

Um, so that's why it probably was caught this time.

How much of your business uh is the sale of alcohol?

Maybe 20%.

It's not significant.

This is a brunch spot, lunch spot, dinner and all meal spot.

We're we're technically a full service restaurant, but we're pretty much open um for lunch and dinner.

So I'm just back up a little bit.

So in 2022, when we reapplied, and then follow up, you didn't receive follow-up correspondence or you didn't.

I just want to add to it, uh, we also sent an email just for the reminder on August 19th, 2025 of this year.

You knew that it had expired or lapsed, and then but we continued to operate knowing that it had lapsed and you weren't in proper standing with the I came down to City Hall and spoke with both Wheeler and Phillip on um numerous occasions, and I was told that the reason it wasn't being renewed at that time was because there was some holes on my account, but no one was ever clear about what the holes were.

And I I emailed and I talked to them.

I also talked to a miss to Jackson.

I I came down there several times in 2022 and 2023 to try and clear up anything.

And the only thing I kept being told at one point was it was like a noise violation or something, but I didn't understand why that was holding up my ABO.

And was there a noise violation?

Yes, there was a noise violation from June 2nd, 2021, but that was previous to the application being submitted.

So was what were the holds on her account then?

So there were no holds, there were just flags on it for um a restaurant operating as a live entertainment or a bar.

But however, this is directly to the ABO renewal application that was submitted June 23rd, 2022.

Okay.

We're done.

City you're done as well.

Yes.

I have a question.

The application fee that was paid in 2022, what happened to that?

That's correct.

Yes, actually, I I wanted to know that as well.

Where what happens to the application when it's not closed out or properly done?

When y'all closed it, what did y'all do with her money?

So the application fee is non-refundable.

It's dated on the uh renewal application.

Can that application fee be applied now?

How much is the application fee?

The application renewal fee, a renewal fee was $1,000, but we do not have the renewal application fee anymore at this moment.

Um but they did pay $735 on June 28th, 2022.

Um again, we closed it about a year and a half later, so we kept it open for them to reply.

How many owners own this establishment?

Just me.

Just you.

And how many employees do you have?

Maybe three.

Three?

Like three part-time employees, correct?

You are asking for 42 months.

Yes.

At 200 a month?

Correct.

That's about what, $8,400 is what you're asking for?

Correct.

All right, so um, I got a couple things here, right?

Um in keeping with what we have done in the past for other entities that may be in the same situation.

I'm not going to waive the whole thing, so please don't start yelling at me about waving the whole thing.

That's not gonna happen.

So get that out the way now.

I know we have a hundred dollars to five hundred.

I know the city is asking for two hundred.

What I'm going to do is a couple things.

I will um she how much did she pay?

73 735 dollars minus the renewal application fee of 1,000.

So she paid like 1700?

Yes, 1735.

Oh y'all got me doing lots of math today, and I promise y'all I went to law school to not do math.

Okay, so I'm going to apply half of what you paid to what is due, which would be $866.

I'm also going to cut, I'm gonna meet y'all in the middle.

Um you're asking for $100, you're asking for 200.

I'm gonna do a $150 a month for what's remaining.

So that's $42 months times $150 is $600,300.

Subtracting that $866, your total is gonna be $5,434.

Okay.

Can she still get her license if I order it, or she needs it to be a consent judgment?

Could you repeat that, please?

They said they needed a consent judgment in order to get her license up to date.

If I order it, can she still get her license up to date?

Or it needs to be a consent judgment.

Um if it's from you, I think it's a judgment.

Um, but yeah, she needs to also just apply for the renewal application and we can go from there.

I can't hear words he's saying about it.

It's all right, he answered my question.

He said that he can still either I order it or it's a consent judgment.

Either way, she can still pay the fees to get her license up to date.

No, we're doing a renewal of the license, correct?

Not a new application.

Uh if you fail to renew, uh pass the annual due date of June 30th of every year, you have to put a new application in.

But once you submit, we will send you all the comments that you need to um renew your application.

So will it be a new it will be a new one for this time?

It's it's like new.

It's a renewal contain the same name, but they have to submit documents as if it was new, according to the codes.

And is the pri and how different is the price?

Uh the price is gonna be the same.

Okay.

Yes.

High and low content.

So it's a complete new application.

So it's a completely new application.

You're gonna fill out from my understanding, you're gonna fill out the form as if it is a new application, but then they will know that a lot of the documents already in their system.

Right.

They will then provide you a checklist of what they need for it to then technically operate as a renewal because they already have a lot of documents in the system.

Do you understand that correctly?

So a late renewal.

Like we'll see.

It'll be like a leak.

Late renewal.

Okay, thank you.

And the flags are double.

Are all her flags and holds on her account clear to date?

Let me check.

Uh there's one zone in violation that we will email, and it's just concerning uh what I briefly stated live entertainment, loud noises.

But that will be addressed in the renewal.

We don't have any value.

Okay.

Well, that's okay.

If you just address it when they come, but just know that if you end up having those violations come in front of me too, correct?

If we get to that point, so let's take care of that early on so you don't have to come back and see me.

Thank you.

Okay.

All right.

So how long do you think you need to what is a reasonable time to pay $5,434 on top of the whatever licensing fee you're gonna have to pay?

I want you to give me a reasonable time period.

We had asked for uh instalment over a 12-month equal installment payment, if that's acceptable to the city.

What is the city's position on that?

No objection.

Thank you.

Oh you got some else to do that.

Yes, I'd just like to make note uh when you pay that, pay that to the Department of Safety permits.

Um we don't do installments as long as you just pay it all before the due date of 12 months.

Yeah, I got that.

Yeah.

Don't do installments, but it all needs to be paid by December of 2026.

So we just make one payment on December 2026, so not send the money in monthly like we won before.

We long as you send all in, uh we don't take it fine.

Okay, okay, okay.

All right, so the that onerous is on you guys now.

So don't come back to me in December talking about you couldn't make this because the money went somewhere else.

Because there I guess the city is not gonna accept it installments, correct?

I'm fine.

So I'm gonna leave that up to you, council on that one.

Um anything else to be added?

Anything else to be added?

Are you gonna prepare me a consent judgment?

Uh yes.

All right, so he'll compare the he'll get the consent judgment over, okay?

Do anybody want me to finalize the terms one last time, or everyone's good?

I'm fine.

Fine.

All right.

Thank you.

You're welcome.

Good luck to you.

And with the exception of the uh service sheet for PJs, Your Honor.

I think that concludes the docket if you want to review if you wanted to go back to the unit.

We have another one.

Okay.

What number is that on the document?

Change one number three.

We have to go back to that one.

That's PJ.

Um, just for to clarify the record.

Um on hearing number one, permittee NRG New Orleans, uh Brewery St.

X.

Um, we have an address of 1100 Gerard Street.

However, it's suite 101.

All right, thank you.

And number three on the docket, uh, again, the permittee was served on 129, and we do have uh the service sheet if your honor would um if you would like to review.

Yes, but please don't need to see judgment.

We got two of them we needed.

Let's do that too.

I'm gonna have to call them.

What what alcohol does PJs serve?

This is like a PJ's coffee.

Yes, they uh obtained uh like a license.

Um I'm not, you know, uh maybe they got some new incoming things to the menu, but I don't know that they serve alcohol.

What'd you say?

Spike the call fee or the drinks that they serve.

Unless not look that far on the menu.

I'm gonna have to go.

Okay, um I'm gonna continue it to the January docket, and let's see if we can try and get a hold of somebody from PJ's and figure out what they want to do about their spiked coffee.

That concludes the docket today.

That does conclude the docket.

Uh however, we were supposed to sign the consent judgment.

Uh we were going to draft.

However, let I'm going to check to see if uh part is let's address this before you go.

Um, because you can always email it to him and I can sign it on a different date.

I we received this summary judgment fine from hearing number 3325 T X.

I know that you received a copy of it.

It was before your time here.

You see it in front of you.

I'm gonna um so Rhonda Miller executed this consent judgment with your office.

Yes.

And it was due.

Looks like the amount was paid, shall be paid within 180 days of June 16th, 2025.

When was that 180 days concluded?

Do we know?

Six months.

Can we check to see what I'm doing?

So it would have been the it would have been December 13th of 2025.

Correct.

I guess they just decided to put it on our December docket.

Well, I guess for the record, we can acknowledge that we both parties are in are in receipt of their letter, documenting that they cannot pay this.

No one came today, so I'm not of any obligation to have anything to do with it.

So your office or whoever can proceed with unless somebody contacts you between now and January 16th.

I can't really do much with this at this time.

So I just want to acknowledge that we're in receipt of them.

Indicating that they are no longer in operation.

Yes.

However, that does not re does not alleviate the fact that they entered into a consent judgment in this amount.

So they couldn't do it.

Just for the record, this is to notify the New Orleans Alcohol Beverage of Control that the business Acadia Restaurant Service doing business as Evangeline was forced to cease operations in August of 2025.

Sincerely, Rhonda Miller, as the owner, and this is dated December third of twenty twenty-five.

And we received a December tenth of twenty twenty-five, as I previously stated.

Yeah, we'll uh in that instance uh we'll add them to the nuisance docket for the next hearing.

All right.

With that in mind, we will adjourn our hearing at eleven twenty-one.

Thank you.

Thank you.