December 22, 2025 New Orleans Sales Tax & Permitting Hearing Summary

The Monday, December 22, 2025, sales tax and liquor license hearing was called to order at 10:40 AM before Hearing Officer Jeffrey Gates on behalf of the City of New Orleans. The session primarily addressed permit delinquencies, service issues, and consent judgments for various beverage and entertainment venues. While several cases resulted in immediate continuances due to lack of service or negotiations, others were resolved through consent judgments, dismissals, or specific payment arrangements.

Consent Calendar

• Zulu Social Aid and Pleasure Club (Case 07625): The hearing was dismissed as satisfied after the permittee confirmed payment of the $2,800 judgment on December 19, 2025.

Public Comments & Testimony

• Mark Dorsey (One Fourteen Magazine / West Best Western St. Christopher Hotel): Stated that the entity has not served alcohol since 2018. The permittee withdrew their application for renewal, asserting they do not need a license for the hotel location and that they have never profitable operated the alcohol program there. Dorsey expressed confusion over the necessity of the hearing since the operation ceased years ago.
• David Bellfield (Attorney for Soleil Café): Argued that the permittee has experienced significant administrative hurdles, including a denied 2022 renewal application where fees were paid but the application was eventually closed without refund. Bellfield requested that the city consider the 2022 application fee towards any penalties and advocated for a reduced fine of $100/month rather than the requested $200/month. Furthermore, Bellfield negotiated a payment arrangement structure, initially proposing a 12-month installment plan, though the city's position clarified that the full lump sum must be paid by December 2026, even if funds are received from the client over time.
• Judah Lee (Rep for C Cave NOLA): Expressed happiness and willingness to comply with the city's consent judgment to pay a $2,800 fine within 90 days.
• Representative for Zwan (Neighborhood Discount Supermarket): Expressed contentment with the consent judgment to pay an $800 delinquency fine within 90 days.
• Attorney for Bijou Restaurant: Requested a continuance, noting that service was not perfected and that negotiations for a consent were underway. The attorney expressed intent to finalize a consent agreement before the next hearing.
• Attorney for The Vault NOLA (Case 0725): Requested a continuance as the entity had not been served.
• Attorney for PJ's (Case 08025/Continued): Requested a continuance to the January docket to determine the nature of the business (specifically regarding "spiked coffee") and to perfect service.
• Attorney for DPMJ (Bijou Restaurant): Requested a continuance to the January 16th docket date to waive service.
• Attorney for Casa Honduras: Requested a continuation to discuss terms, though the consent judgment was ultimately granted.

Discussion Items

• NRG New Orleans (DoB as Brewery Saint X): The Department of Revenue represented that the entity amended returns but never submitted them to the office. The entity remains under audit with no resolution. The hearing was continued without a date set until the City and NRG resolve the audit status.
• One Fourteen Magazine (West Best Western St. Christopher Hotel): The permittee submitted an affidavit stating they no longer sell alcohol. The hearing officer accepted the affidavit and the withdrawal of the application, dismissing the matter.
• Soleil Café (42 months delinquency): Deliberation focused on the penalty calculation. The City initially sought $200/month ($8,400 total). The Hearing Officer applied a credit for the $735 paid in 2022 toward the total. The Officer met the parties in the middle by setting the fine at $150/month ($6,300 total), then subtracting the credited amount to reach a final total of $5,434. The Officer clarified that the permittee must submit a complete new application (treated formally as a new application despite the renewal intent) to clear flags regarding live entertainment and noise violations.
• Decatur 20 H9 LLC (20 H9): The City proposed a fine of $200/month for four months of delinquency ($800 total). Due to lack of contact with the signatory, the hearing was continued to the January docket.
• Acadia Restaurant Service (Evangeline): The City acknowledged receipt of a letter dated December 3, 2025, stating the business ceased operations in August 2025 and cannot pay a prior judgment ($3,600 due December 13, 2025). The Hearing Officer noted that the cessation of operations does not alleviate the legal debt but determined the matter be added to the nuisance docket for next hearing, as no representative appeared to contest the judgment.

Key Outcomes

• Consent Judgments Granted:
  • Casa Honduras: $3,600 due March 19, 2026 (90 days from Dec 19).
  • Neighborhood Discount Supermarket (Zwan Twin): $800 due March 19, 2026 (90 days).
  • C Cave NOLA: $2,800 due within 90 days from December 2 (due March 2, 2026).
• Dismissed: The hearing for One Fourteen Magazine (West Best Western) was dismissed upon presentation of an affidavit confirming no alcohol sales since 2018 and withdrawal of the renewal.
• Continuances Granted:
  • NRG New Orleans: Continued without date until audit resolution.
  • Bijou Restaurant (DPMJ): Continued to January 16, 2026 (service waived).
  • The Vault NOLA: Continued to January 16, 2026 (service to be perfected).
  • Cornet: Continued to January 16, 2026 (attorney unavailable).
  • PJ's / Spike the Call: Continued to January 16, 2026 to investigate "spiked coffee" and perfect service.
  • 20 H9: Continued to January 16, 2026 to locate a responsible party.
• Payment Arrangement: Soleil Café is ordered to pay $5,434 total (accounting for prior credit). While the permittee requested monthly installments, the City stipulated that the full amount must be received by December 2026, though the Permittee may submit funds over a 12-month period to meet this deadline.
• Nuisance Docket: Acadia Restaurant Service added to the nuisance docket for the January 16 hearing regarding the unpaid consent judgment.
• Administrative Clarification: Hearing Officer confirmed that the permittee for West Best Western St. Christopher Hotel must submit a "new" application (with all documents) to update their license, as the license lapsed and must be treated as a new submission per code, despite the intent to renew.