OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

New Orleans Sales Tax Meeting - June 30, 2026

City CouncilTuesday, June 30, 2026
BodyNew Orleans, Louisiana
SessionCity Council
DateTuesday, June 30, 2026
StatusFILED
Video Record
0:00 / 1:00:02
Transcript — Verbatim
8:39

Mm.

12:29

All right.

12:30

Good afternoon.

12:30

We are going to call to order this um June thirtieth, twenty twenty-six sales tax meeting.

12:36

It is eleven twenty.

12:48

All right.

12:48

First on the docket.

12:56

First on the document, we have number six one two five T X permitted D P M J L L C doing business as Bijou restaurant.

13:08

I'm not sure.

13:09

I'm not sure if anyone's here for that, but um, we did not get service.

13:15

The company moved when the uh detective went out to serve them, and when certified mill was sent it said the address was vacant.

13:24

All right, so what the what would the city like to do since they don't have service?

13:28

Um at this point, we can try to continue it for another month to see if we can find a good address or another address.

13:36

All right, I will agree to continue this for one month to the July docket so that you can perfect attempt to perfect service.

13:44

The next hearing date is July 29th 2026.

13:43

All right um the next number is 075-25 TX that is permitting Nicholas S.

13:56

Carnot 4th Incorporated doing business as Carnette.

14:00

I believe we have council here.

14:03

Good morning good afternoon Council see this day is it just going by real fast afternoon Ms.

14:08

Ponds my name's Gabrielle Wilson.

14:10

I'm here with Bob Ellis on behalf of um Cornet and um Carnot Enterprises are we gonna do does Alexis go first with this one?

14:23

I know it's a little different for you.

14:25

Alexis go ahead so we are asking um for 12 I'm well sorry sorry I messed up 42 months where they were in operation without an ABO and we're asking for 200 a month um we are aware that they have made some payments to become uh in compliance with them but I'll let Philip Hampton of safety permits explain uh where we are with that hey how you doing uh so the previous business uh didn't have an EBO at this location however the current business that's there now did pay the back fees and late fees um I guess in place of the previous business is just this situation is the location didn't have an EBO for those amount of months that we're asking for right I'm sorry Philip could you repeat that what you just said a little louder I did not hear you at all okay excuse me so the previous business did not have an ABO um but it looks like the current business there now Carnot Enterprises LOC did pay the back fees for the uh business that was previously there that's on the docket right now so it's just the thing of there was not an EBO at this location for the 42 months and you're looking to hold the new entity responsible no this is the Nicholas S.

15:56

Carnot is the previous business Carnot Enterprises LOC is the current business that's there.

16:03

All right did you get that Miss Wilson yes thank you um so there's some issue with proving uh that a license was in was in place between 22 and currently but the calculations here are incorrect because there has always been a license we had a different attorney handling it for the clients and that attorney told them hey you're in good good standing and they were able to receive a permit that began in uh december 5th of 2025 and that permit permit is just expired and a new permit has been applied for so even just using that piece of information the calculations here are then incorrect because there has been a permit since December 25 and they're saying there hasn't been a permit through 2425 all the way through now.

16:55

So that alone on his face is tacitly incorrect but we also have proof of a receipt of a permit in 2021 which would have ran through May 31st to 22 which makes those numbers at least five months off the calculations are are incorrect um there was a lot of confusion as to which business entity actually owned um or the business because of the fact that there was Nicholas Carno Inc.

17:20

And then in 2020 it became um Carnot Enterprises they were always doing business as Cornet we acknowledge that as far as um you know being at the end of the day the responsible parties for these fees but these figures we've tried aggressively to negotiate and if if we're gonna negotiate or or you know allow to be forced to pay anything we need their numbers to be right I have proof of the the December 5th permit with proof of 2021 uh payment which would have rolled through May 31st of 22 so I mean we need we're willing to work with it but we need real numbers and we don't have those real numbers right now.

17:59

I can speak on that um so for clarity, the last ABO at this location expired May 31st, 2022.

18:07

So therefore we're asking, we're stating that for the 42 months includes starting June of 2022 through May of 2026.

18:22

So it's six months in this current year.

18:28

So the as we've said, that name, the the the Nicholas S.

18:33

Carno name stopped being used.

18:29

But the same people were running this business and paying the bills.

18:29

And even under Carno, it was doing business as Cornet, even when it was the Nicholas V Carnot, the fourth.

18:46

So we have proof that there has been that there's been um, at least for several of the contested portions, that there's been um insurance that there's been an ABO permit in place.

18:59

And it seems, and we've tried to explain this as well that some of the confusion is the underlying company who may be owning at the time, but it's 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?

19:17

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.

19:27

We paid.

19:34

If we were not in good standing with New Orleans, we would not have been allowed to get those permits from ATC.

19:40

We got them because they understood who was who.

20:37

Like I said, the current business there did pay the back fees for the previous business, and they do have the same DBA.

20:46

So you've looked at her receipts where they're saying that they have paid, like the payments have been made, irrespective of the confusing names.

20:57

And are you are you disputing that someone was not paying the entire time?

21:04

The fees were paid on the current ABO that was issued in 2025 under the Carnot Enterprises LOC.

21:11

So they were paid.

21:13

So what is the gap that you're saying?

21:19

Is that what is reflected on my feet?

21:21

Is that is this where the breakdown is that there's a gap in between on your position where the entities reorganized?

21:29

Is there a gap of no payments from either individual?

21:33

Correct.

21:34

There's a gap for the 42 months.

21:37

Uh, like I said, when the current ABO was issued in December 2025, um, on that application, the back payments for the previous business were made good.

21:47

And you have receipts.

21:49

Yes, yeah.

21:50

So that I guess that's what I'm getting at.

21:52

He said there was no payment for 42 months.

21:55

We've just talked about how that was not true.

21:57

By his own acknowledgement, if December of 25 there was a permit in place, then and it and you recognize that, then how are you telling me that from the end of 25 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 a permit now?

22:20

Same thing with 21.

22:22

21 at the end in July, that permit would have run to May 31st of 22.

Discussion Breakdown — Share of Meeting
Cannabis Regulation█████████████████████████████████████████████87%
Procedural███████13%
Summary of Proceedings

New Orleans Sales Tax Meeting - June 30, 2026

The New Orleans Sales Tax Meeting was held on June 30, 2026, at 11:20 AM. The meeting addressed multiple docket items regarding delinquent sales tax filings, alcohol beverage outlet (ABO) license non-compliance, and associated penalties. The board heard testimony from city officials, business representatives, and owners, resulting in decisions including continuances, consent judgments, cast judgments, and dismissals.

Discussion Items

  • Docket 6125-TX (Bijou Restaurant): The city reported inability to serve the permittee due to a vacant address. The board continued the matter to July 29, 2026, to allow time to perfect service.

  • Docket 075-25-TX (Carnot/Cornet - Nicholas S. Carnot 4th Inc. / Carnot Enterprises LOC): The city sought $200/month for 42 months of operation without an ABO. The business representative argued that the calculations were incorrect, citing permits issued in December 2025 and 2021, and that back fees had been paid. The city acknowledged that the current business paid back fees for the previous entity. After discussion, the board continued the matter to July 29, 2026, for the parties to reconcile the records and calculations.

  • Docket 004-26 (Tsunami - Dayong LLC): The city reported that the business filed for bankruptcy and is no longer operating. The board dismissed the matter.

  • Docket 007-26 (Voodoo Chicken and Daiquiris - Soul of a Lion LLC): The business was not present. The city requested $300/month for 10 months of operation without an ABO. The board cast a judgment of $3,000, payable within 120 days.

  • Docket 009-26 (Ilmarcado - Joel Catering at Special Events LLC): The city reported service via certified mail and a request for continuance from the business's attorney. The board granted a continuance to August 24, 2026.

  • Docket 016-26 (Jump-Off Lounge): The business entered a consent judgment. The board approved the consent judgment of $450, payable within 30 days.

  • Docket 020-26 (Twisted Waffles NOLA): Service not perfected. The board continued the matter to August 24, 2026.

  • Docket 025-26 (Rendant NLLC): The business entered a consent judgment. The board approved the consent judgment of $3,000, payable within 60 days.

  • Docket 026-26 (Tony's Hiss Hair Key Bar Lounge - Anthony A. Pierre Senior): The permittee requested a continuance due to being out of town. The board granted a continuance to July 29, 2026.

  • Docket 027-26 (Common House - Common House NOLA LLC): The city reported 11 months of non-filing, seeking $100/month totaling $1,100. The board cast a judgment of $1,100, payable within 45 days.

  • Docket 028-26 (The Island - Bar and Grill LLC): The city reported service via certified mail but not physical service; the business requested a continuance. The board continued the matter to August 24, 2026.

  • Docket 030-26 (SuperPro - Super Pearl LLC): The city reported 12 months of non-payment, seeking $100/month totaling $1,200. The board cast a judgment of $1,200, payable within 45 days.

  • Docket 031-26 (The Avenue - The Avenue Incorporated): The city reported late payments for 10 periods, seeking $50/month totaling $500. The board cast a judgment of $500, payable within 45 days.

  • Docket 032-26 (DNM Discount Store - K and O Brothers LLC): The owner appeared and argued that the business was closed for part of the 48 months claimed by the city. After reviewing sales tax returns showing zero sales from March 2024 to April 2025, the city amended the delinquency to 28 months. The board cast a judgment of $4,200 (calculated at $150/month for 28 months), payable within 30 days. The board commended the owner for honesty and record-keeping.

  • Docket 033-26 (2901 Bar and Lounge): The city stated that the business was evicted and presented a court judgment. The transcript ends before a final decision is recorded; the matter was likely dismissed or continued pending further action.

Key Outcomes

  • Continuances granted for Bijou Restaurant (to July 29), Carnot/Cornet (to July 29), Ilmarcado (to Aug 24), Twisted Waffles (to Aug 24), Tony's Hiss (to July 29), The Island (to Aug 24).
  • Dismissal of Tsunami case due to bankruptcy.
  • Consent judgments approved for Jump-Off Lounge ($450 in 30 days) and Rendant ($3,000 in 60 days).
  • Cast judgments issued for: Voodoo Chicken ($3,000 in 120 days), Common House ($1,100 in 45 days), SuperPro ($1,200 in 45 days), The Avenue ($500 in 45 days), DNM Discount Store ($4,200 in 30 days).
  • The outcome for 2901 Bar and Lounge is unresolved due to incomplete transcript.

Meeting Transcript

Mm. All right. Good afternoon. We are going to call to order this um June thirtieth, twenty twenty-six sales tax meeting. It is eleven twenty. All right. First on the docket. First on the document, we have number six one two five T X permitted D P M J L L C doing business as Bijou restaurant. I'm not sure. I'm not sure if anyone's here for that, but um, we did not get service. The company moved when the uh detective went out to serve them, and when certified mill was sent it said the address was vacant. All right, so what the what would the city like to do since they don't have service? Um at this point, we can try to continue it for another month to see if we can find a good address or another address. All right, I will agree to continue this for one month to the July docket so that you can perfect attempt to perfect service. The next hearing date is July 29th 2026. All right um the next number is 075-25 TX that is permitting Nicholas S. Carnot 4th Incorporated doing business as Carnette. I believe we have council here. Good morning good afternoon Council see this day is it just going by real fast afternoon Ms. Ponds my name's Gabrielle Wilson. I'm here with Bob Ellis on behalf of um Cornet and um Carnot Enterprises are we gonna do does Alexis go first with this one? I know it's a little different for you. Alexis go ahead so we are asking um for 12 I'm well sorry sorry I messed up 42 months where they were in operation without an ABO and we're asking for 200 a month um we are aware that they have made some payments to become uh in compliance with them but I'll let Philip Hampton of safety permits explain uh where we are with that hey how you doing uh so the previous business uh didn't have an EBO at this location however the current business that's there now did pay the back fees and late fees um I guess in place of the previous business is just this situation is the location didn't have an EBO for those amount of months that we're asking for right I'm sorry Philip could you repeat that what you just said a little louder I did not hear you at all okay excuse me so the previous business did not have an ABO um but it looks like the current business there now Carnot Enterprises LOC did pay the back fees for the uh business that was previously there that's on the docket right now so it's just the thing of there was not an EBO at this location for the 42 months and you're looking to hold the new entity responsible no this is the Nicholas S. Carnot is the previous business Carnot Enterprises LOC is the current business that's there. All right did you get that Miss Wilson yes thank you um so there's some issue with proving uh that a license was in was in place between 22 and currently but the calculations here are incorrect because there has always been a license we had a different attorney handling it for the clients and that attorney told them hey you're in good good standing and they were able to receive a permit that began in uh december 5th of 2025 and that permit permit is just expired and a new permit has been applied for so even just using that piece of information the calculations here are then incorrect because there has been a permit since December 25 and they're saying there hasn't been a permit through 2425 all the way through now. So that alone on his face is tacitly incorrect but we also have proof of a receipt of a permit in 2021 which would have ran through May 31st to 22 which makes those numbers at least five months off the calculations are are incorrect um there was a lot of confusion as to which business entity actually owned um or the business because of the fact that there was Nicholas Carno Inc. And then in 2020 it became um Carnot Enterprises they were always doing business as Cornet we acknowledge that as far as um you know being at the end of the day the responsible parties for these fees but these figures we've tried aggressively to negotiate and if if we're gonna negotiate or or you know allow to be forced to pay anything we need their numbers to be right I have proof of the the December 5th permit with proof of 2021 uh payment which would have rolled through May 31st of 22 so I mean we need we're willing to work with it but we need real numbers and we don't have those real numbers right now. I can speak on that um so for clarity, the last ABO at this location expired May 31st, 2022. So therefore we're asking, we're stating that for the 42 months includes starting June of 2022 through May of 2026. So it's six months in this current year. So the as we've said, that name, the the the Nicholas S. Carno name stopped being used. But the same people were running this business and paying the bills. And even under Carno, it was doing business as Cornet, even when it was the Nicholas V Carnot, the fourth. So we have proof that there has been that there's been um, at least for several of the contested portions, that there's been um insurance that there's been an ABO permit in place. And it seems, and we've tried to explain this as well that some of the confusion is the underlying company who may be owning at the time, but it's 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. If we were not in good standing with New Orleans, we would not have been allowed to get those permits from ATC. We got them because they understood who was who. 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 her receipts where they're saying that they have paid, like the payments have been made, irrespective of the confusing names. And are you 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 the Carnot Enterprises LOC. So they were paid. So what is the gap that you're saying? Is that what is reflected on my feet? Is that is this where the breakdown is that there's a gap in between on your position where the entities reorganized? Is there a gap of no payments from either individual? Correct.

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