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.

There's a gap for the 42 months.

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.

And you have receipts.

Yes, yeah.

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

He said there was no payment for 42 months.

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

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?

Same thing with 21.

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

And he just said we had a permanent twenty-two.

This is a bookkeeping issue.

Like the money's 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 Cornette.

They just had a different entity backing it.

But we have all the paperwork, we're willing to pay anything that doesn't reconcile, but what you're being presented here today doesn't match.

Anything else?

Can I see the letter?

Can I see the documentation?

Yes.

So for 2223.

I don't like it.

All right.

So I think this morning.

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 knock on.

That's irrelevant.

This one, however, date of issuance twelve, five, twenty twenty-five.

And it expired last month.

So why are we bringing them up on twenty twenty six months of twenty twenty-six and part of twenty twenty five?

Uh that's for the six months that the previous MC still did not have an active EBL their location.

So that goes from you say that 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 the a version of this that speaks before twelve, five, twenty twenty-five?

Um, we don't.

We were still trying to resolve this issue directly with them at that point.

But however, it doesn't say it says six months of twenty-five twenty-six, but we should at least get also we didn't have twelve full months.

It should twenty twenty-four twenty-five should reflect that there was a permit in December.

My point is this is a broad stroke.

This is 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 24-25, and it should be no time for 2526.

And as I showed you, twenty-one rolls into twenty-two, so it should be six months or seven months for twenty-two-three, not twelve.

I mean, I'm I'm not big on the math either.

Um, that's why I became a lawyer, but that's 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 gotta just we gotta take the look and pay the money but this is not what we're gonna pay because these numbers are not correct so for more clarity uh season starts June of a year and it ends May of the following year.

Yeah.

Okay.

My colleague just pointed something out to me as well.

Apparently when you 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 as so that would have been included in that payment.

So we really actually should not be charged anything.25 because to get the permit we would have had to catch up which is the other question I have about 22 23 23 24 even though there may have been a different uh 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 gonna 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 she paid when they paid in 2020 or in December did they have to pay for the full year?

It was under my it was under my understanding from the council 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 that they would have paid everything like I guess what so if if they if your year is starting from June through May they're paying in in December did they pay from June to to December did they have to pay that amount or do they pay or did they pay December to June is that you see what I'm saying yes so whether regardless of where you get the ABO when you get in that season you pay in for the remainder of that season if you like they did get it issue in December.

So I think that seems to be so they pay for the full year but it was issued um we don't do the retroactive so that's just are they fully paid up currently besides these penalties I would be assessing are they in good standing now?

Uh for the ABO yes do y'all have more permits than just the two that you provided me to reflect for 2022 2023 like if 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 we if we 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 um and as I said we had another lawyer involved who was taking care of it and we don't know um that did not come with a lot of paperwork so we're still tracking stuff down um 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 could that there is no additional need for any further discussions amongst the parties because you're out of impasse is that my 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 uh work something out of the are y'all happy to meet with them as obliged as they are 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 while I'm gonna make a ruling um next month okay thank you Ms.

please don't make me do a whole bunch of math when y'all come back so we'll continue this to July 29th 2026 you're welcome so I think I'm gonna put this minimum yeah all right uh the next matter is zero zero four-two six and that is Dayong LLC doing business as tsunami um we do not have service on them our understanding is that they filed for bankruptcy and are no longer uh in business so um are you dismissing this matter or you want to continue to try and go after them and get in their long list of creditors um we can do find that in a month well we do know they said they filed bankruptcy but that the new Orleans location was still operating um but it's your decision tell me what you want to do conspiracy down their thank you yeah we'll dismiss it all right this will be dismissed and okay the next matter is uh let's see if next page I'm sorry is 007-26 that's permittee soul of a lion llc doing business as voodoo chicken and dacqueries and we have service on them they were served by I believe a Daniel wasser on 616 and they also were served by certified mail they are currently operating without an ABO for the past ten months and we'd be asking three hundred dollars a month for that time I'm not aware if anyone's here is anybody here for voodoo chicken and daiquiries can I see service yes it's and how many times have they been on our docket?

Actually I'm sorry this is not the first time they were continued um from April and what is your ask we are asking uh three hundred dollars a month for the 10 months and they are current I'm assuming they're currently still operate in operation yes that's what we were and is this the first time they that we have perfected service uh I am aware of that.

Do we know Alana?

I'm not sure if we if this is the first time that we perfect a service.

And you're asking, you said three hundred dollars yes.

Thank you.

All right.

I'm going to cast them in $300 a month for the 10 months that they are delinquent.

And I believe simple math says that is a total of $3,000 that is due and owing to the city.

Yes, ma'am.

Do we need a specific date?

When they're due to die.

When do you think that is reasonable for them to pay that?

Well, I mean, they're not here, so a hundred and twenty since they're not here.

120 days.

Yes.

Alright, so they I don't know when that is, but they have 120 days to pay the city $3,000 for operating without 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 at special events LLC doing business as Ilmarcado.

Um we did not get actual physical service on them, but they did, they were sent certified mail, and their attorney did reach out.

Um Mr.

Cortiz is asking for a continuance.

Did he give a reason why he needed a continuance?

He did not give a reason why.

When were they served?

They were served via certified mail on 618.

With this one, I believe uh Richard was just uh 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, and that way that'll give y'all some time to see if they if y'all can come to an agreement.

So I'm gonna grant our continuance to October 20.

I'm sorry, August 24, 2026, and that is a Monday.

All right, 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 uh, let's see.

Service was waived for the party because they entered a consent with the city.

Alright, what's their consent judgment?

Their consent judgment was signed on June 29th for the amount of 450 dollars to be paid within 30 days.

Alright, their consent judgment is granted to pay 450 dollars within 30 days, entered into by the parties.

Yes.

Next matter, next matter is 020-26, permitte twisted waffles NOLA LLC, doing business as twisted Waffles NOLA, and we do not have service on them via uh detective or certified mail.

So we'd ask that if you continue till we could find uh an address where they can be served at.

All right, you want to continue to August?

That's fine.

Alright, we will continue this matter until August, the August 24th, 2026 hearing date, and so service can be perfected.

The next matter is 025-26, and that is the rendant NLLC doing business as a rendent end.

They also waive service because they entered into a consent uh judgment with the city.

And that consent was signed on May 29th with the amount of $3,000 for payment within 60 days.

And you said May or June?

May 29th.

Alright, the consent judgment will be granted of them for the party to pay $3,000 due and owing within 60 days.

Next matter.

Let's see.

Okay, the next matter is 026-26 TX.

Permittee Anthony Pierre, Anthony A.

Pierre Senior doing business as Tony's Hiss Hair key bar lounge.

Um we did receive a phone call to the ABO's office today 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.

I believe we also got that email.

I will grant that continuance until July 29, 2026.

Sure.

Next matter is 027-26.

Committee Common House NOLA LLC doing business as Common House.

And we have service on Common House.

They were served on 616 26 with a Chelsea read via the detective.

They also received certified mailing service on 622-26 with an individual.

They didn't leave a name.

And we're asking for $1,100 total for 11 months at $100 a month.

And I will let either Mr.

Bowie or Ms.

Bond speak to that matter.

Hi.

Madam Chairman, my name is Vin Bowie.

I'm the revenue collection supervisor for the door of revenue.

These are for the Common House where they have non-filings for 11 periods, and we're asking for $100 for each period totaling $1,100.

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.

They have not paid or filed a return 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've only been open for 11 months.

Have they made any payments since then?

No, not since then.

It's the last 11 months.

All right.

Well, that's what you're asking for.

$1,100 in cast in judgment at 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?

Yes.

1100 cast in judgment to be paid within 45 days.

Alright.

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 623, 2026, and we do not have service for their New Orleans location, but we were asking for $50 a month for 12 months totaling $600 for operating without an occupational license and non-payment of sales taxes for 10 months.

I'll again but Mr.

Bowie.

They are paid up to date.

Okay.

That's okay.

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 not served via the detective and they received a certified mailing we have for someone in Atlanta.

So okay, I'm gonna continue them.

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 gonna continue into the July docket.

All right.

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, Contai Street Address.

We'd also be asking again for um 100 a month for 11 months totally $1,100.

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 the when it was originally set for 10 a.m.

So I'm gonna continue them into the August docket.

Okay.

So that's gonna be August 2024 or August 24th of 2026.

Next matter we have is the SuperPro, I'm sorry, 030-26TX permittee the Super Pearl LLC doing business as SuperPro.

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.

That is at 2117 Iberville Street, and the next service that was served via certified mail we have is again it's the 21 17 and a half Ivorville Street.

They're both received on the 26th.

And we here will be asking for 1100, I'm sorry, 100 a month for 12 months totally 1200, and that's for uh I believe non-payment of sales tax.

Yes, non-filings.

Are they paid up?

No.

They haven't filed the last 12 periods.

Um I will grant your judgment an $1,100 due and owing within 45 days.

Did I say 11?

I guess 1200.

I'm sorry, it's 1200, it's 12 months.

1,200.

I will grant your 12 12 months, I'm assuming.

12 months at $100.

That's correct.

Do an owe within 45 days.

Alright.

The next matter is 031-26TX permittee the Avenue Incorporated doing business as at the Avenue.

And again, we don't have actual service with the detective, but we have service via certified mill that was left with an individual on June 17th, and the address that that was delivered to is will be in Gretna.

It's 2100 Bell Chase 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 of 12 months and um non-payment of sales tax for seven months.

That's actually um, they are paid up to date for at the avenue or 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 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 $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?

Yes.

Do within $45 days.

Yes.

Next matter.

Okay.

The next matter is docket number 032-26x permittee K and O 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.

Um I do believe there's someone here.

Alright, if you'll make your appearances, tell me your name and tell me who you are.

I'm the owner, Muhammad Nassar.

My name is Tony Lee.

All right.

So have you been operating this business for 48 months without an ABO license?

Oh he was closed most of uh 24 and 25.

Uh he didn't have a license, uh city or state.

So he didn't sell any um BND clear.

And what about 22 and 20 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.

Do you think it was closed for 22 to 23?

Are you open right now?

Yes, ma'am.

Yes, we apply for uh conditional use.

And did you get conditional use?

Not yet.

And so in twenty 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?

It was it the 48 months.

They they say they can't do anything but the 48 months.

And so that's why we're coming.

Got it.

Yeah.

I did uh I did meet with them this morning and offered them a consent of 225 a month uh for the 48 months.

Um 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 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 um from revenue give us uh I guess zero filings for those years if they were not operating.

So he's saying that if you were not in operation during those months that you would need to provide like revenue receipts, just like proof that it that you weren't selling.

Do you have that now?

Yeah, I would have zero returns.

He was remodeling in 24.

Have you seen what they're pointing at?

Do you have documentation with you today for to for these for this time period?

Yes, ma'am.

Bill, have y'all seen the segmentation?

I've not seen the documentation.

I have to show it to them first, please.

So, this is a still.

So just so I'm clear.

D and M discount store is what kind of store is it?

It's a convenience store.

It's a convenience store.

Do you sell gas?

No, ma'am.

So just conveni just goods.

And so you're telling me that in 2022, 2023.

And you were not you were remodeling, so you weren't able to sell anything?

No, no, we were closed at the time.

No, in 24, 20, he was remodeling.

In 24.

Okay, so in 2022, 2023 you were 2024 and 2025, you were remodeling, and so nothing was sold in and out of that place.

Correct.

Nothing at all, no chips, no candy, no other.

No, no, no.

In 25, he reopened in May.

But he has no stake or city license, so he didn't sell anything.

That's why we are applying for conditioner 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 uh sales tax use forms say zero.

So are you amending what y'all are asking for at that point?

Yes.

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?

It's only 2024.

When you close.

Yes, ma'am.

So 23 as well.

Not all 23.

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.

Um, and just for the record, I believe there is a conditional use um already on this location.

For the permit of sales of uh package alcoholic beverages.

So they did get conditional.

Yeah, we requested um you one moment.

I had to go through city council, city planners, and city zone.

So are you telling so you don't you don't think you have it yet?

Is that what you're telling me?

You applied, but you don't have it yet.

That's correct.

I know we we pass it city council, we got to consider conditional use, but we're applying for the bear liquid license right now.

That's what's on hold right now.

Yeah, you're your applying.

That was one of the comments we sent just to give us something with the condition use, but yeah, you're um actively trying to get the ABL currently now.

And what months did you reduce this down by?

Just 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 how 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.

Thank you.

So now it's amended to 28 months, yeah.

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 is that represent what you all have told me today?

Yes, ma'am.

Given that they have um reduced this down to a total of 28 months, uh what are y'all what uh monthly fee are y'all look are you all looking for at the moment, uh 225 dollars a month.

Well, we would have that's what we were gonna enter in tech dissent with them for a month.

Oh, so that's what they would have gotten if they entered a consent.

Yes, originally we were gonna ask for 300 a month in front of you, and you know I never give you 300 a month, yeah.

Okay, I'm going to, uh for 28 months is your fee is going to be 150 dollars.

I appreciate well 158 a month, let me be very clear.

I appreciate one, your honesty, two, your accountability, bringing the records and showing up today.

So you're gonna be 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 gonna give you 30 days just in case something happens to pay within 30 days.

Thank you.

You're welcome.

All right, the next matter is good.

They're gonna get a judgment sign and then just pay them in the next couple days.

Yeah, we get the judgment in huh?

Oh, just well, it's not a consent.

It's a judgment of $4,200 for the fine of uh or for the total of them being delinquent for 28 months and it is due within 30 days.

Everyone good?

Yeah, got that.

Okay.

All right.

The next matter is 03-26x permitted 2901 bar and lounge LLC doing business as 2901 bar and lounge.

Um look 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 um from the court showing where they were evicted.

Um I just got it this morning.

So what so what is your so, but they were there was uh the green card