New Orleans Alcoholic Beverage Control Board Sales Tax Hearing – August 24, 2026

The New Orleans Alcoholic Beverage Control Board convened a sales tax hearing on Monday, August 24, 2026, at 10:47 a.m., delayed from the scheduled 10:30 a.m. start. The Hearing Officer, Christopher W. Roberts, presided over 20 agenda items involving delinquent occupational licenses and non-payment of sales taxes by various permittees. The meeting adjourned at 11:22 a.m.

Consent Calendar

• Hearing 037-26 (NOLA Cheers, LLC d/b/a The 337): Consent judgment for $600, due by September 21, 2026.
• Hearing 054-26 (1600 Basin and Companies d/b/a 1600 Basin): Consent judgment for $250, due by September 21, 2026.
• Hearing 055-26 (Good Luck 2021, LLC d/b/a JNY Food & Gas): Consent judgment for $3,900 (already paid).
• Hearing 056-26 (Nyades Coffee, LLC d/b/a The Chickory House): Consent judgment for $4,600, due by August 11, 2026 (delinquent; to be placed on nuisance docket).
• Hearing 057-26 (Crescent City Brewhouse, Inc.): Consent judgment for $3,600 (already paid).
• Hearing 058-26 (Dianxin Nola Inc. d/b/a Dian Xin 2): Consent judgment for $400, due by September 18, 2026.
• Hearing 059-26 (Sun Food, LLC d/b/a Dian Xin): Consent judgment for $400, due by September 18, 2026.
• Hearing 060-26 (Miel Brewing Company, LLC d/b/a Miel Brewing & Taproom): Consent judgment for $400, due by September 11, 2026.
• Hearing 061-26 (NOLA Filling Station, LLC d/b/a NOLA Filling Station — corrected from agenda's Empire State Delicatessen): Consent judgment for $400, due by September 14, 2026.
• Hearing 062-26 (Seabrook Harbor, LLC d/b/a Empire Seabrook Harbor): Consent judgment for $500, due by September 12, 2026.
• Hearing 063-26 (R.U.E. Muses, LLC d/b/a Three Muses): Consent judgment for $400, due by September 12, 2026.
• Non-agenda matter (Z-009-26, Joel Cater and Special Events LLC d/b/a Ilmacado): Consent judgment for $3,850, due by September 23, 2026.

Discussion Items

• Hearing 019-26 (Patio 17, LLC d/b/a Patio 17): The permittee did not appear. The city requested $2,050 for 28 periods (non-payment and no occupational license). The hearing officer noted multiple prior service attempts and granted a default judgment for $2,050, due within 60 days.
• Hearing 026-26 (Anthony A. Pierre, Sr. d/b/a Tony's Historic Parakeet Bar & Lounge): No representative appeared. Certified mail was delivered to the address. The city requested $1,300 for 13 periods (no occupational license and 12 months non-filing). Default judgment granted, $1,300 due within 60 days.
• Hearing 028-26 (Bar & Grill, LLC d/b/a The Island): No representative appeared. Service was via certified mail to an Atlanta address (registered agent). The city requested $900 for 16 late periods (one late occupational license and 15 months late tax filing). Default judgment granted, $900 due within 60 days.
• Hearing 034-26 (237 Decatur, LLC d/b/a Estrella): The owner appeared and explained that a former manager had fraudulently diverted revenue and operated under his license. The owner has initiated civil litigation and reported the matter to ATF. The hearing officer expressed sympathy, declined to assess a fine due to ongoing legal proceedings, and continued the matter to the December 29, 2026 docket. He advised the permittee to work with his attorney and bring proof of bank statements showing no tax revenue.
• Hearing 048-26 (522 Restaurant, LLC d/b/a Bywater American Bistro): No representative appeared. Service was via certified mail to the New Orleans address. The city requested $1,200 for 12 periods (no occupational license and 11 months non-filing). The hearing officer noted this was a reset from July and granted a default judgment for $1,200, due within 60 days.
• Hearing 051-26 (Caro Mata 365 Group, LLC d/b/a Brasa): Attorney Amanda Butler requested a continuance via email to finalize a consent agreement. The hearing officer granted one final continuance to October 23, 2026, warning that no further continuances would be given.
• Hearing 052-26 (Da Spot Bar & Hookah Lounge, LLC d/b/a Da Spot Bar & Hookah): The owner, Kevin Ellis, appeared and stated he accepted the fine but asked for a reduction. He explained the business is his only income, operating with four employees on limited days. The city recommended $1,200 for 12 periods (non-payment). The hearing officer reduced the fine to $800 and gave 45 days to pay. The owner also had an outstanding issue with the ABO license (manager comment on One Stop) which the city indicated would be resolved by updating paperwork.
• Hearing 064-26 (Beachbum Berry, LLC d/b/a Beachbum Berry's Latitude 29): Attorney Chris Young requested a continuance. The hearing officer granted a continuance to October 23, 2026.

Key Outcomes

• Default judgments were entered for four absent permittees: Patio 17 ($2,050), Tony's Historic Parakeet Bar & Lounge ($1,300), The Island ($900), and Bywater American Bistro ($1,200). All are due within 60 days.
• A consent judgment for The Chickory House ($4,600) was recognized as delinquent; the city will pursue further action on the nuisance docket.
• The fine for Da Spot Bar & Hookah Lounge was reduced from $1,200 to $800, payable in 45 days.
• Two cases were continued: Estrella (to December 29, 2026) and Brasa (to October 23, 2026, final continuance).
• Beachbum Berry's Latitude 29 was continued to October 23, 2026.
• Multiple consent judgments (11 total) were granted with specified payment deadlines, ranging from $250 to $3,900.
• A non-agenda consent judgment for Ilmacado ($3,850) was also granted.