2. No
person shall be issued a restricted species strike net permit unless that
person meets all of the following requirements.
a. The person shall provide proof that he
purchased a valid Louisiana commercial saltwater gill net license in any two of
the years 1995, 1994, and 1993.
b.
The person shall show that he derived more than 50 percent of his earned income
from the legal capture and sale of seafood species in any two of the years
1995, 1994, and 1993. Proof of such income shall be provided by the applicant
in the form of a copy of his federal income tax return including Schedule C of
Federal Form 1040, which has been certified by the Internal Revenue Service. In
the event that the certified copy of the tax return, including Schedule C, does
not confirm the applicant's claim that more than 50 percent of the income was
earned from the legal capture and sale of seafood species, the applicant shall
provide a certified, audited return to that effect which has been prepared and
signed by a certified public accountant (CPA) which includes copies of all
documents relied upon by the CPA in preparation of the audit. Tax returns for
at least two of the years 1995, 1994 and 1993 shall be provided by the
applicant. Fishermen applying for fishing permits which require proof that 50
percent of his income was derived from the legal capture and sale of seafood
species may also qualify using the following alternative method.
c. Alternative Method. Provided a fisherman
meets all other qualifications for obtaining a commercial fishing permit except
for having a tax return in one of the years 1994 or 1993, he will be allowed to
provide proof that 50 percent of his income was derived from the legal capture
and sale of seafood species for the current calendar year 1995 along with a
1040 and Schedule C from 1994 or 1993 which meets the qualifying standard. Said
proof of the nature and amount of his 1995 income shall be as follows with no
exceptions.
i. Applicant shall submit to the
Department of Wildlife and Fisheries an affidavit signed by a certified public
accountant (CPA) attesting to the audit of applicant's financial records and
applicant's eligibility as defined by Act 1316.
ii. The Department of Wildlife and Fisheries
shall make available the affidavit referred to in Clause A.2.c.i.
iii. CPAs engaged by applicants to prepare
financial data shall adhere to generally accepted accounting principals as
recognized by the American Institute of Certified Public Accountants
(AICPA).
iv. The CPA shall require
and accept documentation of applicant's financial transactions in the form
normally acceptable to the IRS. The record keeping standards required by IRS
shall be adhered to in the evaluation of applicant's documentation.
v. The CPA shall prepare a financial
statement depicting and listing separately applicant's total earned income as
well as his earned income derived solely from the capture and sale of seafood
species. This financial statement shall represent the period beginning January
1, 1995 through September 30, 1995.
vi. The CPA shall provide an unqualified
opinion attesting to the nature and amount of the applicant's earned income and
whether said income complies with the requirement that more than 50 percent of
the applicant's earned income was derived from the legal capture and sale of
seafood species.
vii. The CPA shall
provide copies to the Department of Wildlife and Fisheries (Licensing Section)
of all financial documents relied upon in support of his unqualified
opinion.
viii. The alternative
method of fulfilling the earned income requirement shall become obsolete and
discontinued on May 1, 1996. Applicants qualifying under the alternative method
subsequent to December 31, 1995 shall be allowed to acquire a temporary permit
which will be valid only through May 1, 1996. Those applicants receiving a
temporary fishing permit valid from January 1, 1996 through May 1, 1996 may
reapply for the usual permit at no additional cost, provided said applicant can
provide proof of earned income as described in Act 1316 for two 12-month
periods (calendar years) including the years 1993, 1994 and 1995
exclusively.
ix. Irrespective of
the method used by applicant fishermen to qualify under the 50 percent earned
income from the capture and sale of seafood species criteria, each applicant
shall make available to the Department of Wildlife and Fisheries (Licensing
Section) a certified copy of his Federal Income Tax return, including Schedule
C of Federal Form 1040 prior to being issued any additional permits which
require the 50 percent earned income test. Currently accepted 1040 and Schedule
C Transcripts shall not be sufficient to qualify a permit applicant to renew or
acquire a fishing permit beyond the period May 1, 1996. It is incumbent upon
each permit applicant to obtain said 1040 and Schedule C information from the
Internal Revenue Service.
d. The person shall not have applied for or
received any assistance pursuant to
R.S.
56:13.1(C).
e. The applicant shall not have been
convicted of any fishery-related violations that constitute a Class 3 or
greater violation.