State law requires an annual video poker occupational license tax of $50.00 on the operation of each video draw poker or similar device operated within Calcasieu Parish, outside of incorporated municipalities.  All video poker occupational license are due on the first day of January of the calendar year for which the license tax is due, except in the case of the installation of a new or additional device, the first license tax shall be due and payable on the date the device is installed at the location, and shall be due without proration.