Section 11 of the 1805 city charter provided that the Mayor was to license all taverns and boarding houses as well as carts, drays, and other conveyances. There is nothing to indicate that this responsibility was changed by the terms of the 1836 charter. That law did, moreover, call for the General Council, rather than the individual municipality councils, to set citywide license fees and rates. This would appear to support the continuance of a centralized license-issuing process within the Office of the Mayor.

Collectors of the various license taxes were employed by the city of New Orleans and later by each of the municipalities. These men were probably acting as agents of the several Treasurers. This illustrates the shared nature of the licensing process in New Orleans, in that the Treasurer's Office was responsible for collecting license taxes, and that the Mayor actually issued the license, probably on being presented with a certificate from the Treasurer indicating payment.

These records generally record the names of licensed individuals, often with their residence or place of business also listed. Dates of licensing, amounts paid, and references to the transfer of licenses are also recorded in some instances.