reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:344. New business; license due upon commencement

RS 47:344 - New business; license due upon commencement
In the case of a new business, the license tax is due and payable upon commencement of the business. Within forty days after commencing the business, each person shall compute in the manner provided by R.S. 47:348 the balance of the license tax, if any, owed for the year in which the business is started and pay such tax balance. When the business is begun prior to July first of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions, or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July first of any year, the tentative tax shall be one-half of the minimum annual rate or the specific amount per unit, as the case may be.
Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:345. Change of ownership or lessee

RS 47:345 - Change of ownership or lessee
A. The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January first, to the date of sale or change of lessee. A "change of ownership" occurs when a business is sold or leased, and does not include changes in partnership or corporate shares.
B. The new owner or lessee shall obtain another business license, as the license issued to the former owner or lessee is not transferable or assignable. The license period for the new owner or lessee covers the date of transfer or ownership or lease to December thirty-first of the license year. The collector shall be notified within ten days when a change is effected.
Acts 1984, No. 868, §1, eff. July 20, 1984; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:346. Separate license required for each location, based on primary class of business

RS 47:346 - Separate license required for each location, based on primary class of business
Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house, or boarding house.
Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:347. Class of business

RS 47:347 - Class of business
In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees, or commission will be used. However, the total gross receipts, fees, or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee.
Amended by Acts 1950, No. 105, §1; Acts 1950, 2nd Ex.Sess., No. 26, §1; Acts 1966, No. 461, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:348. Period used where gross receipts are the measure of the license

RS 47:348 - Period used where gross receipts are the measure of the license
A. The basis for determining the amount of the annual licenses provided by this Chapter, where the license is measured by gross receipts shall be as follows:
(1) If the business has been conducted previously by the same party, the annual gross receipts, gross fees, or gross commissions earned, whether received or accrued, during the preceding calendar year for which the license is issued shall be the basis for determining the amount of the annual license.
(2) If the business is begun during the calendar year for which the license is issued, the license for the year of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the first thirty days of business, multiplied by the number of months, or major fraction thereof remaining in the calendar year; however, any business which opens after June thirtieth of the year in question whose estimated gross receipts for the remainder of the year are less than one-half of the maximum gross revenue allowed in the minimum rate under the classification of the particular business, shall pay for the remainder of the year at one-half the minimum rate.
(3) If the business is begun less than thirty days before the end of the calendar year for which the license is to be issued, the tax shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the calendar year; however, one-half of the annual rate shall apply to such businesses whose gross receipts for the period operated during the calendar year is less than one-half of the maximum gross revenue allowed in the minimum rate under the classification of the particular business.
(4) The license tax of the business for the calendar year following that of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees, or gross commissions earned, regardless of whether received or accrued, during the previous year, divided by the number of days in operation during the year of commencement, and multiplied by three hundred sixty-five.
B. The date of beginning business for the purposes of this Chapter shall depend upon the type of business involved, and shall be governed by regulations promulgated by the collector of revenue according to law.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:349. Taxpayers required to keep records; confidentiality

RS 47:349 - Taxpayers required to keep records; confidentiality
A. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the collector or his duly authorized assistants.
B.(1) Except as otherwise provided by law, the records and files of the collector or the records and files maintained pursuant to a tax ordinance, excluding ad valorem property taxes and ad valorem property tax assessment rolls, of any political subdivision are confidential and privileged, and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of the tax laws of this state or of a political subdivision of this state.
(2) No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with the administration and enforcement of the tax laws of this state or a political subdivision of this state except to the taxing jurisdiction of his employment or, in the case of an already existing independent contractor arrangement, to the contracting taxing jurisdiction.
(3) Neither the collector nor any employee engaged in the administration or charged with the custody of any such records or files shall be required to produce any of them for inspection or use in any action or proceeding, except in an action or proceeding in the administration or enforcement of the tax laws of this state or of a political subdivision.
(4) Any officer, employee, or agent or any former officer, employee, or agent of any political subdivision of the state who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the collector, contrary to the provisions of this Section, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than ten thousand dollars or be imprisoned for not more than two years, or both.
(5) Nothing contained in this Section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any judicial proceeding in which the state or any political subdivision thereof is a party.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:350. Application for licenses

RS 47:350 - Application for licenses
A. Every person subject to a license tax levied by this Chapter shall apply to the collector for a license before the same becomes delinquent, as provided in this Chapter. The application shall state all facts necessary to determine the amount of taxes due under this Chapter.
B. If the collector is not satisfied with the facts set forth in the application or for any reason desires to audit the books and records of the taxpayer, the collector or any of his authorized assistants may audit and inspect all records of the taxpayer that would have any bearing upon the amount of taxes due under this Chapter.
C. If an individual is an applicant for a license required by this Chapter, the applications must be signed by him; if a partnership or an association of persons, by a member of the firm; and if a corporation, by the proper officer thereof.
D. Any intentional false statement as to any material facts in the application for a license under this Chapter shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars or imprisoned for not more than six months, or both.
E. No license required by this Chapter shall be issued to any applicant who intends to sell used tires unless the applicant submits, along with his application, the necessary permits from the Department of Environmental Quality verifying that the applicant is authorized to sell used tires within the applicable jurisdiction.
Amended by Acts 1958, No. 268, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2018, No. 511, §1.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:351. Failure to pay tax; judgment prohibiting further pursuit of business

RS 47:351 - Failure to pay tax; judgment prohibiting further pursuit of business
A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector is hereby vested with authority, on motion in the Board of Tax Appeals or a court of competent jurisdiction, to take a rule on the delinquent taxpayer to show cause in not less than two or more than ten days, exclusive of holidays, why the delinquent taxpayer should not be ordered to pay the total amount due and owing under this Chapter. This rule may be tried out of term and in chambers and shall always be tried by preference. If the rule is made absolute, the order therein rendered shall be considered a judgment in favor of the municipality or parish for the amount of the license, penalty, fees, and costs against the defendant, who shall also be ordered to cease the further pursuit of business until the judgment is satisfied.
B. As an additional optional remedy of collection, the collector may issue an assessment to a taxpayer in the same manner as is provided for in the Uniform Local Sales Tax Code pursuant to Chapter 2-D of this Subtitle. The assessment may be appealed to the Local Tax Division of the Board of Tax Appeals in the same manner and subject to the same thirty day deadline as provided for in that Chapter.
Amended by Acts 1950, No. 105, §1; Acts 1979, No. 612, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 2016, No. 335, §1, eff. June 5, 2016.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:351.1. Occupational license tax refunds

RS 47:351.1 - Occupational license tax refunds
Any taxpayer may apply to the collector for a refund of occupational license tax paid that was not due. A taxpayer may appeal the collector's action on a claim for refund to the Local Tax Division of the Board of Tax Appeals, in the same manner and subject to the same deadlines as provided for in the Uniform Local Sales Tax Code under Chapter 2-D of this Subtitle, including the prescriptive periods referenced in R.S. 47:337.81(A)(2).
Acts 2016, No. 335, §1, eff. June 5, 2016.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:352. Collector authorized to make rules and regulations

RS 47:352 - Collector authorized to make rules and regulations
A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for different classes or kinds of businesses, uniform as to each class, if by so doing the collection of the full amount of taxes due under this Chapter may be simplified and made more certain.
B. The collector may make and publish reasonable rules and regulations, not inconsistent with law, for the enforcement of the provisions of this Chapter and collection of the revenue hereunder.
Amended by Acts 1950, No. 105, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:353. Records to be kept by collector

RS 47:353 - Records to be kept by collector
The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:354.1. Retail dealers in gasoline and motor fuel

RS 47:354.1 - Retail dealers in gasoline and motor fuel
For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354-Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed $6,200.
The Annual
If the Gallons sold are:
License Shall
As Much As
But Less Than
Be:
0
55,000
$
50
55,000
85,000
60
85,000
110,000
90
110,000
165,000
120
165,000
225,000
180
225,000
275,000
250
275,000
325,000
300
325,000
450,000
360
450,000
550,000
500
550,000
650,000
650
650,000
825,000
800
825,000
1,000,000
900
1,000,000
1,500,000
1,200
1,500,000
2,000,000
1,800
2,000,000
2,500,000
2,400
2,500,000
3,000,000
3,000
3,000,000
3,500,000
3,600
3,500,000
4,000,000
4,200
4,000,000
4,500,000
4,800
4,500,000
5,000,000
5,400
5,000,000
5,500,000
6,000
5,500,000
6,200
Acts 2007, No. 426, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors

RS 47:355 - Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
A. For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table:
The Annual
If the Gross Sales are:
License Shall
As Much As
But Less Than
Be:
$ 0
$ 100,000
$ 50
100,000
150,000
75
150,000
250,000
100
250,000
500,000
150
500,000
600,000
200
600,000
800,000
250
800,000
1,000,000
300
1,000,000
1,500,000
400
1,500,000
2,000,000
500
2,000,000
2,500,000
700
2,500,000
3,000,000
900
3,000,000
4,000,000
1,000
4,000,000
5,000,000
1,250
5,000,000
5,500,000
1,800
5,500,000
6,000,000
2,400
6,000,000
6,500,000
3,000
6,500,000
7,000,000
3,600
7,000,000
7,500,000
4,200
7,500,000
8,000,000
4,800
8,000,000
9,000,000
5,200
9,000,000
10,000,000
5,600
10,000,000
11,000,000
6,000
11,000,000
12,000,000
6,400
12,000,000
13,000,000
6,800
13,000,000
14,000,000
7,200
14,000,000
..........
7,500
B.(1) This schedule includes but is not limited to the following businesses:
Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders; contractors, both lump sum and cost plus; and businesses engaged in renting, leasing, or licensing of immovable property.
(2) The maximum license tax paid by a retail dealer of building materials shall not exceed six thousand two hundred dollars. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars, no license tax shall be due under this Section for the current year.
Amended by Acts 1952, No. 100, §1; Acts 1981, No. 887, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
{{NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:356. Business of lending or of dealing of notes secured by chattel mortgages or other liens

RS 47:356 - Business of lending or of dealing of notes secured by chattel mortgages or other liens
A. For every person, firm, corporation, or association of persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory liens, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table:
The Annual
If the Amount of Loans Made is:
License Shall
As Much As
But Less Than
Be:
$
0
$
250,000
$
50
250,000
500,000
100
500,000
750,000
150
750,000
1,000,000
200
1,000,000
1,250,000
250
1,250,000
1,500,000
300
1,500,000
1,750,000
350
1,750,000
2,000,000
400
2,000,000
2,250,000
450
2,250,000
2,500,000
500
2,500,000
3,000,000
550
3,000,000
3,500,000
600
3,500,000
4,000,000
650
4,000,000
4,500,000
700
4,500,000
5,000,000
750
5,000,000
5,500,000
800
5,500,000
6,000,000
850
6,000,000
6,500,000
900
6,500,000
7,000,000
950
7,000,000
7,500,000
1,000
7,500,000
8,000,000
1,050
8,000,000
8,500,000
1,100
8,500,000
9,000,000
1,150
9,000,000
9,500,000
1,200
9,500,000
10,000,000
1,250
10,000,000
11,000,000
1,350
11,000,000
12,000,000
1,450
12,000,000
13,000,000
1,550
13,000,000
14,000,000
1,650
14,000,000
15,000,000
1,750
15,000,000
16,000,000
1,850
16,000,000
17,000,000
1,950
17,000,000
18,000,000
2,050
18,000,000
19,000,000
2,150
19,000,000
20,000,000
2,250
20,000,000
25,000,000
2,500
25,000,000
30,000,000
3,000
30,000,000
35,000,000
3,500
35,000,000
..........
3,700
B. The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.
C. In the case of a new business, the basis for the first year's license shall be provided for in R.S. 47:344 and R.S. 47:348 of this Chapter, except that the "amount of the loans made" shall be substituted for "gross revenue".
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:357. Brokerage and commission agents

RS 47:357 - Brokerage and commission agents
A. For every factorage, commission, or brokerage business; dealers in stocks or bonds as principal; stocks, bonds, or cotton factors, commission or brokerage businesses, whether or not the principal or party solicited is within or without the state, including but not limited to all businesses enumerated in this Section, the license shall be based on gross annual commissions and brokerages earned on sales and purchases. The amount of the license shall be as shown in the table below and shall be subject to applicable deductions.
The Annual
If the Gross Annual Commission and Brokerage are:
License Shall
As Much As
But Less Than
Be:
$ 0
$ 15,000
$ 50
15,000
20,000
70
20,000
25,000
90
25,000
30,000
112
30,000
40,000
137
40,000
50,000
180
50,000
65,000
225
65,000
80,000
300
80,000
100,000
360
100,000
125,000
450
125,000
150,000
600
150,000
175,000
675
175,000
200,000
750
200,000
250,000
900
250,000
300,000
1,050
300,000
350,000
1,200
350,000
400,000
1,400
400,000
450,000
1,600
450,000
500,000
1,800
500,000
550,000
2,000
550,000
600,000
2,200
600,000
650,000
2,400
650,000
700,000
2,600
700,000
750,000
2,800
750,000
800,000
3,000
800,000
850,000
3,200
850,000
900,000
3,400
900,000
950,000
3,600
950,000
.......
3,700
B. This schedule includes, but is not limited to:
(1) Brokerages in money, produce, or sugar.
(2) Cotton compress businesses.
(3) Cotton factor and commission businesses.
(4) Cotton future brokerages.
(5) Cotton pickeries.
(6) Distillers of alcohol.
(7) Grain and product commission houses.
(8) Businesses engaged in leasing, renting, or licensing the use of immovable property.
(9) Livestock auctions.
(10) Manufacturer's agents.
(11) Operators of office buildings.
(12) Owners or lessees of toll bridges or ferries.
(13) Real estate brokers.
(14) Slaughter houses.
(15) Steamboat or steamship agencies.
(16) Stock or bonds brokerages.
(17) Sugar factories.
C. For carrying on each business of dealing in or buying and selling stocks or bonds, as principal, the license shall be based on gross annual profits; however, where no gross annual profit is realized, the minimum tax under the above schedule shall be paid.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1991, No. 319, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:358. Public utilities

RS 47:358 - Public utilities
A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:
If the Gross Annual Receipts are:
The Annual License
As Much As
But Less Than
Shall Be:
$ 0
$ 20,000
$ 50
20,000
25,000
60
25,000
37,500
75
37,500
50,000
115
50,000
75,000
150
75,000
100,000
200
100,000
150,000
300
150,000
200,000
450
200,000
250,000
650
250,000
500,000
750
500,000
750,000
1,500
750,000
1,000,000
2,250
1,000,000
1,250,000
3,000
1,250,000
1,500,000
3,750
1,500,000
1,750,000
4,500
1,750,000
2,000,000
5,250
2,000,000
2,250,000
6,000
2,250,000
2,500,000
6,900
2,500,000
.........
7,500
B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only.
C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:361. Deductions

RS 47:361 - Deductions
A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils.
B. Undertaking and funeral directing. The term "gross annual receipts", as used in this Chapter, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.
C. Stocks and bonds; interstate sales. In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana.
D. Retail or wholesale sales of motor vehicles and boats. In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 459, §1, eff. July 7, 1988; Acts 2007, No. 426, §1.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
{{NOTE: SEE ACTS 1988, NO. 459, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:362. Special provisions

RS 47:362 - Special provisions
A. No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this Chapter, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality or parish in which is located the principal place of business of such contractor within the state as designated by the contractor. The maximum license tax paid by contractors licensed as required by this Subsection shall not exceed seven hundred fifty dollars.
B. The tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.
C. For lessors with a place of business in this state, the tax shall be computed on the basis of the schedules contained in this Chapter according to the physical location of such business without regard to the location where the leased property is situated within this state.
D. A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one business, and to have only one place of business which shall be the place where the general office within the state as designated by such person is located.
E. Nothing in this Chapter is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:833.
F. Under the provisions of this Chapter, no occupational license tax totaling more than fifty dollars levied against a small business will increase more than twenty-five percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1985. Small business shall be defined as any person who employs fifteen full-time persons or less per business establishment and which has two million dollars or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1985 shall pay according to the appropriate schedule or classification in this Chapter.
Added by Acts 1978, No. 610, §1. Amended by Acts 1981, No. 763, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 2008, No. 415, §2, eff. Jan. 1, 2009.
NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.
NOTE: SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:363. Exemptions and deductions; governmental subdivisions

RS 47:363 - Exemptions and deductions; governmental subdivisions
In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.
Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:365. §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:365 - §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:368. §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:368 - §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:377. §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:377 - §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:382. §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:382 - §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:386. §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:386 - §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:392. §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.

RS 47:392 - §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:404. §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982

RS 47:404 - §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.1. Parish road use tax; St. Bernard Parish

RS 47:463.1 - Parish road use tax; St. Bernard Parish
In addition to the annual registration license of three dollars provided for in R.S. 47:463, an annual parish road use tax of ten dollars per automobile and fifteen dollars per truck may be levied by the police jury of St. Bernard Parish, each two years in advance, commencing with the registration period beginning January 1, 1989, subject to the approval of a majority of the electors of St. Bernard Parish voting in an election held for that purpose. On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be ten dollars per automobile and fifteen dollars per truck. The police jury of St. Bernard Parish shall have the authority to use any reasonable means to collect the proceeds of any such tax, including any means authorized by law for collection of taxes.
Acts 1988, No. 538, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.1.1. Parish road use tax; Jefferson Parish

RS 47:463.1.1 - Parish road use tax; Jefferson Parish
A.(1) In addition to the annual registration license provided for in R.S. 47:463, an annual parish road use tax of twenty dollars per automobile and twenty-five dollars per truck may be levied by the parish council of Jefferson Parish, and collected at the time the vehicle is registered or the registration is renewed, commencing with the registration period beginning January 1, 1998, subject to the approval of a majority of the electors of Jefferson Parish voting in an election held for that purpose.
(2) On vehicles purchased during the second year of the two-year registration period, the annual parish road use tax shall be twenty dollars per automobile and twenty-five dollars per truck.
B. The parish council of Jefferson Parish shall have the authority to seek the assistance of the Department of Public Safety and Corrections, office of motor vehicles, to collect the proceeds of such tax by entering into a contract with the vehicle commissioner. Pursuant to such contract the vehicle commissioner shall act as agent for Jefferson Parish in collection of such tax, and the tax shall be collected at the time the vehicle is registered and at the time of each subsequent renewal of the registration of the vehicle. The vehicle commissioner shall withhold from any such tax so collected for Jefferson Parish one percent of the proceeds of the tax so collected, which shall be used by the commissioner to pay the cost of collecting and remitting the tax to Jefferson Parish.
Acts 1997, No. 1425, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.4.1. Special parking cards for persons with temporary mobility impairments

RS 47:463.4.1 - Special parking cards for persons with temporary mobility impairments
A. A special parking card bearing the international symbol of accessibility may be issued to any person who has a temporary mobility impairment as defined in R.S. 47:463.4(E) upon application to the secretary and accompanied by a currently dated written physician's statement certifying that the person has a mobility impairment.
B. The temporary parking card shall be valid only for a period of one year from date of issuance, but it may be renewed for an additional one year period upon submission of an additional request and recertification that the temporary mobility impairment persists.
Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.4.2. Persons with mobility impairments; motor fuel service price

RS 47:463.4.2 - Persons with mobility impairments; motor fuel service price
A.(1) "Driver with a mobility impairment" shall mean a person with a mobility impairment as defined in R.S. 47:463.4(E) who utilizes a parking card or a vehicle bearing a special plate to obtain accessible parking privileges as defined by R.S. 47:463.4 or 463.4.1.
(2) "Pump" means a device used to dispense motor fuel for sale at retail.
(3) "Refueling service" means the service of pumping motor vehicle fuel into the fuel tank of a motor vehicle.
B. A motor fuel dealer shall have an employee dispense motor fuel into a motor vehicle from a full-service pump at the same price as the motor fuel dealer charges the general public for the same grade of motor fuel dispensed from a self-service pump, if all of the following apply:
(1) The motor vehicle displays special registration plates or parking cards which identify the vehicle as one used by a driver with a mobility impairment.
(2) The driver of the motor vehicle asks the dealer or his employees for the same price as charged for motor fuel dispensed from a self-service pump.
(3) The motor fuel dealer sells motor fuel at retail from both full-service and self-service pumps.
(4) After January 1, 1995, the person with a mobility impairment produces either a pictured identification card as determined by R.S. 47:463.4(J) or a temporary parking card as determined by R.S. 47:463.4.1.
C.(1) A person who is a dealer or responsible managing individual who sets or implements service policy of a station or facility that dispenses motor fuel to the general public, or is an employee acting independently against established service policy and who violates Subsection B of this Section, commits an offense which will result in a civil fine of not more than one hundred dollars, and will be collected by the appropriate attorney of any political subdivision as shall be designated by the governing body of such subdivision.
(2) Penalties for misuse and allowing for misuse of parking cards and specially licensed vehicles for parking privileges shall apply to misuse and allowing for misuse of the privileges granted by this Section.
Acts 1991, No. 884, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.4.3. Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties

RS 47:463.4.3 - Manufacture, sale, possession, or use of counterfeit accessible parking placards; penalties
A. It shall be unlawful to manufacture, sell, possess, or use a counterfeit accessible parking placard which is a facsimile of the accessible parking placards issued by the Department of Public Safety and Corrections, office of motor vehicles, pursuant to the provisions of R.S. 47:463.4. Additionally, a person shall be in violation of the provisions of this Section and accessible parking regulations if he knowingly parks a vehicle displaying a counterfeit accessible parking placard in a parking space or area reserved for persons with disabilities.
B. Any person who violates the provisions of this Section shall be fined not less than one hundred dollars nor more than two hundred fifty dollars, or shall be imprisoned for not more than thirty days, or both for a first offense. Any person committing a subsequent offense shall be fined not less than two hundred fifty dollars nor more than five hundred dollars, or shall be imprisoned for not more than ninety days, or both. The penalties provided by this Subsection shall be in addition to other applicable penalties.
Acts 2004, No. 574, §2; Acts 2014, No. 811, §25, eff. June 23, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.4.4. Special prestige license plates; international symbol of accessibility

RS 47:463.4.4 - Special prestige license plates; international symbol of accessibility
A. Upon request and if the applicant is eligible in accordance with the provisions of R.S. 47:463.4, any available special prestige license plate issued by the deputy secretary of the Department of Public Safety and Corrections, public safety services, may additionally bear the international symbol of accessibility.
B. The deputy secretary shall provide by rules and regulations for the implementation of this Section. Such rules and regulations shall be subject to oversight review conducted by the house and senate committees on transportation, highways and public works.
Acts 2018, No. 346, §1, eff. Jan. 1, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.5. Private bus; recreational vehicles

RS 47:463.5 - Private bus; recreational vehicles
A. For each passenger carrying vehicle with a truck or tandem truck chassis which will seat seven or more people and/or with a body which is designed, constructed, converted, or equipped as a dwelling place, living abode, or sleeping place either permanently or temporarily, with a capacity of more than seven persons, and used primarily for recreational purposes, the collector of revenue shall collect, every two years, an annual license or registration fee of twenty-five dollars per vehicle.
B. Such vehicle also shall be eligible for prestige plates as provided for in R.S. 47:463.2, 463.18, and 463.31 upon payment of a fee of twenty-five dollars a year for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. The provisions of this Section shall not apply to persons with mobility impairments registering specially equipped vans or buses with devices which are necessary for raising and lowering wheelchairs.
Added by Acts 1975, No. 7, §1. Amended by Acts 1984, No. 665, §1; Acts 1985, No. 545, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 1989, No. 723, §1; Acts 1991, No. 1015, §1; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 1995, No. 728, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2014, No. 811, §25, eff. June 23, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.6. Volunteer fire departments and volunteer firemen

RS 47:463.6 - Volunteer fire departments and volunteer firemen
A. The Department of Public Safety and Corrections shall issue to fire trucks and emergency vehicles which are the property of bona fide volunteer fire departments public license plates of the same type and at the same fee as are issued to other governmental agencies.
B.(1) The secretary shall provide for the issuance of special motor vehicle license plates, upon application, to any citizen of Louisiana who is a volunteer fireman with a bona fide volunteer fire department. The license plate shall bear the fireman's cross or the words "Volunteer Fireman", or both, and such numbers as the secretary finds expedient. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).
(2) The secretary shall establish and promulgate such rules and regulations as are necessary for the issuing of such plates. Oversight review of rules and regulations promulgated by the secretary under the provisions of this Section shall be conducted by the House Committee on Transportation, Highways and Public Works and the Senate Committee on Transportation, Highways and Public Works. The special plates so issued shall be surrendered to the secretary upon termination of service as a volunteer fireman.
(3) A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee. The special plates may be transferred to an owner's subsequent vehicle and the fee for such transfer shall be three dollars.
Acts 1976, No. 181, §1. Amended by Acts 1977, No. 196, §1; Acts 1984, No. 53, §1; Acts 1985, No. 514, §1; Acts 1985, No. 824, §1; Acts 1985, No. 837, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.9. Special Shriner vehicle license plates

RS 47:463.9 - Special Shriner vehicle license plates
A. The commissioner shall establish and issue special Shriner license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicle, which are painted in the Shrine colors, owned by a member in good standing of a Shrine organization and used by the member or the organization in Shrine parades or for other escort services.
B. A one-time fee of twenty-five dollars shall be paid for each special Shriner license plate provided for in this Section, which shall be in addition to the regular motor vehicle registration license fee. The fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.
C. The commissioner shall provide by rules and regulations for the implementation of this Section.
Added by Acts 1979, No. 168, §3; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.12. Street rod license plates

RS 47:463.12 - Street rod license plates
A. The commissioner shall establish and issue special street rod license plates for motor vehicles defined as street rods under the provisions of R.S. 32:452. These license plates shall be used in lieu of the regular motor vehicle registration license plates and shall be issued for the life of the vehicle.
B. The fee for issuing the street rod license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate which shall be in addition to the regular motor vehicle registration license fee.
C. The special license plate shall bear the inscription "Street Rod". In addition, such plates shall have displayed thereon the vehicle number assigned to the vehicle by the commissioner. With the exception of the special designation, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3).
D. The commissioner shall provide by rules and regulations for the implementation of this Section.
Added by Acts 1980, No. 587, §2; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.14. Special Farhad Grotto vehicle license plates

RS 47:463.14 - Special Farhad Grotto vehicle license plates
A. The commissioner shall establish and issue special Farhad Grotto license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicles, which are painted in the Grotto colors, owned by a member in good standing of a Grotto organization and used by the member or the organization in Grotto parades or for other escort services.
B. The fee for issuing the special Grotto license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee and the fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.
C. The commissioner shall provide by rules and regulations for the implementation of this Section.
Added by Acts 1981, No. 117, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.