Occupational License Tax

  Disclaimer:  These are links to the collection of Louisiana Revised Statutes commonly referred to as the "Uniform Tax Code" (UTC).  These links, and the information contained thereto, are provided as a public service.  This office makes no warranty of, nor assumes any legal liability or responsibility for, the accuracy, completeness, or usefulness of any information contained therein.    

Links to Louisiana Revised Statutes Title 47, Chapter 3
 (R. S. 47:341 - 47:364)

RS 47:341 Imposition of tax; municipalities and parishes
RS 47:342 General definitions
RS 47:343 Payment of tax
RS 47:344 New business; license due upon commencement
RS 47:345 Change of ownership or lessee
RS 47:346 Separate license required for each location, based on primary class of business
RS 47:347 Class of business
RS 47:348 Period used where gross receipts are the measure of the license
RS 47:349 Taxpayers required to keep records; confidentiality
RS 47:350 Application for licenses
RS 47:351 Failure to pay tax; judgment prohibiting further pursuit of business
RS 47:351.1 Occupational license tax refunds
RS 47:352 Collector authorized to make rules and regulations
RS 47:353 Records to be kept by collector
RS 47:354 Retail dealers in merchandise, services, and rentals
RS 47:354.1  Retail dealers in gasoline and motor fuel
RS 47:355 Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
RS 47:356 Business of lending or of dealing of notes secured by chattel mortgages or other liens
RS 47:357 Brokerage and commission agents
RS 47:358 Public utilities
RS 47:359 Businesses where licenses are based on flat fees
RS 47:360 Exemptions
RS 47:361 Deductions
RS 47:362 Special provisions
RS 47:363 Exemptions and deductions; governmental subdivisions
RS 47:364 Collector to be furnished copies of ordinances and regulations


1704 Chantilly Drive
Suite 101
LaPlace, LA 70068

P.O. Box 2066
LaPlace, LA 70069

PH: 985.359.6600
FX: 985.359.6602