(a) The amount of license tax levied in each case is hereby fixed, determined and ordained
to be the same as that fixed, levied and collectable by the governing authority under,
and shall be granted in accordance with, the provisions of Louisiana Revised Statutes,
Title 47, Sections 341 through 363, both inclusive, as amended, and all other applicable
laws, all of which for all purposes of this article are made a part hereof by reference
as if written herein in extenso, except that Table 1, RETAIL DEALERS, (R.S. 47:354)
shall be as follows:
TABLE 1 RETAIL DEALERS
If the Gross Sales are As Much As:
But Less Than
The Annual License Shall Be:
$ 0
$50,000
$ 50.00
50,000
75,000
60.00
75,000
100,000
90.00
100,000
150,000
120.00
150,000
200,000
180.00
200,000
250,000
250.00
250,000
300,000
300.00
300,000
400,000
360.00
400,000
500,000
500.00
500,000
600,000
650.00
600,000
750,000
800.00
750,000
1,000,000
900.00
1,000,000
1,500,000
1,200.00
1,500,000
2,000,000
1,800.00
2,000,000
2,500,000
2,400.00
2,500,000
3,000,000
3,000.00
3,000,000
3,500,000
3,600.00
3,500,000
4,000,000
4,200.00
4,000,000
4,500,000
4,800.00
4,500,000
5,000,000
5,400.00
5,000,000
——
6,000.00
(b) Those who pay a municipal occupational license tax shall be exempt from the parish
occupational license tax in the amount of the municipal tax as provided by Article
VI, Section 28 of the Louisiana Constitution.
(Ord. of 11-18-81, § IV; Ord. No. 89, 5-20-87; Ord. No. 117, 8-16-89; Mo. of 8-18-93)
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