Louisiana Occupational License Tax Tables

1 Louisiana Occupational License Tax Tables 5(7$,/ SERVICE AND RENTALS TABLE 1 WHOLESALE 47:355 TABLE 2 LENDING 47:356 TABLE 3. 47:354. If the gross Sales are: The Annual If the Amount of the Loan Made is: If the gross Sales are: The Annual License As Much As But Less Than Shall Be: The Annual License License As Much As But Less Than Shall Be: As Much As But Less Than Shall Be: $ 0 $ 100,000 $ 50. $0 $50,000 $50 100,000 150,000 75. 150,000 250,000 100 $ 0 $ 250,000 $ 50. 50,000 75,000 60 250,000 500,000 100. 75,000 100,000 90 250,000 500,000 150.)

2 500,000 600,000 200 500,000 750,000 150. 100,000 150,000 120 750,000 1,000,000 200. 150,000 200,000 180 600,000 800,000 250. 800,000 1,000,000 300 1,000,000 1,250,000 250. 200,000 250,000 250 1,250,000 1,500,000 300. 250,000 300,000 300 1,000,000 1,500,000 400. 1,500,000 2,000,000 500 1,500,000 1,750,000 350. 300,000 400,000 360 1,750,000 2,000,000 400. 400,000 500,000 500 2,000,000 2,500,000 700. 2,500,000 3,000,000 900 2,000,000 2,250,000 450. 500,000 600,000 650 2,250,000 2,500,000 500. 600,000 750,000 800 3,000,000 4,000,000 1,000. 4,000,000 5,000,000 1,250 2,500,000 3,000,000 550.

3 750,000 1,000,000 900 3,000,000 3,500,000 600. 1,000,000 1,500,000 1,200 5,000,000 5,500,000 1,800. 5,500,000 6,000,000 2,400 3,500,000 4,000,000 650. 1,500,000 2,000,000 1,800 4,000,000 4,500,000 700. 2,000,000 2,500,000 2,400 6,000,000 6,500,000 3,000. 6,500,000 7,000,000 3,600 4,500,000 5,000,000 750. 2,500,000 3,000,000 3,000 5,000,000 5,500,000 800. 3,000,000 3,500,000 3,600 7,000,000 7,500,000 4,200. 7,500,000 8,000,000 4,800 5,500,000 6,000,000 850. 3,500,000 4,000,000 4,200 6,000,000 6,500,000 900. 4,000,000 4,500,000 4,800 8,000,000 9,000,000 5,200.

4 9,000,000 10,000,000 5,600 6,500,000 7,000,000 950. 4,500,000 5,000,000 5,400 7,000,000 7,500,000 1,000. 5,000,000 5,500,000 6,000 10,000,000 11,000,000 6,000. 11,000,000 12,000,000 6,400 7,500,000 8,000,000 1,050. 5,500,000 .. 6,200 8,000,000 8,500,000 1,100. 12,000,000 13,000,000 6,800. 13,000,000 14,000,000 7,200 8,500,000 9,000,000 1,150. 14,000,000 .. 7,500 9,000,000 9,500,000 1,200. 9,500,000 10,000,000 1,250. 10,000,000 11,000,000 1,350. RETAIL 11,000,000 12,000,000 1,450. GASOLINE 47 TABLE 12,000,000 13,000,000 1,550. 13,000,000 14,000,000 1,650.

5 If the Gallons Sold are: 14,000,000 15,000,000 1,750. The Annual 15,000,000 16,000,000 1,850. License 16,000,000 17,000,000 1,950. 17,000,000 18,000,000 2,050. As Much As But Less Than Shall Be: 18,000,000 19,000,000 2,150. 19,000,000 20,000,000 2,250. 0 55,000 $50 COMMISSION 47:357 TABLE 4. 20,000,000 25,000,000 2,500. 55,00 85,000 60. 25,000,000 30,000,000 3,000. 85,000 110,000 90 If the gross Annual Commissions 30,000,000 35,000,000 3,500. 110,000 165,000 120 and Brokerages are: 35,000,000 .. 3,700. 165,000 225,000 180 The Annual 225,000 275,000 250 License 275,000 325,000 300 As Much As But Less Than Shall Be: 325,000 450,000 360.

6 450,000 550,000 500 $ 0 $ 15,000 $ 50. 550,000 650,000 650 15,000 20,000 70. 650,000 825,000 800 20,000 25,000 90 PUBLIC UTILITIES 47:358 TABLE 5. 25,000 30,000 112. 825,000 1,000,000 900. 30,000 40,000 137 If the gross Annual Receipts are: 1,000,000 1,500,000 1,200. 40,000 50,000 180. 1,500,000 2,000,000 1,800. 50,000 65,000 225 The Annual 2,000,000 2,500,000 2,400. 65,000 80,000 300 License 2,500,000 3,000,000 3,000 80,000 100,000 360 As Much As But Less Than Shall Be: 3,000,000 3,500,000 3,600 100,000 125,000 450. 3,500,000 4,000,000 4,200 125,000 150,000 600 $ 0 $ 20,000 $ 50.

7 4,000,000 4,500,000 4,800 150,000 175,000 675 20,000 25,000 60. 4,500,000 5,000,000 5,400 175,000 200,000 750 25,000 37,500 75. 5,000,000 5,500,000 6,000 200,000 250,000 900 37,500 50,000 115. 5,500,000 .. 6,200 250,000 300,000 1,050 50,000 75,000 150. 300,000 350,000 1,200 75,000 100,000 200. 350,000 400,000 1,400 100,000 150,000 300. 400,000 450,000 1,600 150,000 200,000 450. 450,000 500,000 1,800 200,000 250,000 650. 500,000 550,000 2,000 250,000 500,000 750. 550,000 600,000 2,200 500,000 750,000 1,500. 600,000 650,000 2,400 750,000 1,000,000 2,250.

8 650,000 700,000 2,600 1,000,000 1,250,000 3,000. 700,000 750,000 2,800 1,250,000 1,500,000 3,750. 750,000 800,000 3,000 1,500,000 1,750,000 4,500. 800,000 850,000 3,200 1,750,000 2,000,000 5,250. 850,000 900,000 3,400 2,000,000 2,250,000 6,000. 900,000 950,000 3,600 2,250,000 2,500,000 6,900. 950,000 .. 3,700 2,500,000 .. 7,500. TABLE 6. BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES. Investment Banking $500. Peddlers and Itinerant Vendors $200. Itinerant Vendors - Farm and Seafood $100. Products Mechanical or Electronic Amusement Machines $20.

9 Or Devices Electronic Pinball Machine, Flipper Machine or $50. Video Game Mobile Home Sales, Rentals and Repairs - $800. Maximum License Tax Circuses, Concerts, Carnivals, Professional $250. Sports, Special Events Nursing Homes (two separate licenses 1/3 of gross Receipts (See Table 1), plus required) $2/Room Hotel, Motels, Rooming and Boarding Houses $2/Room For all businesses not otherwise covered by or specifically exempted by ordinance, the License shall be one-tenth of one percent Professionals and All Other Businesses (.1%) of the annual gross receipts with a minimum tax of $50 and a maximum tax of $2,000.

10 SPECIAL INSTRUCTIONS. Real Estate Brokers Maximum License Fee - $2,200. All contractors, cost plus or lump-sum shall Contractors pay a License fee not to exceed $750. Maximum License fee shall be computed on Retail or Wholesale Dealers of Motor Vehicles gross sales of motor vehicles, boats, parts, and Boats accessories, and repair services not to exceed $700,000. Retail Dealers of Building Materials Maximum License fee - $6,200. Retail dealers holding a Class A or Class B. liquor permit shall be entitled to, upon Retail Sale of Wine and Liquor request, a deduction of 20% of actual gross sales in determining the amount of License tax.