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Listed below are the Occupational License Tax Tables. Use the table
applicable to your business to determine your tax liability due to the City-Parish Revenue
Division. Under the provisions of the
Occupational License
Tax Ordinance, you are required to report the amount of gross sales, receipts,
commissions, etc., for the annual renewal of the Occupational License Tax and the first
30-day period following the actual date of beginning business as reported on the
Gross Sales Reporting Form.
TABLE 1
RETAIL DEALERS
If the Gross Sales are:
| As Much As: |
But Less Than: |
The Annual License
Shall Be: |
| $0 |
$50,000 |
$50 |
| 50,000 |
75,000 |
60 |
| 75,000 |
100,000 |
90 |
| 100,000 |
150,000 |
120 |
| 150,000 |
200,000 |
180 |
| 200,000 |
250,000 |
250 |
| 250,000 |
300,000 |
300 |
| 300,000 |
400,000 |
360 |
| 400,000 |
500,000 |
500 |
| 500,000 |
600,000 |
650 |
| 600,000 |
750,000 |
800 |
| 750,000 |
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 |
TABLE 2
WHOLESALE DEALERS
If the Gross Sales are:
| As Much As: |
But Less Than: |
The Annual License
Shall 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 |
TABLE 3
LENDING BUSINESSES
If the Amount of the Loan Made is:
|
As Much As: |
But Less Than: |
The Annual License
Shall 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 |
TABLE 4
COMMISSION BROKER AGENT
If the Gross Annual Commissions and Brokerages are:
|
As Much As: |
But Less Than: |
The Annual License
Shall 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 |
TABLE 5
PUBLIC UTILITIES
If the Gross Annual Receipts are:
|
As Much As: |
But Less Than: |
The Annual License
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 |
TABLE 6
BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES
| Investment Banking |
$500 |
| Peddlers and Itinerant Vendors |
$200 |
| Itinerant Vendors - Farm and Seafood Products |
$100 |
| Mechanical or Electronic Amusement Machines or Devices |
$20 |
| Electronic Pinball Machine, Flipper Machine or Video Game |
$50 |
| Mobile Home Sales, Rentals and Repairs - Maximum License Tax |
$800 |
| Circuses, Concerts, Carnivals, Professional Sports, Special Events |
$250 |
| Nursing Homes (two separate licenses required) |
1/3 of Gross Receipts (See Table 1), plus $2/Room |
| Hotel, Motels, Rooming and Boarding Houses |
$2/Room |
| Professionals and All Other Businesses |
For all businesses not otherwise covered by or specifically exempted by
ordinance, the license shall be one-tenth of one percent (.1%) of the annual gross
receipts with a minimum tax of $50 and a maximum tax of $2,000. |
SPECIAL INSTRUCTIONS
| Real Estate Brokers |
Maximum License Fee - $2,200. |
| Contractors |
All contractors, cost plus or lump-sum shall pay a license fee not to
exceed $750. |
| Retail or Wholesale Dealers of Motor Vehicles and Boats |
Maximum license fee shall be computed on gross sales of motor vehicles,
boats, parts, accessories, and repair services not to exceed $700,000. |
| Retail Dealers of Building Materials |
Maximum license fee - $6,200. |
| Retail Sale of Wine and Liquor |
Retail dealers holding a Class A or Class B liquor permit shall be
entitled to, upon request, a deduction of 20% of actual gross sales in determining the
amount of license tax. |
| Petroleum Tax |
Retailers of gasoline are allowed a deduction for excise taxes paid on the
purchase of gasoline, motor fuels, and lubricating oils. |
| Pawnbrokers |
Table 1 - Minimum fee - $300. The license tax
shall be based on the amount of gross sales and receipts from any retail sales, plus the
amount of loans made by the business. |
Return to the
Business Classification Listing.
Return to the
Tax Application Packet.
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