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Occupational License Tax Ordinance - Page 3

ORDINANCE 9537

ADOPTED METROPOLITAN COUNCIL NOV. 25, 1992

Page 1 of OLT Ordinance
Page 2 of OLT Ordinance
Page 4 of OLT Ordinance

Section 18. 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 City and Parish 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:

If the Gross Annual Commission and Brokerage are:

If the Gross Sales 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

(B) This schedule includes, but is not limited to:

Brokerages in money, produce, or sugar; cotton compress businesses; cotton factor and commission businesses; cotton future brokerages; cotton pickeries; distillers of alcohol; grain and product commission houses; businesses engaged in leasing, renting, or licensing the use of immovable property; livestock auctions; manufacturer's agents; operators of office buildings; owners or lessees of toll bridges or ferries; real estate brokers; slaughter houses; steamboat or steamship agencies; stock or bonds brokerages; and sugar factors.

(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.

Section 19. PUBLIC UTILITIES

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 Sales 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

A person engaged in the business of selling electricity in more than one municipality, locality, or community shall be deemed to be carrying on but one business, and to have only one place of business, which place of business shall be the place where the general office of such person is located.

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.

Section 20. BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES

The following types of businesses shall obtain an annual license based on the flat fee designated hereafter. For purposes of this Section, the minimum tax noted in Section 5 for most new businesses for the first year of commencement or fractional part thereof does not apply.

(A) Private banking or investment banking business.

(1) For each business of carrying on a private banking house, business or agency, investment banking house, business or agency, a license based on a flat fee of five hundred dollars ($500) shall be required.

(2) The term "investment banking" means a business that is carried on through the purchase or underwriting of security issues and their subsequent sale to investors.

(B) Peddlers and itinerant vendors.

(1) All peddlers, hawkers, itinerant vendors, and every person who displays samples, models, goods, wares, or merchandise on a temporary basis in any hotel, motel, store, storehouse, house, vehicle, or any other place, for the purpose of securing orders for the retail sale of such goods, wares, or the like kind or quality, either for immediate or future delivery shall obtain a license based on a fee not to exceed two hundred dollars ($200) provided that an itinerant vendor of agricultural products purchased directly from farmers or an itinerant vendor of seafood products who has either harvested the seafood himself or has purchased the seafood directly from commercial fishermen or shrimpers shall obtain a license based on a flat fee not to exceed one hundred dollars ($100).

(2) This Section does not apply to the following classes: those persons making house-to-house or personal calls displaying samples and taking orders for shipment directly from the manufacturer; those persons making a business call or visit upon the verbal or written invitation of the inhabitant of the premises; those persons, or their representatives, engaged in the business of selling at wholesale, from a fixed place of business in this state, to licensed retail dealers; and vendors, or their agents or vendors, or their agents or representatives, in the sale or delivery of petroleum products when drawn, conveyed, and distributed from a stock maintained at a warehouse, distributing station, or established place of business.

(3) All peddlers are required to exhibit their occupational license. The license shall indicate thereon the motor vehicle license number. The Director shall seize the merchandise and any vehicle or other conveyance used by the peddler to peddle the same, if the peddler fails or refuses to exhibit his license. All property seized shall be turned over to a court of competent jurisdiction, to be sold according to law, to satisfy the license due and enforce the privilege therefor. The rights of the holder of a chattel mortgage note or any vehicle seized shall not be affected or prejudiced as a result of the seizure.

(4) Whoever shall sell goods, wares, and merchandise as a peddler without first obtaining the license herein required shall be guilty of a misdemeanor and upon conviction shall be fined not less than five hundred dollars ($500) or shall be imprisoned not more than sixty days, or both.

(C) Mechanical or electronic amusement machines or devices.

(1) Every person engaged in the business of operating any coin-operated mechanical or electronic device or who permits to be operated in his place of business any coin-operated mechanical or electronic device to which a certificate of tax payment is not affixed or displayed as provided in Subsection (D) shall pay a license tax which shall not exceed twenty dollars ($20) for each such machine or device, except that the license tax for each electronic pinball machine, flipper machine, or video game shall not exceed fifty dollars ($50) for each such device. Only one license tax shall be collected annually by each jurisdiction for any device required to be licensed under this Paragraph.

(2) The provisions of this Subsection shall not apply in cases where the person engaged in the business of operating such mechanical devices are operating same under a written contract with and are solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival , or trade show which has as one of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this Subsection the term nonprofit corporation shall be construed to mean only a nonprofit corporation which (1) was organized under the provisions of Chapter 2 of Title 12 of the Louisiana Revised Statutes of 1950 prior to January 1, 1969; and, (2) holds membership in good standing in an association organized for the purpose of promoting fairs, festivals, and trade shows in the state of Louisiana.

(3) For the purpose of this Subsection a "coin-operated mechanical amusement device" is any machine or device operated by depositing a coin, token, slug, or similar object for the placing of the device in readiness of play. This definition includes but is not limited to the following devices: video games, merry-go-rounds, mechanical hobby horses, juke boxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate monitors.

(4) All such mechanical amusement devices subject to tax under this Subsection and which do not return to the operator or player thereof anything but free additional games or plays or, through the exercise of the skill of the operator or player, a merchandise prize, shall not be deemed to be classed as gambling devices, and this Section shall not be construed to prohibit same. Payments of the tax imposed by this Subsection shall not be held to legalize the operation of any machine or device defined herein which is prohibited by law. This Subsection shall not be held to repeal any provisions of any law prohibiting the operation, possession, or use of any such machine or device.

(D) The payment of the taxes levied by this Section shall be evidenced by a certificate of tax payment, or a stamp, or similar evidence of tax payment which shall be issued by the Director. The certificate of payment shall be securely affixed or attached to each machine or other device with respect to which a tax has been paid, or if such certificate cannot be affixed, shall be prominently posted in the place in which the machine or device is located and near to such machine or device. If a machine or device is replaced by another, such other machine or device shall not be considered an additional device service. Certificates of tax payment or stamps are not transferable from one taxing jurisdiction to another.

(E) Enforcement. 

The penalties and procedures of this Ordinance relating to the enforcement and collection of the taxes levied under the authority of this Ordinance shall apply to any person who has in his possession, control, or custody any machine or device on which the license tax is imposed by this Subsection and which is being operated without having a certificate of payment issued by the Director, as provided in Subsection (D) of this Section, affixed or attached thereto, or prominently posted in the place in which the machine or device is located and near to such machine or device. However, the penalties and procedures provided by this Ordinance shall not apply to lessees of such machines or devices, provided that the lessee can furnish the Director with adequate information regarding the name, address, and business location of the lessor, against whom the penalties and procedures of this Ordinance shall apply.

(F) Professional sports. 

For each person owning or carrying on a business known as "professional sports", an annual license based on a flat fee of two hundred fifty ($250) dollars shall be required. By way of extension and not of limitation, the business of "professional sports" shall include football, basketball, and baseball games, where the individual participants are paid for their services. Sporting events that are provided for by special laws are exempt under this Section.

(G) Circuses, concerts, carnivals and special events.

For each person operating a circus, carnival, or other traveling show, and for each person or organization sponsoring a concert or other special event, including but not limited to gun shows, arts and crafts fairs, and antique shows, an annual license based on a flat fee of two hundred fifty dollars ($250) shall be required. This license shall be issued by the Director. Any license issued by another Parish or municipality shall not be valid in this City and/or Parish.

(H) Hotels, motels, rooming houses, boarding houses.

Any person operating a hotel, motel, rooming house, boarding house, or nursing home shall pay an annual license tax of two dollars for each sleeping room contained in it; provided that any person operating a nursing home shall pay, in lieu of the additional license tax required of hotels in Section 7, a license tax in accordance with the provisions of Section 15 based on one-third of the total gross receipts of the nursing home.

(I) All other businesses.

For all businesses not otherwise covered by or specifically exempted under this Ordinance, including but not limited to, printers, lithographers, attorneys-at-law, accountants, oculists, physicians, osteopaths, dentists, chiropodists, bacteriologists, veterinarians, chemists, architects, and civil, mechanical, chemical, or electrical engineers engaged in the practice of their profession as an individual, or as a firm, partnership, or corporation, the license shall be one-tenth of one percent of the annual gross receipts for professional fees for services rendered by the taxpayer, with a minimum tax of fifty dollars ($50) and a maximum tax of two thousand dollars ($2,000). The tax levied herein shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation.

There shall be excluded from the annual gross receipts for professional fees for services rendered the receipts of fees paid for professional services rendered by persons not employed by the taxpayer and not a member of the taxpayer firm, when the tax levied under this Section is paid by the separate firm, partnership or corporation of which the person is an employee or member.

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