{
  "urn": "urn:us-la:rs:12:969",
  "title_number": "12",
  "section_number": "969",
  "citation": "R.S. 12:969",
  "heading": "License fees",
  "text": "Every corporation organized and engaged in business under the provisions of this Chapter shall pay an annual state occupational license tax of fifty dollars. In addition, parishes and municipalities are authorized to levy the occupational license taxes as prescribed; however, no parish or municipality shall levy any such occupational license tax in an amount greater than those prescribed.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "12",
      "name": "CORPORATIONS AND ASSOCIATIONS"
    },
    {
      "level": "chapter",
      "number": "10",
      "name": "INDUSTRIAL OR ECONOMIC DEVELOPMENT CORPORATIONS"
    }
  ],
  "breadcrumb": "Title 12 › Chapter 10",
  "acts_citations": [
    {
      "act_year": 1969,
      "act_number": 49,
      "section": 19,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2003,
      "act_number": 292,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1969, No. 49, §19; Acts 2003, No. 292, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=76680",
  "website_law_id": 76680,
  "scrape_timestamp": "2026-05-22T21:50:02Z",
  "source_html_hash": "sha256:a549395f0a0c19794c24313f340638055ec265e417951d0919b9de0cfd4c85be",
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}