{
  "urn": "urn:us-la:rs:47:1001",
  "title_number": "47",
  "section_number": "1001",
  "citation": "R.S. 47:1001",
  "heading": "Imposition of tax",
  "text": "Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "TAXES ON UTILITIES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "TAX ON TRANSPORTATION AND COMMUNICATION UTILITIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 11 › Part I",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101060",
  "website_law_id": 101060,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:4736be511192ab149ae7db74cdba2504713ab98f965cfecc1aa861a9ee85f81e",
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}