{
  "urn": "urn:us-la:rs:47:363",
  "title_number": "47",
  "section_number": "363",
  "citation": "R.S. 47:363",
  "heading": "Exemptions and deductions; governmental subdivisions",
  "text": "In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.",
  "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": "3",
      "name": "OCCUPATIONAL LICENSE TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 3",
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    {
      "act_year": 1952,
      "act_number": 394,
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      "act_year": 1952,
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      "role": "enactment"
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      "act_year": 1952,
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      "section": 3,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
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    {
      "act_year": 1952,
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      "act_year": 1952,
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      "act_year": 1952,
      "act_number": 394,
      "section": 6,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1986,
      "act_number": 1017,
      "section": 1,
      "effective_date": "1987-01-01",
      "effective_date_raw": "Jan. 1, 1987",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987. {{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102092",
  "website_law_id": 102092,
  "scrape_timestamp": "2026-05-22T23:36:37Z",
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