OCCUPATIONAL LICENSE TAX

Sections

• § 47:341 Imposition of tax; municipalities and parishes active
• § 47:342 General definitions active
• § 47:343 Payment of tax active
• § 47:344 New business; license due upon commencement active
• § 47:345 Change of ownership or lessee active
• § 47:346 Separate license required for each location, based on primary class of business active
• § 47:347 Class of business active
• § 47:348 Period used where gross receipts are the measure of the license active
• § 47:349 Taxpayers required to keep records; confidentiality active
• § 47:349.1 repealed
• § 47:350 Application for licenses active
• § 47:351 Failure to pay tax; judgment prohibiting further pursuit of business active
• § 47:351.1 Occupational license tax refunds active
• § 47:352 Collector authorized to make rules and regulations active
• § 47:353 Records to be kept by collector active
• § 47:353.1 repealed
• § 47:354 Retail dealers in merchandise, services, and rentals active
• § 47:354.1 Retail dealers in gasoline and motor fuel active
• § 47:355 Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors active
• § 47:356 Business of lending or of dealing of notes secured by chattel mortgages or other liens active
• § 47:357 Brokerage and commission agents active
• § 47:358 Public utilities active
• § 47:359 Businesses where licenses are based on flat fees active
• § 47:360 Exemptions active
• § 47:361 Deductions active
• § 47:362 Special provisions active
• § 47:363 Exemptions and deductions; governmental subdivisions active
• § 47:364 repealed
• § 47:365 §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:367 repealed
• § 47:368 §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:376 repealed
• § 47:377 §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:380 repealed
• § 47:381 repealed
• § 47:382 §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:385 repealed
• § 47:385.1 repealed
• § 47:386 §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:389 repealed
• § 47:390 repealed
• § 47:391 repealed
• § 47:392 §§392 to 403 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987. active
• § 47:404 §§404, 405 Repealed by Acts 1981, No. 567, §2, eff. Jan. 1, 1982 active