§ 82-636. One license required for each place of business; exceptions.  


Latest version.
  • Only one license shall be required under this article for each place of business, and the license tax shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, roominghouses and boardinghouses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, roominghouse or boardinghouse.

(Parish Code 1977, § 13-21)

State law reference

Similar provisions, R.S. 47:346.