§ 82-638. Time period used where tax is determined by gross receipts.

(a)

The basis for determining the amount of the annual license taxes provided by this article, where the license tax is measured by gross receipts, shall be as follows:

(1)

If the business has been conducted previously by the same party, the annual gross receipts, gross fees or gross commissions earned, whether received or accrued, during the preceding calendar year for which the license is issued shall be the basis for determining the amount of the annual license tax.

(2)

If the business is begun during the calendar year for which the license is issued, the license tax for the year of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees or gross commissions earned, regardless of whether received or accrued, during the first 30 days of business, multiplied by the number of months, or major fraction thereof, remaining in the calendar year; however, any business which opens after June 30 of the year in question whose estimated gross receipts for the remainder of the year are less than one-half of the maximum gross receipts allowed in the minimum rate under the classification of the particular business shall pay for the remainder of the year at one-half the minimum rate.

(3)

If the business is begun less than 30 days before the end of the calendar year for which the license is to be issued, the tax shall be based on the gross receipts, gross sales, gross premiums, gross fees or gross commissions earned, regardless of whether received or accrued, during the calendar year; however, one-half of the annual rate shall apply to such businesses whose gross receipts for the period operated during the calendar year are less than one-half of the maximum receipts allowed in the minimum rate under the classification of the particular business.

(4)

The license tax of the business for the calendar year following that of commencement shall be based on the gross receipts, gross sales, gross premiums, gross fees or gross commissions earned, regardless of whether received or accrued, during the previous year, divided by the number of days in operation during the year of commencement, and multiplied by 365.

(b)

The date of beginning business for the purpose of this article shall depend upon the type of business involved, and shall be governed by regulations promulgated by the collector of revenue according to law.

(Parish Code 1977, § 13-23)

State law reference

Similar provisions, R.S. 47:348.