§ 82-644. Retail dealers generally.

(a)

Except as otherwise provided in this article, for every fixed location retail dealer in merchandise, services and rentals, including but not limited to all businesses enumerated in this section, the license tax shall be based on the total business activity and shall be based on the following table:

If the gross sales are:
As much as	But less than	The annual license tax shall be
$        0.00	$    5,000.00	$    5.00
5,000.00	10,000.00	10.00
10,000.00	15,000.00	15.00
15,000.00	20,000.00	20.00
20,000.00	25,000.00	25.00
25,000.00	30,000.00	30.00
30,000.00	40,000.00	35.00
40,000.00	50,000.00	50.00
50,000.00	75,000.00	60.00
75,000.00	100,000.00	90.00
100,000.00	150,000.00	120.00
150,000.00	200,000.00	180.00
200,000.00	250,000.00	250.00
250,000.00	300,000.00	300.00
300,000.00	400,000.00	360.00
400,000.00	500,000.00	500.00
500,000.00	600,000.00	650.00
600,000.00	750,000.00	800.00
750,000.00	1,000,000.00	900.00
1,000,000.00	1,500,000.00	1,200.00
1,500,000.00	2,000,000.00	1,800.00
2,000,000.00	2,500,000.00	2,400.00
2,500,000.00	3,000,000.00	3,000.00
3,000,000.00	3,500,000.00	3,600.00
3,500,000.00	4,000,000.00	4,200.00
4,000,000.00	4,500,000.00	4,800.00
4,500,000.00	5,000,000.00	5,400.00
5,000,000.00	—	6,000.00

 

(b)

For every dealer in merchandise, services and rentals not otherwise provided for by this article or by special laws, whether conducted as principal, agent on commission or otherwise, the license tax shall be based on the amount of gross sales and receipts at the rate set in this section.

(Parish Code 1977, § 13-29)

State law reference

Similar provisions, R.S. 47:354.