§ 82-645. Engravers, appraisers, abstractors and jewelers.  


Latest version.
  • Every person carrying on the business or profession of engraver, appraiser, abstractor or jeweler shall be required to obtain a license based on the amount of gross annual sales of such business or profession. The license tax 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 $   25,000.00 $    5.00
    25,000.00 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 1,800.00

     

(Parish Code 1977, § 13-30)

State law reference

Similar provisions, R.S. 47:354.