§ 82-647. Theaters and certain other places of amusement.  


Latest version.
  • For every business of keeping a theater, opera house, amphitheater, academy of music, moving picture theater, skating rink, miniature golf links or other similar place of amusement, the license tax shall be based on the gross annual sales, as follows:

    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

     

(Parish Code 1977, § 13-32)

State law reference

Similar provisions, R.S. 47:354.