Lafayette City-Parish Consolidated Government |
Code of Ordinances |
LAFAYETTE CITY-PARISH CONSOLIDATED GOVERNMENT CODE OF ORDINANCES |
Chapter 82. TAXATION |
Article VI. PARISH OCCUPATIONAL LICENSE TAX |
§ 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.