§ 82-651. Cold storage plants or packinghouses for meat and fish.

Every cold storage plant, cold storage locker plant or refrigerated lockers, except such cold storage plants as may be authorized to do business as public warehousemen under the provisions of R.S. tit. 54, ch. 2 (R.S. 54:111 et seq.), and every packinghouse doing a cold storage business, for each location, shall pay an annual license tax based on gross sales, in accordance with the following schedule:

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	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	5,500,000.00	6,000.00
5,500,000.00	—	6,200.00

 

(Parish Code 1977, § 13-36)

State law reference

Similar provisions, R.S. 47:354.