§ 82-652. Undertakers and funeral directors.

(a)

Every person carrying on the business of undertaking and funeral directing shall pay a license tax based on the gross annual receipts of such business. The amount of this license tax shall be as shown in the following table:

If the gross receipts are:
As much as	But less than	The annual license tax shall be
$       0.00	$   25,000.00	$   10.00
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

 

(b)

The term "gross annual receipts," as used in this section, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest.

(Parish Code 1977, § 13-37)

State law reference

Similar provisions, R.S. 47:354.