§ 82-660. Retail dealers selling to certain types of consumers.

(a)

For every business of selling at retail from a fixed place of business merchandise to dairymen and cattlemen or farmers, federal, state, parish or municipal governments, or institutions, to hospitals, educational or charitable institutions, or to manufacturers, public utility companies, processors, refiners, fabricators, contractors, severers of natural resources, carriers of freight and/or passengers, pipelines, hotels and restaurants, the license tax shall be based on gross annual sales. The amount of license tax under this section shall be as shown in the following table:

If the gross sales are:
As much as	But less than	The annual license tax shall be
$         0.00	$    50,000.00	$   25.00
50,000.00	100,000.00	50.00
100,000.00	150,000.00	75.00
150,000.00	250,000.00	100.00
250,000.00	500,000.00	150.00
500,000.00	600,000.00	200.00
600,000.00	800,000.00	250.00
800,000.00	1,000,000.00	300.00
1,000,000.00	1,500,000.00	400.00
1,500,000.00	2,000,000.00	500.00
2,000,000.00	2,500,000.00	700.00
2,500,000.00	3,000,000.00	900.00
3,000,000.00	4,000,000.00	1,000.00
4,000,000.00	5,000,000.00	1,250.00
5,000,000.00	5,500,000.00	1,800.00
5,500,000.00	6,000,000.00	2,400.00
6,000,000.00	6,500,000.00	3,000.00
6,500,000.00	7,000,000.00	3,600.00
7,000,000.00	7,500,000.00	4,200.00
7,500,000.00	8,000,000.00	4,800.00
8,000,000.00	9,000,000.00	5,200.00
9,000,000.00	10,000,000.00	5,600.00
10,000,000.00	—	6,000.00

 

(b)

Wholesale dealers in merchandise and businesses selling building material at retail or wholesale, subject to tax under section 82-661, who also sell at retail to the consumers named in this section, may obtain a single license covering both operations computed at the rates in this section, provided they include in the tax base the total gross sales of both types of businesses.

(Parish Code 1977, § 13-45)

State law reference

Similar provisions, R.S. 47:354.