§ 82-668. Real estate brokers.  


Latest version.
  • For carrying on each business known as real estate broker, the license tax shall be based on gross annual commissions earned for services performed by the broker or agent in the parish, regardless of whether the principal or party solicited is within or without the parish. Gross annual commissions shall include all income, earnings and receipts from negotiating the purchase or sale of real property, procuring loans on mortgages, collecting rents, attending to the renting and leasing of houses and lands, and other activities common to a real estate brokerage business. The amount of this license tax shall be as shown in the following table:

    If the gross commissions are:
    As much as But less than The annual
    license tax
    shall be
    $      0.00   5,000.00 $   15.00
    5,000.00 10,000.00 30.00
    10,000.00 15,000.00 50.00
    15,000.00 20,000.00 70.00
    20,000.00 25,000.00 90.00
    25,000.00 30,000.00 112.00
    30,000.00 40,000.00 137.00
    40,000.00 50,000.00 180.00
    50,000.00 65,000.00 225.00
    65,000.00 80,000.00 300.00
    80,000.00 100,000.00 360.00
    100,000.00 125,000.00 450.00
    125,000.00 150,000.00 600.00
    150,000.00 175,000.00 675.00
    175,000.00 200,000.00 750.00
    200,000.00 250,000.00 900.00
    250,000.00 300,000.00 1,050.00
    300,000.00 350,000.00 1,200.00
    350,000.00 400,000.00 1,400.00
    400,000.00 450,000.00 1,600.00
    450,000.00 500,000.00 1,800.00
    500,000.00 2,000.00

     

(Parish Code 1977, § 13-53)

State law reference

Similar provisions, R.S. 47:342, 47:357.