§ 82-673. Operation of office building.

Any person operating any office building and deriving revenue therefrom, whether operated in connection with any other business or not, shall pay a license tax equal to one-tenth of one percent of the gross rent or compensation therefrom. When any person owns and occupies any portion of the office building in the carrying on of its own business, only the part of the rent or compensation received from other persons shall be deemed as rent or compensation under this section. Where the building is owned by a subsidiary corporation, all of the capital stock of which (except directors' qualifying shares, if any) is owned by the subsidiary corporation, it shall be considered the same as if the building were owned by a parent corporation and the area used by them for which rent is paid shall not be considered as rent under this section.

(Parish Code 1977, § 13-58)

State law reference

Similar provisions, R.S. 47:357.