§ 82-674. Public utilities and telephone, telegraph and express businesses.

(a)

For carrying on each business of gas light, heat or power, electric light, heat or power, or waterworks, and for each telephone, telegraph or express business, the license tax shall be based on gross annual revenue from all business activities as shown in the following table:

If the gross revenues are:
As much as	But less than	The annual license tax shall be
$        0.00	$    3,000.00	$    5.00
3,000.00	6,000.00	10.00
6,000.00	9,000.00	15.00
9,000.00	12,000.00	20.00
12,000.00	15,000.00	25.00
15,000.00	20,000.00	50.00
20,000.00	25,000.00	60.00
25,000.00	37,500.00	75.00
37,500.00	50,000.00	115.00
50,000.00	75,000.00	150.00
75,000.00	100,000.00	200.00
100,000.00.	150,000.00	300.00
150,000.00	200,000.00	450.00
200,000.00	250,000.00	650.00
250,000.00	500,000.00	750.00
500,000.00	750,000.00	1,500.00
750,000.00	1,000,000.00	2,250.00
1,000,000.00	1,250,000.00	3,000.00
1,250,000.00	1,500,000.00	3,750.00
1,500,000.00	1,750,000.00	4,500.00
1,750,000.00	2,000,000.00	5,250.00
2,000,000.00	2,250,000.00	6,000.00
2,250,000.00	2,500,000.00	6,900.00
2,500,000.00	—	7,500.00

 

(b)

A person engaged in the business of selling electricity in more than one municipality, locality or community shall be deemed to be carrying on but one business, and to have only one place of business, which place of business shall be the place where the general office of such person is located.

(Parish Code 1977, § 13-59)

State law reference

Similar provisions, R.S. 47:358.