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Occupational License Tax Tables

Listed below are the Occupational License Tax Tables.  Use the table applicable to your business to determine your tax liability due to the City-Parish Revenue Division.  Under the provisions of the Occupational License Tax Ordinance, you are required to report the amount of gross sales, receipts, commissions, etc., for the annual renewal of the Occupational License Tax and the first 30-day period following the actual date of beginning business as reported on the Gross Sales Reporting Form. This document is in PDF format.  Download the free viewer from www.adobe.com

TABLE 1
RETAIL DEALERS

If the Gross Sales are:

As Much As: But Less Than: The Annual License
Shall Be:
$0 $50,000 $50
50,000    75,000 60
75,000 100,000 90
100,000 150,000 120
150,000 200,000 180
200,000 250,000 250
250,000 300,000 300
300,000 400,000 360
400,000 500,000 500
500,000 600,000 650
600,000 750,000 800
750,000 1,000,000 900
1,000,000 1,500,000 1,200
1,500,000 2,000,000 1,800
2,000,000 2,500,000 2,400
2,500,000 3,000,000 3,000
3,000,000 3,500,000 3,600
3,500,000 4,000,000 4,200
4,000,000 4,500,000 4,800
4,500,000 5,000,000 5,400
5,000,000 5,500,000 6,000
5,500,000 + 6,200

TABLE 2
WHOLESALE DEALERS

If the Gross Sales are:

As Much As: But Less Than: The Annual License
Shall Be:
$0 $100,000 $50
100,000 150,000 75
150,000 250,000 100
250,000 500,000 150
500,000 600,000 200
600,000 800,000 250
800,000 1,000,000 300
1,000,000 1,500,000 400
1,500,000 2,000,000 500
2,000,000 2,500,000 700
2,500,000 3,000,000 900
3,000,000 4,000,000 1,000
4,000,000 5,000,000 1,250
5,000,000 5,500,000 1,800
5,500,000 6,000,000 2,400
6,000,000 6,500,000 3,000
6,500,000 7,000,000 3,600
7,000,000 7,500,000 4,200
7,500,000 8,000,000 4,800
8,000,000 9,000,000 5,200
9,000,000 10,000,000 5,600
10,000,000 11,000,000 6,000
11,000,000 12,000,000 6,400
12,000,000 13,000,000 6,800
13,000,000 14,000,000 7,200
14,000,000 + 7,500

TABLE 3
LENDING BUSINESSES

If the Amount of the Loan Made is:

As Much As: But Less Than: The Annual License
Shall Be:
$0 $250,000 $50
250,000 500,000 100
500,000 750,000 150
750,000 1,000,000 200
1,000,000 1,250,000 250
1,250,000 1,500,000 300
1,500,000 1,750,000 350
1,750,000 2,000,000 400
2,000,000 2,250,000 450
2,250,000 2,500,000 500
2,500,000 3,000,000 550
3,000,000 3,500,000 600
3,500,000 4,000,000 650
4,000,000 4,500,000 700
4,500,000 5,000,000 750
5,000,000 5,500,000 800
5,500,000 6,000,000 850
6,000,000 6,500,000 900
6,500,000 7,000,000 950
7,000,000 7,500,000 1,000
7,500,000 8,000,000 1,050
8,000,000 8,500,000 1,100
8,500,000 9,000,000 1,150
9,000,000 9,500,000 1,200
9,500,000 10,000,000 1,250
10,000,000 11,000,000 1,350
11,000,000 12,000,000 1,450
12,000,000 13,000,000 1,550
13,000,000 14,000,000 1,650
14,000,000 15,000,000 1,750
15,000,000 16,000,000 1,850
16,000,000 17,000,000 1,950
17,000,000 18,000,000 2,050
18,000,000 19,000,000 2,150
19,000,000 20,000,000 2,250
20,000,000 25,000,000 2,500
25,000,000 30,000,000 3,000
30,000,000 35,000,000 3,500
35,000,000 + 3,700

TABLE 4
COMMISSION BROKER AGENT

If the Gross Annual Commissions and Brokerages are:

As Much As: But Less Than: The Annual License
Shall Be:
$0 $15,000 $50
15,000 20,000 70
20,000 25,000 90
25,000 30,000 112
30,000 40,000 137
40,000 50,000 180
50,000 65,000 225
65,000 80,000 300
80,000 100,000 360
100,000 125,000 450
125,000 150,000 600
150,000 175,000 675
175,000 200,000 750
200,000 250,000 900
250,000 300,000 1,050
300,000 350,000 1,200
350,000 400,000 1,400
400,000 450,000 1,600
450,000 500,000 1,800
500,000 550,000 2,000
550,000 600,000 2,200
600,000 650,000 2,400
650,000 700,000 2,600
700,000 750,000 2,800
750,000 800,000 3,000
800,000 850,000 3,200
850,000 900,000 3,400
900,000 950,000 3,600
950,000 + 3,700

TABLE 5
PUBLIC UTILITIES

If the Gross Annual Receipts are:

As Much As: But Less Than: The Annual License
Shall Be:
$0 $20,000 $50
20,000 25,000 60
25,000 37,500 75
37,500 50,000 115
50,000 75,000 150
75,000 100,000 200
100,000 150,000 300
150,000 200,000 450
200,000 250,000 650
250,000 500,000 750
500,000 750,000 1,500
750,000 1,000,000 2,250
1,000,000 1,250,000 3,000
1,250,000 1,500,000 3,750
1,500,000 1,750,000 4,500
1,750,000 2,000,000 5,250
2,000,000 2,250,000 6,000
2,250,000 2,500,000 6,900
2,500,000 + 7,500

TABLE 6
BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES

Investment Banking $500
Peddlers and Itinerant Vendors $200
Itinerant Vendors - Farm and Seafood Products $100
Mechanical or Electronic Amusement Machines or Devices $20
Electronic Pinball Machine, Flipper Machine or Video Game $50
Mobile Home Sales, Rentals and Repairs - Maximum License Tax $800
Circuses, Concerts, Carnivals, Professional Sports, Special Events $250
Nursing Homes (two separate licenses required) 1/3 of Gross Receipts (See Table 1), plus $2/Room
Hotel, Motels, Rooming and Boarding Houses $2/Room
Professionals and All Other Businesses For all businesses not otherwise covered by or specifically exempted by ordinance, the license shall be one-tenth of one percent (.1%) of the annual gross receipts with a minimum tax of $50 and a maximum tax of $2,000.

SPECIAL INSTRUCTIONS

Real Estate Brokers Maximum License Fee - $2,200.
Contractors All contractors, cost plus or lump-sum shall pay a license fee not to exceed $750.
Retail or Wholesale Dealers of Motor Vehicles and Boats Maximum license fee shall be computed on gross sales of motor vehicles, boats, parts, accessories, and repair services not to exceed $700,000.
Retail Dealers of Building Materials Maximum license fee - $6,200.
Retail Sale of Wine and Liquor Retail dealers holding a Class A or Class B liquor permit shall be entitled to, upon request, a deduction of 20% of actual gross sales in determining the amount of license tax.
Petroleum Tax Retailers of gasoline are allowed a deduction for excise taxes paid on the purchase of gasoline, motor fuels, and lubricating oils.
Pawnbrokers Table 1 - Minimum fee - $300.  The license tax shall be based on the amount of gross sales and receipts from any retail sales, plus the amount of loans made by the business.

Return to the Business Classification Listing.

Return to the Tax Application Packet.