Occupational License Tax Renewals
The Finance Department Revenue
Division collects occupational license taxes from businesses located in East
Baton Rouge Parish. New businesses must obtain their occupational license
one month prior to opening their business. To obtain an Occupational License,
you must complete the Business Registration
Application Form for OLT/Sales Tax
and submit it to the Revenue Division along with a
check made payable to the City and Parish Treasurer for $50 for businesses that open January 1 -
June 30 or $25 for businesses that open July 1 - December 31. Once your application is processed by the
Taxpayer Assistance Section, a temporary Occupational License
Certificate will be mailed to you to be posted in your place of business.
Certain businesses applying for an occupational license require
approval from the Department of Public Works-Inspection Division and/or the Department of
Health. A fee is charged to obtain a zoning clearance or certificate of occupancy.
Please contact the Permit Department (see
Starting a New Business) to ensure that your business is properly zoned.
The temporary license should be
submitted after the business has operated
for 30 days. The gross receipts for that period shall be multiplied by the
number of months, or major fraction thereof remaining in the calendar year to
determine if any additional occupational license tax is due. A permanent
license will be issued at this time. Additional questions concerning obtaining an Occupational License can be
addressed by the Revenue Division at (225) 389-3084 or send us an
Rate of Tax
The rate of tax varies with each class of business (see
Occupational License Tax Tables).
Renewal of an Occupational
License is due on January 1st and becomes delinquent on March 1st.
The renewal of your Occupational License is based upon your business
activity for the previous year. Please refer to the
Occupational License Tax Ordinance for additional
information. The delinquent penalty is 5% for each 30 days or fraction thereof
with a maximum of 25%. The interest is 15% per annum from date due until
The occupational license tax shall not apply to
Blind persons and their widows or orphans,
where the business is conducted by any blind person, exclusively for his own support or
the support of his family.
Any occupational license tax imposed on retail dealers not having a
fixed place of business shall not apply to Louisiana artists and craftsmen who display
their own original art and handicraft for sale at functions sponsored by non-profit
Artists, craftsmen, and vendors who are authorized to display their
own original art and handicraft for sale at functions sponsored by a Baton Rouge (IRS
501C) non-profit organization or vendors authorized by a Baton Rouge (IRS 501C) non-profit
organization at its function.
Qualified non-profit organizations which are exempt from the
collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the
payment of federal income taxes under the applicable provisions of the Internal Revenue
Any person engaged in the business of selling at wholesale malt,
vinous, spirituous, alcoholic, or intoxicating liquor containing more than six percent of
alcohol by volume, and beer, porter, ale, fruit juices, and wine containing more than
one-half percent of alcohol by volume.
Banks, homestead and building and loan associates, editors,
broadcasters, publishers, clerks, laborers, ministers of religion, school teachers,
graduated trained nurses, those engaged in agricultural or horticultural pursuits, those
operating sawmills, and corporations organized and operated for the purpose of lending
money to farmers for production purposes (the stock of which is owned by farmer members
and employees of such corporations).
Manufacturers, except those manufacturers who sell their manufactured
articles at retail shall be subject to the payment of a license tax on such retail sales.
Exhibitors for trade shows when the promoter has paid the license
Business Classification Listing
The Business Classification Listing provides an alphabetical
listing of business classifications and their corresponding Occupational License Tax
Going Out of Business
In the event that you cease doing business for any reason, sell your
business, or the legal status of the business changes, you must do the following:
Return your Sales Tax Registration Certificate with the proper
information on the reverse side, along with your last sales/use tax report marked
Return your Occupational License with the applicable information
reflected on the reverse side.
If you have a "GOING OUT OF BUSINESS" sale, you must contact
the Taxpayer Assistance Section at (225) 389-3084 and the Attorney General's
Consumer Protection Division at 1-800-351-4889 prior to conducting the sale.