Article II. OCCUPATIONAL LICENSE TAX


§ 13-16. Imposition of tax; municipalities and parishes.
§ 13-17. General definition.
§ 13-18. Payment of tax.
§ 13-19. New business; license due upon commencement.
§ 13-20. Change of ownership or lessee.
§ 13-21. Separate license required for each location, based on primary class of business.
§ 13-22. Class of business.
§ 13-23. Period used where gross receipts are the measure of the license.
§ 13-24. Taxpayers required to keep records; confidentiality.
§ 13-25. Application for licenses.
§ 13-26. Failure to pay tax; judgment prohibiting further pursuit of business.
§ 13-27. Collector authorized to make rules and regulations.
§ 13-28. Records to be kept by collector.
§ 13-29. Retail dealers in merchandise, services, and rentals.
§ 13-30. Retail dealers in gasoline and motor fuel.
§ 13-31. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors.
§ 13-32. Business of lending or of dealing of notes secured by chattel mortgages or other liens.
§ 13-33. Business of lending or of dealing of notes secured by chattel mortgages or other liens.
§ 13-34. Brokerage and commission agents.
§ 13-35. Public utilities.
§ 13-36. Businesses where licenses are based on flat fees.
§ 13-37. Exemptions.
§ 13-38. Deductions.
§ 13-39. Special provisions.
§ 13-40. Exemptions and deductions; governmental subdivisions.