§ 13-17. General definition.

For the purposes of this chapter, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the chapter, the following words shall have the respective meanings ascribed to each in this section.

(1)

Business. "Business" includes any business, trade, profession, occupation, vocation, or calling.

(2)

Collector. For the purpose of this chapter, the "collector" is the tax collector, finance officer, treasurer, city clerk, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish.

(3)

Contractor. "Contractor" is synonymous with the term "Builder" and means a person, firm, partnership, corporation, association, or other organization, or a combination of them, which undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structure or works in connection therewith and includes subcontractors and specialty contractors. As such, the word, "contractor" shall include oil field service contractors, which shall consist of those contractors performing general oil well servicing, maintenance, and construction when conducted as a single company unit. "General oil well servicing" shall include welding, pipe coating, pipe inspection, wireline service, automation, workover, logging, analysis, seismograph, installing and servicing equipment, packing, platform work, perforating, and completion.

(4)

Contractor's gross receipts. For the purposes of computing the license fee provided for in R.S. 47:355 of this chapter, a "contractor's gross receipts" are determined the same for all contractors, whether or not they have a lump sum contract or a cost plus contract. The gross receipts for a lump sum contract are based on the actual amount of the contract, whereas, the gross receipts for a cost plus contract are based on the actual cost of the contract to the owner including the amount added thereto as a fee.

(5)

Fixed location. For the purpose of this chapter, a "fixed location" means any permanent structure which is used to provide goods or services to consumers.

(6)

Gross commissions for travel agencies. For carrying on each business of travel agency, the license tax shall be based on gross commissions. "Gross commissions" for travel agencies is defined as fees earned on the sales of tickets and provision of other services and shall not include actual ticket prices.

(7)

Gross income for real estate broker. For carrying on each business of real estate broker, the license tax shall be based on gross income. "Gross income for real estate brokers" is defined as those fees from any source deposited into the real estate broker's agency's general fund account less escrow deposits, and less fees paid to cooperating real estate brokers. Notwithstanding any provisions herein to the contrary, the maximum amount paid by a real estate broker shall be two thousand, two hundred dollars ($2,200.00).

(8)

Peddler. For the purpose of this article, a "peddler" means any person who uses the same vehicle or a combination of one (1) or more vehicles for the purpose of selling merchandise, vegetables, or fruit at a temporary location shall be deemed a peddler. "Peddler" shall include, but is not limited to, hawkers and any retail dealers not having a fixed place of business. Peddler must have permission to occupy parking space from landowner.

(9)

Person. "Person" includes an individual, firm, corporation, partnership, association, or other legal entity.

(10)

Retail dealers to institutional consumers. For the purpose of this chapter, a "retail dealer to institutional consumers" includes all businesses selling, at retail from a fixed place of business, merchandise to dairymen, cattlemen, or farmers, to federal, state, parish, or municipal governments or institutions, to educational or charitable institutions, to hospitals, manufacturers, public utility companies, processors, refiners, fabricators, contractors, servicers of natural resources, carriers of freight or passengers, pipe lines, hotels, and restaurants provided that such sales constitute the major portion of the business.

(11)

Separate location. As used in R.S. 47:346 of this chapter, a "separate location" exists unless a similar or associated type of business is operated as a unit under a single roof or on the same contiguous tract of land.

(12)

Wholesale dealer. For the purpose of this chapter, except as specifically provided in this chapter, a "wholesale dealer" means any person who sells to other dealers who in turn resell.

(Ord. of 7-6-10(2))