§ 13-30. Retail dealers in gasoline and motor fuel.  


Latest version.
  • For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise, services, and rentals using the table in R.S. 47:354—Retail dealers in merchandise, services, and rentals. The maximum sum of the tax using the two tables shall not exceed six thousand two hundred dollars ($6,200.00).

    If the gallons sold are as much as: But less than The annual license shall be:
     $0   $55,000  $50
     55,000   85,000   60
     85,000  110,000   90
     110,000  165,000  120
     165,000  225,000  180
     225,000  275,000  250
     275,000  325,000  300
     325,000  450,000  360
     450,000  550,000  500
     550,000  650,000  650
     650,000  825,000  800
     825,000 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

     

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