Chapter 3. Occupational License Tax
- LA REV STAT Tit. 47, § 341. Imposition of tax; municipalities and parishes
- LA REV STAT Tit. 47, § 342. General definitions
- LA REV STAT Tit. 47, § 343. Payment of tax
- LA REV STAT Tit. 47, § 344. New business; license due upon commencement
- LA REV STAT Tit. 47, § 345. Change of ownership or lessee
- LA REV STAT Tit. 47, § 346. Separate license required for each location, based on primary class of business
- LA REV STAT Tit. 47, § 347. Class of business
- LA REV STAT Tit. 47, § 348. Period used where gross receipts are the measure of the license
- LA REV STAT Tit. 47, § 349. Taxpayers required to keep records; confidentiality
- LA REV STAT Tit. 47, § 350. Application for licenses
- LA REV STAT Tit. 47, § 351. Failure to pay tax; judgment prohibiting further pursuit of business
- LA REV STAT Tit. 47, § 351.1. Occupational license tax refunds
- LA REV STAT Tit. 47, § 352. Collector authorized to make rules and regulations
- LA REV STAT Tit. 47, § 353. Records to be kept by collector
- LA REV STAT Tit. 47, § 354. Retail dealers in merchandise, services, and rentals
- LA REV STAT Tit. 47, § 354.1. Retail dealers in gasoline and motor fuel
- LA REV STAT Tit. 47, § 355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
- LA REV STAT Tit. 47, § 356. Business of lending or of dealing of notes secured by chattel mortgages or other liens
- LA REV STAT Tit. 47, § 357. Brokerage and commission agents
- LA REV STAT Tit. 47, § 358. Public utilities
- LA REV STAT Tit. 47, § 359. Businesses where licenses are based on flat fees
- LA REV STAT Tit. 47, § 360. Exemptions
- LA REV STAT Tit. 47, § 361. Deductions
- LA REV STAT Tit. 47, § 362. Special provisions
- LA REV STAT Tit. 47, § 363. Exemptions and deductions; governmental subdivisions