La. Stat. tit. 26 § 274

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 26:274 - Local permits
A.
(1) Parishes and municipalities may issue and require local permits similar to those issued by the commissioner and may charge and collect fees therefor. No parish or municipality shall require permits of any commercial airline which has been issued a Class B retailer permit.
(2) Parishes and municipalities shall not require a local permit for any third-party delivery company which has been issued a state delivery service permit in accordance with the provisions of this Chapter. Parishes and municipalities shall not require an additional local permit for the delivery of alcoholic beverages by any licensed retail dealer that has been issued a state delivery service permit in accordance with the provisions of this Chapter.
B. Parishes and municipalities of less than four hundred thousand shall not charge more than one hundred dollars per year for a wholesale dealer's permit, seventy-five dollars per year for a Class A retail dealer's permit, and sixty dollars per year for a Class B retail dealer's permit. Municipalities with a population of four hundred thousand or more shall not charge more than one hundred thirty-five dollars per year for a wholesale dealer's or Class A retail dealer's permit.
C. When a person obtains the required local wholesaler's permit to engage in business as a wholesaler of beverages of low alcoholic content, he may do business in other municipalities or parishes and these municipalities and parishes shall not impose a tax or license of any nature on him to do business within their territorial limits unless he maintains a regular branch of his wholesale business within their respective limits.
D. No parish or municipality shall require a person to secure a permit as a dealer in beverages of high alcoholic content as a condition precedent to issuing a permit to engage in the business of wholesale or retail dealer in beverages of low alcoholic content.
E.
(1) Those jurisdictions requiring a person to obtain a license in order to sell or handle beverage alcohol shall not require such person to obtain a new permit due to his change of employment until the original permit has expired. This provision shall not apply to those persons employed as bartenders.
(2) Any person who has obtained a server permit in accordance with the provisions of R.S. 26:931 et seq. solely for the purpose of delivering alcoholic beverages pursuant to R.S. 26:308 shall be exempt from the requirement to obtain a local permit required by a jurisdiction to sell or handle alcoholic beverages. This exemption, however, applies only to the handling of alcoholic beverages by the person while engaged in conduct in the course and scope of his employment, whether as a W-2 or 1099 employee, for delivery for the third party. The person shall be required to obtain any permit required by any jurisdiction for the selling or handling of alcoholic beverages for any employment duties outside of that required by the person's employment with a third-party delivery company.

La. R.S. § 26:274

Acts 1985, No. 319, §1, eff. July 9, 1985; Acts 1987, No. 696, §1; Acts 1990, No. 168, §1; Acts 1992, No. 951, §1; Acts 2003, No. 6, §1; Acts 2019, No. 433, §1, eff. June 22, 2019; Acts 2022, No. 482, §1; Acts 2022, No. 514, §1.
Amended by Acts 2022, No. 514,s. 1, eff. 8/1/2022.
Amended by Acts 2022, No. 482,s. 1, eff. 8/1/2022.
Amended by Acts 2019, No. 433,s. 1, eff. 6/22/2019.
Acts 1985, No. 319, §1, eff. 7/9/1985; Acts 1987, No. 696, §1; Acts 1990, No. 168, §1; Acts 1992, No. 951, §1; Acts 2003, No. 6, §1.