The fee for the initial calendar year shall be a flat fee per parcel of land not to exceed two hundred fifty dollars per year for each unimproved residential parcel and each improved residential parcel with a single dwelling unit, except that the fee shall be three hundred dollars per year for each improved residential parcel with two dwelling units, five hundred dollars per year for each improved residential parcel with three to four dwelling units, seven hundred fifty dollars per year for each improved residential parcel with five to nine dwelling units, twelve hundred fifty dollars per year for each improved residential parcel with ten or more dwelling units, five hundred dollars per year for each unimproved parcel zoned for commercial use, seven hundred fifty dollars per year for each improved parcel zoned for commercial use, and eighteen hundred dollars per year for each improved parcel, residential or commercial, used for the purposes of a rooming and boarding house, bed and breakfast, hostel, hotel/motel, etc., referred to in this Section as "transient housing". The fee amounts provided for in this Subparagraph shall be increased by twenty-five dollars per year for each calendar year after the initial calendar year.
La. R.S. § 33:9091.23