La. Revenue and Taxation § 47:1001
Current with changes from the 2024 3rd Extraordinary Session
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
La. Revenue and Taxation § 47:1001