Chapter 3 - OCCUPATIONAL LICENSE TAX
- Section 47:341 - Imposition of tax; municipalities and parishes
- Section 47:342 - General definitions
- Section 47:343 - Payment of tax
- Section 47:344 - New business; license due upon commencement
- Section 47:345 - Change of ownership or lessee
- Section 47:346 - Separate license required for each location, based on primary class of business
- Section 47:347 - Class of business
- Section 47:348 - Period used where gross receipts are the measure of the license
- Section 47:349 - Taxpayers required to keep records; confidentiality
- Section 47:349.1 - [Repealed]
- Section 47:350 - Application for licenses
- Section 47:351 - Failure to pay tax; judgment prohibiting further pursuit of business
- Section 47:351.1 - Occupational license tax refunds
- Section 47:352 - Collector authorized to make rules and regulations
- Section 47:353 - Records to be kept by collector
- Section 47:353.1 - [Repealed]
- Section 47:354 - Retail dealers in merchandise, services, and rentals
- Section 47:354.1 - Retail dealers in gasoline and motor fuel
- Section 47:355 - Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
- Section 47:356 - Business of lending or of dealing of notes secured by chattel mortgages or other liens
- Section 47:357 - Brokerage and commission agents
- Section 47:358 - Public utilities
- Section 47:359 - Businesses where licenses are based on flat fees
- Section 47:360 - Exemptions
- Section 47:361 - Deductions
- Section 47:362 - Special provisions
- Section 47:363 - Exemptions and deductions; governmental subdivisions
- Section 47:364 - [Repealed]
- Section 47:365, 47:366 - [Repealed]
- Section 47:367 - [Repealed]
- Section 47:368 to 47:375 - [Repealed]
- Section 47:376 - [Repealed]
- Section 47:377 to 47:379 - [Repealed]
- Section 47:380 - [Repealed]
- Section 47:381 - [Repealed]
- Section 47:382 to 47:384 - [Repealed]
- Section 47:385 - [Repealed]
- Section 47:385.1 - [Repealed]
- Section 47:386 to 47:388 - [Repealed]
- Section 47:389 - [Repealed]
- Section 47:390 - [Repealed]
- Section 47:391 - [Repealed]
- Section 47:392 to 47:403 - [Repealed]
- Section 47:404, 47:405 - [Repealed]