La. Revenue and Taxation § 47:346

Current with changes from the 2024 Legislative Session

Section 47:346 - Separate license required for each location, based on primary class of business

Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house, or boarding house.

La. Revenue and Taxation § 47:346

Acts 1988, No. 752, §1, eff. Jan. 1, 1989.

Acts 1988, No. 752, §1, eff. 1/1/1989.

SEE ACTS 1988, NO. 752, §3 REGARDING EFFECTIVE DATE.