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 Jefferson Parish
 Code of Ordinances
 Chapter 35. TAXATION
 Article VI. OCCUPATIONAL LICENSE TAX

  § 35-174. Retail dealers in merchandise, services and rentals.  

Latest version.

  • (a)

    For every fixed location retail dealer in merchandise, services and rentals, including but not limited to all businesses enumerated in this section, the license shall be based on the total business activity and shall be based on the table below:

    If the gross sales are:

    As Much As But Less Than The Annual License Shall Be:
    $ 0 $ 50,000 $ 50
    50,000 75,000 60
    75,000 100,000 90
    100,000 150,000 120
    150,000 200,000 180
    200,000 250,000 250
    250,000 300,000 300
    300,000 400,000 360
    400,000 500,000 500
    500,000 600,000 650
    600,000 750,000 800
    750,000 1,000,000 900
    1,000,000 1,500,000 1,200
    1,500,000 2,000,000 1,800
    2,000,000 2,500,000 2,400
    2,500,000 3,000,000 3,000
    3,000,000 3,500,000 3,600
    3,500,000 4,000,000 4,200
    4,006,000 4,500,000 4,800
    4,500,000 5,000,000 5,400
    5,000,000 5,500,000 6,000
    5,500,000 _____ 6,200

     

    (b)

    This schedule includes but is not limited to the following businesses:

    Abstractors; advertising agencies; ambulance services; amusement parks; appraisers; barbershops; beauty salons; boats or barge carriers of freight or passengers; bonding companies, surety companies or bondsmen; business, professional or instructional schools; cable television businesses; carpet and rug cleaning businesses; cold storage plants or refrigerated lockers; collecting agencies; commercial reporting or rating agencies; credit bureaus; decorators; detective agencies; elevator repair, service, and maintenance businesses; employment agencies; engravers; ferry boats; flea market participants; health or recreational clubs; insurance adjusters; jewelers; businesses engaged in leasing, renting or licensing the use of movable property medical transportation services; miniature golf links; motor vehicle carriers of freight or passengers; motor vehicle rentals; motor vehicle repair and repainting shops; motor vehicle storage businesses; operators of coin vending and weighing machines; packing houses for meats and fish; parking lots; photographers; railroad carriers of freight or passengers; repair businesses; restaurants, coffee houses, or other eating establishments; retail dealers in boats; retail dealers in merchandise; retail dealers in motor vehicles; service businesses; sign painting; skating rinks; steam cleaning; steam dyeing, or steam pressing businesses; storage rooms or landings; taxicab service; theaters; tourist camps; towboat or tugboat businesses; trackless trolleys or buses; transportation businesses; trucking businesses; undertakers and funeral directors; warehouses; washaterias or laundromats; watchman agencies; and wreckers and tow truck services.

    (c)

    For every dealer in merchandise, service and rentals not otherwise provided for by this article or by special laws, whether conducted as principal, agent or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set above.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

State license, R.S. § 47:354.