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

  § 35-177. Brokerage and commission agents.  

Latest version.

  • (a)

    For every factorage, commission or brokerage business; dealers in stocks or bonds as principal; stocks, bonds or cotton factors, commission or brokerage businesses, whether or not the principal or party solicited is within or without the state, including but not limited to all businesses enumerated in this section, the license shall be based on gross annual commissions and brokerages earned on sales and purchases. The amount of the license shall be as shown in the table below and shall be subject to applicable deductions.

    If the gross annual commission and brokerage are:

    As Much As But Less Than The Annual License Shall Be:
    $ 0 $ 15,000 $ 50
    15,000 20,000 70
    20,000 25,000 90
    25,000 30,000 112
    30,000 40,000 137
    40,000 50,000 180
    50,000 . 65,000 225
    65,000 80,000 300
    80,000 100,000 360
    100,000 125,000 450
    125,000 150,000 600
    150,000 175,000 675
    175,000 200,000 750
    200,000 250,000 900
    250,000 300,000 1,050
    300,000 350,000 1,200
    350,000 400,000 1,400
    400,000 450,000 1,600
    450,000 500,000 1,800
    500,000 550,000 2,000
    550,000 600,000 2,200
    600,000 650,000 2,400
    650,000 700,000 2,600
    700,000 750,000 2,800
    750,000 800,000 3,000
    800,000 850,000 3,200
    850,000 900,000 3,400
    900,000 950,000 3,600
    950,000 _____ 3,700

     

    (b)

    This schedule includes, but is not limited to:

    Brokerages in money, produce or sugar; cotton compress businesses; cotton factor and commission businesses; cotton future brokerages; cotton pickeries; distillers of alcohol; grain and product commission houses; businesses engaged in leasing, renting or licensing the use of immovable property; livestock auctions; manufacturer's agents; operators of office buildings; owners or lessees of toll bridges or ferries; real estate brokers; slaughterhouses; steamboat or steamship agencies; stock or bonds brokerages; sugar factors.

    (c)

    For carrying on each business of dealing in or buying and selling stocks or bonds, as principal, the license shall be based on gross annual profits; however, where no gross annual profit is realized, the minimum tax under the above schedule shall be paid.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

State license, R.S. § 47:357.