§ 35-179. Businesses where licenses are based on flat fees.

The following types of businesses shall obtain an annual license based on the flat fee designated hereafter. For purposes of this section, the minimum tax noted in for most new businesses for the first year of commencement or fractional part thereof does not apply.

(a)

Private banking or investment banking business. For each business of carrying on a private banking house, business or agency, investment banking house, business or agency, a license based on a flat fee of five hundred dollars ($500.00) shall be required. The term "investment banking" means a business that is carried on through the purchase or underwriting of security issues and their subsequent sale to investors.

(b)

Pawnbrokers and persons lending money on wages or salaries. For each and every pawnbroker, or person keeping a loan office and engaged in lending money on articles pawned or pledged, and for each and every money broker, money lender, or person lending money on, or purchasing time, wages, or salaries of laborers, clerks, or other wage earners or other persons, whether the same be earned or unearned, and whether the business is conducted in an office or otherwise, a license based on a flat fee of one thousand dollars ($1,000.00) shall be required. Persons licensed under this category may conduct retail sales, provided that the gross receipts from such sales do not exceed one hundred thousand dollars ($100,000.00). if the gross receipts from retail sales exceed one hundred thousand dollars ($100,000.00), a retail license is required. Such retail license shall be based on the sum of the gross receipts of the retail sales and of one-third ( 1/3 ) of the total amount of the money loaned. The license fee shall be based on the rates listed in the table in section 35-174.

(c)

Peddlers and itinerant vendors.

(1)

All peddlers, hawkers, itinerant vendors, and every person who displays samples, models, goods, wares, or merchandise on a temporary basis in any hotel, motel, bed and breakfast, short-term rental, store, storehouse, house, vehicle, or any other place, for the purpose of securing orders for the retail sale of such goods, wares, or the like kind or quality, either for immediate or future delivery shall obtain a license based on a fee not to exceed two hundred dollars ($200.00) provided that an itinerant vendor of agricultural products purchased directly from farmers or an itinerant vendor of seafood products who has either harvested the seafood himself or has purchased the seafood directly from commercial fishermen or shrimpers shall obtain a license based on a flat fee not to exceed one hundred dollars ($100.00);

(2)

This section does not apply to the following classes: those persons making house-to-house or personal calls displaying samples and taking orders for shipment directly from the manufacturer; those persons making a business call or visit upon the verbal or written invitation of the inhabitant of the premises; those persons, or their representatives, engaged in the business of selling at wholesale, from a fixed place of business in this state, to licensed retail dealers; and vendors, or their agents or representatives, in the sale or delivery of petroleum products when drawn, conveyed and distributed from a stock maintained at a warehouse, distributing station or established place of business;

(3)

The sheriff shall require all peddlers to exhibit their occupational license. The license shall indicate thereon the motor vehicle license number. They shall seize the merchandise and any vehicle or other conveyance used by the peddler to peddle the same, if the peddler fails or refuses to exhibit his license. All property seized shall be turned over to a court of competent jurisdiction, to be sold according to law, to satisfy the license due and enforce the privilege therefor. The rights of the holder of a chattel mortgage note or any vehicle seized shall not be affected or prejudiced as a result of the seizure;

(4)

Whoever shall sell goods, wares and merchandise as a peddler without first obtaining the license herein required shall be guilty of a misdemeanor and upon conviction shall be fined not less than five hundred dollars ($500.00) or shall be imprisoned not more than sixty (60) days, or both.

(d)

Mechanical or electronic amusement machines or devices.

(1)

Every person engaged in the business of operating or who permits to be operated in his place of business any mechanical or electronic amusement machine or device shall pay a license fee of fifteen dollars ($15.00) for each such machine or device, except that the license fee for each electronic pinball, flipper machine or video game shall be fifty dollars ($50.00) for each such machine or device;

(2)

The provisions of this subsection shall not apply in cases where the person engaged in the business of operating such mechanical devices are operating same under a written contract with and are solely sponsored by a nonprofit corporation for the purpose of conducting a fair, festival, or trade show which has as one (1) of its objectives the promotion of agricultural and agri-industrial products. For the purposes of this subsection, the term "nonprofit corporation" shall be construed to mean only a nonprofit corporation which (1) was organized under the provisions of Chapter 2 of Title 12 of the Louisiana Revised Statutes of 1950 prior to January 1, 1969; and (2) holds membership in good standing in an association organized for the purpose of promoting fairs, festivals and trade shows in the State of Louisiana;

(3)

For the purpose of this subsection, a "coin-operated mechanical amusement device" is any machine or device operated by depositing a coin, token, slug or similar object for the placing of the device in readiness of play. This definition includes but is not limited to the following devices: video games, merry-go-rounds, mechanical hobby horses, jukeboxes, pool tables, domino tables, bowling alleys, blood pressure monitors, and pulse rate monitors;

(4)

All such mechanical amusement devices subject to tax under this subsection and which do not return to the operator or player thereof anything but free additional games or plays or, through the exercise of the skill of the operator or player, a merchandise prize, shall not be deemed to be classed as gambling devices, and neither this section nor any other act shall be construed to prohibit same. Payment of the tax imposed by this subsection shall not be held to legalize the operation of any machine or device defined herein which is prohibited by law. This subsection shall not be held to repeal any provisions of any law prohibiting the operation, possession or use of any such machine or device.

(e)

Evidence of payment. The payment of the taxes levied by this section shall be evidenced by a certificate of tax payment, or a stamp, or similar evidence of tax payment which shall be is. sued by the collector. The certificate of payment shall be securely affixed or attached to each machine or other device with respect to which a tax has been paid, or if such certificate cannot be affixed, shall be prominently posted in the place in which the machine or device is located and near to such machine or device. If a machine or device is replaced by another, such other machine or device shall not be considered an additional device service. Certificates of tax payment or stamps are not transferable from one (1) taxing jurisdiction to another.

(f)

Enforcement. The penalties and procedures of this article relating to the enforcement and collection of the occupational license tax provisions shall apply to any person who is in possession, control or custody of any machine or device on which taxes are imposed by subsection (d) of this section and which is being operated or is permitted to be operated without having a certificate of tax payment issued by the collector and affixed or attached thereto, or prominently posted in the place in which the machine or device is located and near to such machine or device.

(g)

Professional sports. For each person owning or carrying on a business known as "professional sports" a license based on a flat fee of one thousand dollars ($1,000.00) shall be required. By way of extension and not of limitation, the business of "professional sports" shall include football, basketball and baseball games, where the individual participants are paid for their services. Sporting events that are provided for by special laws are exempt under this section.

(h)

Circuses, concerts, carnivals and special events. For each person operating a circus, carnival or other traveling show, and for each person or organization sponsoring a concert or other special event, including but not limited to gun shows. arts and crafts fairs, and antique shows, a license based on a flat fee of two hundred fifty dollars ($250.00) shall be required. This license shall be issued by the parish or municipality in which the event is located and shall be good for a period of ten (10) days. Should the person or organization move the circus, concert or other event to another jurisdiction in the state, a new license shall be required by that jurisdiction.

(i)

Hotels, motels, rooming houses, boardinghouses, bed and breakfast, or short-term rental. Any person operating a hotel, motel, rooming house, boarding house, bed and breakfast, or short-term rental shall pay an annual license tax of two dollars ($2.00) for each sleeping room contained by the hotel, motel, rooming house, boardinghouse, bed and breakfast, or short-term rental.

(j)

All other businesses. For businesses not otherwise covered by or specifically exempted under this article, including but not limited to printers, lithographers, editors, publishers, attorneys-at-law, accountants, oculists, physicians, osteopaths, dentists, chiropodists, bacteriologists, veterinarians, chemists, architects, and civil, mechanical, chemical, or electrical engineers engaged in the practice of their profession as an individual, or as a firm, partnership, or corporation, the license shall be one-tenth of one (0.10) percent of the annual gross receipts for professional fees for services rendered by the taxpayer, with a minimum tax of fifty dollars ($50.00) and a maximum tax of two thousand dollars ($2,000.00). The tax levied herein shall be levied only on the business and not separately on any individual who is employed by or is a member of the taxpayer which conducts its business as a firm, partnership, or corporation.

(Ord. No. 17268, § 1, 6-10-87; Ord. No. 17379, § 1, 11-4-87; Ord. No. 17449, §§ 1, 2, 2-10-88; Ord. No. 18652, § 1, 12-16-92; Ord. No. 21442, § 1, 11-14-01; Ord. No. 25513 , § 9, 2-21-18)

State law reference

State license, R.S. § 47:359