§ 35-180. Exemptions.

(a)

Blind persons and their widows or orphans. License taxes levied by this article shall not apply to blind persons, who are exempted from licenses taxes by Louisiana R.S. 46:371 through 46:373. The exemption provided by this subsection shall apply only where the business is conducted by any blind person exclusively for his own support or the support of his family.

(b)

Artists and craftsmen. Any occupational license tax imposed on retail dealers not having a fixed place of business shall not apply to Louisiana artists and craftsmen who display their own original art and handicraft for sale at functions sponsored by nonprofit organizations.

(c)

Nonprofit organizations. The occupational license tax required by this article shall not apply to those qualified nonprofit organizations which are exempt from the collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the payment of federal income taxes under the applicable provisions of the Internal Revenue Code.

(d)

Traveling shows. This section shall not be construed to exempt museums, menageries, circuses or other traveling shows from the license required by section 35-179(h) unless all of the proceeds from such shows are used for charitable, educational, or religious purposes of the sponsoring qualified nonprofit organizations. It is the intention of this subsection to exempt such traveling shows where its entire proceeds, except for necessary expenses connected therewith, are used for the charitable, educational and religious purposes of the sponsoring qualified nonprofit organization.

(e)

Wholesale dealers in certain alcoholic beverages. There shall be no license tax imposed, assessed or collected under the provisions of this article on any person engaged in the business of selling at wholesale malt, vinous, spirituous, alcoholic or intoxicating liquor containing more than six (6) percent of alcohol by volume, and beer, porter, ale, fruit juices and wine containing more than one-half of one (0.5) percent of alcohol by volume.

(f)

Other exempted businesses. Banks, homestead and building and loan associations, clerks, laborers, ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural or horticultural pursuits, those operating sawmills, and corporations organized and operated for the purpose of lending money to farmers for production purposes, the stock of which is owned by farmer members and employees of such corporations, shall be exempted from any provisions of this chapter.

(g)

Manufacturers. Manufacturers shall be exempted from any provisions of this chapter; however, manufacturers who sell their manufactured articles at retail shall be subject to the payment of a license tax on such retail sales as fixed by this chapter.

(h)

Owner of immovable property . An owner of immovable property shall be exempt from occupational license taxes on renting, leasing, or licensing that immovable property.

(Ord. No. 17268, 1, 6-10-87; Ord. No. 24665, § 2, 1-15-14)

State law reference

State license, R.S. § 47:360.