§ 35-182. Special provisions.

(a)

The tax levied on any person engaged in the business of contractor who holds a license issued by the state licensing board for contractors as defined in Chapter 3 of Subtitle II of Title 47 of Louisiana Revised Statutes of 1950, either upon a cost-plus basis or other than a cost-plus basis, except where the principal phase of business of such contractor is located within the parish, as designated by the contractor, shall not exceed seven hundred dollars ($700.00).

(b)

The tax shall be computed on the basis of the schedules contained in this article according to the physical location of each place of business without regard to the location where the actual sale takes place or where a product or service is delivered or performed.

(c)

For lessors with a place of business in this state, the tax shall be computed on the basis of the schedule contained in this article according to the physical location of such business without regard to the location where the leased property is situated within the state.

(d)

A person engaged in the business of operating a railroad for the transportation of freight or passengers shall be deemed to be carrying on but one (1) business, and to have only one (1) place of business which shall be the place where the general office within the state as designated by such person in located.

(e)

Nothing in this article is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:1076.

(f)

Under the provisions of this article, no occupational license tax totaling more than fifty dollars ($50.00) levied against a small business will increase more than twenty-five (25) percent in the first year over the occupational license tax it paid under the schedules or classifications used in 1987. "Small business" shall be defined as any person who employs fifteen (15), or less full-time persons per business establishment and which has two million dollars ($2,000,000.00) or less in gross annual sales or receipts. Any person not paying an occupational license tax in 1987 shall pay according to the appropriate schedule in this article. All small businesses as defined herein who pay the tax shall be charged the lowest fee in their respective categories, the category for each small business to be chosen from either the new schedule or the old schedule, whichever is lower.

(Ord. No. 17268, § 1, 6-10-87; Ord. No. 17379, § 2, 11-4-87)

State law reference

Similar provisions, R.S. § 47:362.