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  Appendix B. LOUISIANA OCCUPATIONAL LICENSE TAX TABLES  

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  • TABLE 1
    RETAIL R.S. 47:354

    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
    4,000,000 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

     

    TABLE 1.1
    RETAIL GASOLINE R.S. 47:354.1

    If the Gallons Sold are:
    As Much As But Less than The Annual License
    Shall Be:
    $     0 $    55,000 $   50
    55,000 85,000 60
    85,000 110,000 90
    110,000 165,000 120
    165,000 225,000 180
    225,000 275,000 250
    275,000 325,000 300
    325,000 450,000 360
    450,000 550,000 500
    550,000 650,000 650
    650,000 825,000 800
    825,000 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
    4,000,000 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

     

    TABLE 2
    WHOLESALE R.S. 47:355

    If the Gross Sales are:
    As Much As But Less than The Annual License
    Shall Be:
    $       0 $     100,000 $   50
    100,000 150,000 75
    150,000 250,000 100
    250,000 500,000 150
    500,000 600,000 200
    600,000 800,000 250
    800,000 1,000,000 300
    1,000,000 1,500,000 400
    1,500,000 2,000,000 500
    2,000,000 2,500,000 700
    2,500,000 3,000,000 900
    3,000,000 4,000,000 1,000
    4,000,000 5,000,000 1,250
    5,000,000 5,500,000 1,800
    5,500,000 6,000,000 2,400
    6,000,000 6,500,000 3,000
    6,500,000 7,000,000 3,600
    7,000,000 7,500,000 4,200
    7,500,000 8,000,000 4,800
    8,000,000 9,000,000 5,200
    9,000,000 10,000,000 5,600
    10,000,000 11,000,000 6,000
    11,000,000 12,000,000 6,400
    12,000,000 13,000,000 6,800
    13,000,000 14,000,000 7,200
    14,000,000 ….
    		 7,500

     

    TABLE 3
    LENDING R.S. 47:356

    If the Amount of the Loan Made is:
    As Much As But Less than The Annual License
    Shall Be:
    $      0 $   250,000 $   50
    250,000 500,000 100
    500,000 750,000 150
    750,000 1,000,000 200
    1,000,000 1,250,000 250
    1,250,000 1,500,000 300
    1,500,000 1,750,000 350
    1,750,000 2,000,000 400
    2,000,000 2,250,000 450
    2,250,000 2,500,000 500
    2,500,000 3,000,000 550
    3,000,000 3,500,000 600
    3,500,000 4,000,000 650
    4,000,000 4,500,000 700
    4,500,000 5,000,000 750
    5,000,000 5,500,000 800
    5,500,000 6,000,000 850
    6,000,000 6,500,000 900
    6,500,000 7,000,000 950
    7,000,000 7,500,000 1,000
    7,500,000 8,000,000 1,050
    8,000,000 8,500,000 1,100
    8,500,000 9,000,000 1,150
    9,000,000 9,500,000 1,200
    9,500,000 10,000,000 1,250
    10,000,000 11,000,000 1,350
    11,000,000 12,000,000 1,450
    12,000,000 13,000,000 1,550
    13,000,000 14,000,000 1,650
    14,000,000 15,000,000 1,750
    15,000,000 16,000,000 1,850
    16,000,000 17,000,000 1,950
    17,000,000 18,000,000 2,050
    18,000,000 19,000,000 2,150
    19,000,000 20,000,000 2,250
    20,000,000 25,000,000 2,500
    25,000,000 30,000,000 3,000
    30,000,000 35,000,000 3,500
    35,000,000 ….
    		 3,700

     

    TABLE 4
    COMMISSION R.S. 47:357

    If the Gross Annual Commissions and Brokerages 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

     

    TABLE 5
    PUBLIC UTILITIES R.S. 47:358

    If the Gross Annual Receipts are:
    As Much As But Less than The Annual License
    Shall Be:
    $      0 $  20,000 $   50
    20,000 25,000 60
    25,000 37,500 75
    37,500 50,000 115
    50,000 75,000 150
    75,000 100,000 200
    100,000 150,000 300
    150,000 200,000 450
    200,000 250,000 650
    250,000 500,000 750
    500,000 750,000 1,500
    750,000 1,000,000 2,250
    1,000,000 1,250,000 3,000
    1,250,000 1,500,000 3,750
    1,500,000 1,750,000 4,500
    1,750,000 2,000,000 5,250
    2,000,000 2,250,000 6,000
    2,250,000 2,500,000 6,900
    2,500,000 ….
    		 7,500

     

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