§ 150-963. Retail dealers in merchandise, services and rentals.
(a)
For every fixed location retail dealer in merchandise, services, and rentals, including, but not limited to, all businesses enumerated in this section, the license shall be based on the total business activity and shall be based on Table 1 below:
Table 1
If the gross sales are:
As Much As But Less Than The Annual
License Shall
Be$ 0.00 $ 50,000.00 $ 50.00 50,000.00 75,000.00 60.00 75,000.00 100,000.00 90.00 100,000.00 150,000.00 120.00 150,000.00 200,000.00 180.00 200,000.00 250,000.00 250.00 250,000.00 300,000.00 300.00 300,000.00 400,000.00 360.00 400,000.00 500,000.00 500.00 500,000.00 600,000.00 650.00 600,000.00 750,000.00 800.00 750,000.00 1,000,000.00 900.00 1,000,000.00 1,500,000.00 1,200.00 1,500,000.00 2,000,000.00 1,800.00 2,000,000.00 2,500,000.00 2,400.00 2,500,000.00 3,000,000.00 3,000.00 3,000,000.00 3,500,000.00 3,600.00 3,500,000.00 4,000,000.00 4,200.00 4,000,000.00 4,500,000.00 4,800.00 4,500,000.00 5,000,000.00 5,400.00 5,000,000.00 5,500,000.00 6,200.00 5,500,000.00 6,200.00 (b)
This schedule includes, but is not limited to, the following businesses: Abstractors; advertising agencies; ambulance services; amusement parks; appraisers; barbershops; beauty salons; boats or barge carriers of freight or passengers; bonding companies, surety companies or bondsmen; business, professional or instructional schools; cable television businesses; carpet and rug cleaning businesses; cold storage plants or refrigerated lockers; collecting agencies; commercial reporting or rating agencies, credit bureaus; decorators; detective agencies; elevator repair, service and maintenance businesses; employment agencies; engravers; ferry boats; flea market participants; health or recreational clubs; hospitals; insurance adjusters; jewelers; businesses engaged in leasing, renting, or licensing the use of movable property; medical transportation services; miniature golf links; motor vehicle carriers of freight or passengers; motor vehicle rentals; motor vehicle repair and repainting shops; motor vehicle storage businesses; operators of coin vending and weighing machines; operation of office buildings; packing houses for meats and fish; parking lots; photographers; railroad carriers of freight or passengers; repair businesses; restaurants, coffee houses, or other eating establishments; retail dealers in boats; retail dealers in merchandise; retail dealers in motor vehicles; service businesses; sign painting; skating rinks; steam cleaning, steam dyeing, or steam pressing businesses; steam or electric laundering businesses; storage businesses; storage rooms or landings; taxicab service; theaters; tourist camps; towboat or tugboat businesses; trackless trolleys or buses; transportation businesses; travel agencies; trucking businesses; undertakers and funeral directors; warehouses; washaterias or laundromats; watchman agencies; wholesale and retail dealers in mobile homes sales, rentals, and mobile home repairs; and wreckers and tow truck services.
For every fixed location gasoline service station whose sales of gasoline and motor fuels constitute at least 80 percent of total business activity, the license shall be based on the total business activity and shall be based on Table 1A below:
Table 1A
As Much As But Less Than The Annual
License Shall
Be$ 0.00 $ 50,000.00 $ 50.00 50,000.00 75,000.00 60.00 75,000.00 100,000.00 90.00 100,000.00 150,000.00 120.00 150,000.00 200,000.00 180.00 200,000.00 500,000.00 250.00 500,000.00 1,000,000.00 400.00 1,000,000.00 2,000,000.00 600.00 2,000,000.00 3,000,000.00 1,100.00 3,000,000.00 4,000,000.00 2,100.00 4,000,000.00 5,000,000.00 5,100.00 5,000,000.00 6,000,000.00 6,100.00 Regulation 150-963(b).
(1)
Boat dealers and repair shops.
It has been interpreted that the words "other motor-propelled equipment" and "other motor-propelled land vehicles" mean any other motor-vehicular related items or things not specifically mentioned and not that the specified items must be self-propelled or land vehicles per se. The legislature obviously knew that trailers and semi-trailers are not self-propelled and that aircraft are not land vehicles.
This situation is not analogous to automobile dealers as their license under section 150-963 also covers repairs to automobiles.
(2)
Business schools, commercial colleges, beauty schools, and employment agencies.
All business schools, commercial colleges, beauty schools, barber schools, employment agencies and other educational institutions operated to yield a profit to owners or shareholders are subject to the occupational license tax. The tax is payable at the rates specified at section 150-963 from Table 1.
(3)
Operation of office building.
An occupational license tax is owed where the whole or a substantial portion of a building is leased to third parties as offices and where the proprietor of the building renders such service or performs such acts that would indicate that he was in the office building business, such as furnishing janitor service, or utilities or employing a manager of the building. Both of the above conditions must be present. If the second is not present then the owner of the building can only be said to be renting his own property and not to be engaged in the office building business. The facts in each case must determine the tax liability.
(4)
Gasoline service station.
For every fixed location gasoline service station whose sales of gasoline and motor fuels constitute at least 80 percent of total business activity, the license shall be based on the total business activity and shall be based on Table 1A.
(c)
For every dealer in merchandise, service, and rentals not otherwise provided for by this article or by special laws, whether conducted as a principal, agent, or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set in Table 1 above. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than $2,500.00, no license tax shall be due under this section for the current year.
(d)
(1)
For 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, the license tax shall be based on the amount of gross sales and receipts from any retail sales plus the amount of loans made by the business. However, the minimum license tax paid by pawnbrokers licensed under the provisions of this subsection shall be $300.00.
a.
No license shall be granted to any pawnbroker whose designated place of business is situated within 300 feet or less of any official gaming establishment or designated docking facility of a riverboat licensed to conduct gaming activities or gaming operations pursuant to Chapter 9 or 10 of Title 4 of the Louisiana Revised Statutes of 1950. As to official gaming establishments, this distance shall be measured as a person walks using the sidewalk from the nearest point of the property line of the official gaming establishment to the nearest point of the designated place of business. As to docking facilities, this distance shall be measured in a straight line from the nearest point of the docking facility to the nearest point of the designated place of business.
b.
The subsequent construction, erection, development, or movement of an official gaming establishment or designated docking facility which causes a licensee's occupied designated place of business to be located within the prohibited distance shall not be cause for the revocation, withholding, denial, or nonrenewal of a license.
(2)
The "amount of loans made," for the purposes of this subsection, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.
(3)
In the case of a new business, the basis for the first year's license shall be provided for in section 150-953 and 150-957 of this article, except that the "amount of the loans made" shall be substituted for "gross revenue".
(4)
Notwithstanding the provisions of subsection (b), the maximum license tax paid by dealers in mobile home sales, rentals, or mobile home repairs licensed under the provisions of this section shall be $800.00.
(Code 1956, § 70-13; Ord. No. 19,937, § I, 12-1-00)
State law reference
Similar provisions, R.S. 47:354, 47:355.