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 New Orleans
 Code of Ordinances
 Chapter 150. TAXATION
 Article VII. OCCUPATIONAL LICENSE TAX

  § 150-965. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors.  

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  • (a)

    For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including, but not limited to, all businesses enumerated in this section, the license shall be based on the total business activity and the amount of said license shall be as shown in Table 2 below:

    Table 2

    As Much As But Less Than The Annual License Shall Be
    $        0.00 $  100,000.00 $   50.00
       100,000.00    150,000.00     75.00
       150,000.00    250,000.00    100.00
       250,000.00    500,000.00    150.00
       500,000.00    600,000.00    200.00
       600,000.00    800,000.00    250.00
       800,000.00  1,000,000.00    300.00
     1,000,000.00  1,500,000.00    400.00
     1,500,000.00  2,000,000.00    500.00
     2,000,000.00  2,500,000.00    700.00
     2,500,000.00  3,000,000.00    900.00
     3,000,000.00  4,000,000.00  1,000.00
     4,000,000.00  5,000,000.00  1,250.00
     5,000,000.00  5,500,000.00  1,800.00
     5,500,000.00  6,000,000.00  2,400.00
     6,000,000.00  6,500,000.00  3,000.00
     6,500,000.00  7,000,000.00  3,600.00
     7,000,000.00  7,500,000.00  4,200.00
     7,500,000.00  8,000,000.00  4,800.00
     8,000,000.00  9,000,000.00  5,200.00
     9,000,000.00 10,000,000.00  5,600.00
    10,000,000.00 11,000,000.00  6,000.00
    11,000,000.00 12,000,000.00  6,400.00
    12,000,000.00 13,000,000.00  6,800.00
    13,000,000.00 14,000,000.00  7,200.00
    14,000,000.00 ———————  7,500.00

     

    (b)

    (1)

    This schedule includes, but is not limited to, the following businesses: Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders; contractors, both lump sum and cost plus; and businesses engaged in renting, leasing, or licensing of immovable property.

    (2)

    The maximum license tax paid by a retail dealer of building materials shall not exceed $6,200.00. 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.

(Code 1956, § 70-14; Ord. No. 19,937, § I, 12-1-00)

State law reference

Similar provisions, R.S. 47:355.