§ 150-1141. Definitions.

Latest version.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Foreign or transient business means any person or entity transacting or engaging in any business or profession who does not have a place of business within a state local governmental subdivision which imposes an occupational license tax, but who, if such person or entity had a place of business in the parish, would be required to obtain a license and pay an occupational license tax under any other provision of this article.

(Code 1956, § 70-30(b))

Cross reference

Definitions generally, § 1-2.

                    
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