This section sets license-tax rules for certain retail dealers and related businesses, including a gross-sales-based schedule and special minimum or maximum amounts for pawnbrokers and mobile home dealers.
§354. 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 the table below: The Annual If the Gross Sales are: License Shall As Much As But Less Than 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 B. This schedule includes but is not limited to the following businesses: (1) Abstractors; (2) Advertising agencies; (3) Ambulance services; (4) Amusement parks; (5) Appraisers; (6) Barbershops; (7) Beauty salons; (8) Boats or barge carriers of freight or passengers; (9) Bonding companies, surety companies or bondsmen; (10) Business, professional or instructional schools; (11) Cable television businesses; (12) Carpet and rug cleaning businesses; (13) Cold storage plants or refrigerated lockers; (14) Collecting agencies; (15) Commercial reporting or rating agencies; (16) Credit bureaus; (17) Decorators; (18) Detective agencies; (19) Elevator repair, service, and maintenance businesses; (20) Employment agencies; (21) Engravers; (22) Ferry boats; (23) Flea market participants; (24) Health or recreational clubs; (25) Hospitals; (26) Insurance adjusters; (27) Jewelers; (28) Businesses engaged in leasing, renting, or licensing the use of movable property; (29) Medical transportation services; (30) Miniature golf links; (31) Motor vehicle carriers of freight or passengers; (32) Motor vehicle rentals; (33) Motor vehicle repair and repainting shops; (34) Motor vehicle storage businesses; (35) Operators of coin vending and weighing machines; (36) Operation of office buildings; (37) Packing houses for meats and fish; (38) Parking lots; (39) Photographers; (40) Railroad carriers of freight or passengers; (41) Repair businesses; (42) Restaurants, coffee houses, or other eating establishments; (43) Retail dealers in boats; (44) Retail dealers in merchandise; (45) Retail dealers in motor vehicles; (46) Service businesses; (47) Sign painting; (48) Skating rinks; (49) Steam cleaning, steam dying, or steam pressing businesses; (50) Steam or electric laundering businesses; (51) Storage businesses; (52) Storage rooms or landings; (53) Taxicab service; (54) Theaters; (55) Tourist camps; (56) Towboat or tugboat businesses; (57) Trackless trolleys or buses; (58) Transportation businesses; (59) Travel agencies; (60) Trucking businesses; (61) Undertakers and funeral directors; (62) Warehouses; (63) Washaterias or laundromats; (64) Watchman agencies; (65) Wholesale and retail dealers in mobile home sales, rentals, and mobile home repairs; and (66) Wreckers and tow truck services. C. For every dealer in merchandise, service, and rentals not otherwise provided for by this Chapter 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 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 two thousand five hundred dollars, 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 three hundred dollars. (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 R.S. 47:344 and 348 of this Chapter, 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 eight hundred dollars. Acts 1950, No. 105, §1; Acts 1977, No. 520, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 332, §1, eff. Jan. 1, 1990; Acts 1990, No. 810, §1; Acts 1991, No. 319, §1.