Public utilities and certain telecom businesses are taxed by gross annual revenue, with the tax base limited to revenue from the taxing municipality or parish’s territory in the covered multi-location cases.
§358. Public utilities A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table: If the Gross Annual Receipts are: The Annual License As Much As But Less Than 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 B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only. C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only. Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.