{"data":{"id":"us-la/rs-47-1001","jurisdiction":"us-la","citation":"RS 47:1001","heading":"Imposition of tax","body":"See, generally, Title 26\nEvery person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.","path":["TITLE 47. REVENUE AND TAXATION","CHAPTER 10. ALCOHOLIC BEVERAGE TAXES","CHAPTER 11. TAXES ON UTILITIES","PART I. TAX ON TRANSPORTATION AND COMMUNICATION UTILITIES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101060","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:36Z","sha256":"1c025cb9066c3a2489083a25e8766cd9753ed9ba3b5d59c2cf48571ff56495dc","source_id":"us-la","stale":false,"prev":"us-la/rs-47-908","next":"us-la/rs-47-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}