{"data":{"id":"us-la/rs-47-358","jurisdiction":"us-la","citation":"RS 47:358","heading":"Public utilities","body":"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:\nIf the Gross Annual Receipts are:\nThe Annual License\nAs Much As\nBut Less Than\nShall Be:\n$\t0\n$ 20,000\n$ 50\n20,000\n25,000\n60\n25,000\n37,500\n75\n37,500\n50,000\n115\n50,000\n75,000\n150\n75,000\n100,000\n200\n100,000\n150,000\n300\n150,000\n200,000\n450\n200,000\n250,000\n650\n250,000\n500,000\n750\n500,000\n750,000\n1,500\n750,000\n1,000,000\n2,250\n1,000,000\n1,250,000\n3,000\n1,250,000\n1,500,000\n3,750\n1,500,000\n1,750,000\n4,500\n1,750,000\n2,000,000\n5,250\n2,000,000\n2,250,000\n6,000\n2,250,000\n2,500,000\n6,900\n2,500,000\n.........\n7,500\nB. 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.\nC. 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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102086","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:29Z","sha256":"02a68d384a75fce77750e041ec097a11ced4816c83cf66a90758b32cba58ee7a","source_id":"us-la","stale":false,"prev":"us-la/rs-47-357","next":"us-la/rs-47-359"},"notice":"GroundRules: Original legal text. Not legal advice."}