RICHMOND OCCUPATIONAL
LICENSE FEE SCHEDULE (1717)
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1 of 12
Village of Richmond, LA
Occupational License
Tax Business Classifications
Sch Num Sch Cde
Business Classifications
1
00 Abstractors - Section 354
2
00 Abstractors and title company - Section 354
327
00 Academy of Music
258
328
3
329
278
4
330
207
5
280
279
6
7
8
281
9
10
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Accountant
Admissions/Cover Fees
Advertising agency - Section 354
Advisory Service
Air Hockey table
Air transportation - Section 354
Aircraft Dealers-Retail
Aircraft Dealers-wholesale - Section 355
Ambulance service - Section 354
Amusement device- Mechanical
Amusement device- Mechanical
Amusement hall - Section 354
Amusement park - Section 354
Answering service - Section 354
Antique show
Appraiser - Section 354
Archery range - Section 354
259
11
12
282
00
00
00
00
Architect
Arena - Section 354
Armored car service - Section 354
Arts and crafts fair
260
13
235
332
14
333
15
16
00
00
00
00
00
00
00
00
Attorney at law
Auction barn - Section 354
Auctioneer - Section 357
Auditing Bills/Invoices
Auto auction - Section 354
Auto Club
Auto for hire - Section 354
Auto title service - Section 354
475
00 Alcoholic High Content Beverage
476
00 Alcoholic High Content Beverage
Class B
Alcoholic Low Content Beverage Retailers
00 Class A
Alcoholic Low Content Beverage Retailers
00 Class B
Alcoholic Low Content Beverage
00 Wholesalers
477
478
479
261
17
00 Bacteriologist
00 Bail bondsmen - Section 354
Table
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
1
$20 per hockey table
1
1
2
1
$20 per device
$50 per device
1
1
1
$250
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
$250
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
4
1
1
1
1
1
Class A
$500.00
$250.00
$30.00
$20.00
$500.00
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
2 of 12
Village of Richmond, LA
Sch Num Sch Cde
18
00
19
00
20
00
283
00
21
00
22
00
23
00
334
00
284
00
285
337
336
335
286
24
338
339
00
00
00
00
00
00
00
00
287
00
288
25
26
00
00
00
27
28
29
30
31
32
33
34
340
341
35
289
343
00
00
00
00
00
00
00
00
00
00
00
00
00
208
36
00
00
37
38
39
00
00
00
Occupational License
Tax Business Classifications
Business Classifications
Barbershop - Section 354
Barge carrier-freight - Section 354
Barge carrier-passengers - Section 354
Baseball - professional
Baseball park - Section 354
Bath house - Section 354
Beauty salon - Section 354
Beauty School
Bed and breakfast - per room must also
purchase retail license under code 285.00 if
needed
Bed and breakfast - retail license Table 1 must
also purchase per room license under code
284.00
Bill Paying Service
Billiard/Pool Table (Rental by hour)
Billboard
Billiard Table
Billing agency - Section 354
Blood Pressure Monitors
Blue Prints (Sales)
Boarding House - per room must also
purchase retail license under code 288.00 if
needed
Boarding House - retail license Table 1 must
also purchase per room license under code
287.00
Boat carrier-freight - Section 354
Boat carrier-passengers - Section 354
Boat dealer - Section 354 Maximum License
$800.00
Boat landing - Section 354
Boat launching -Section 354
Boat marina - Section 354
Boats-retail - Section 354
Body piercing - Section 354
Bonding company - Section 354
Bondsman - Section 354
Book Binder
Booking Agency
Bowling alley - Section 354
Bowling games - mechanical
Building Material Dealer-Retail
Building Material Dealer-Wholesale - Section
355 Maximum License $6,200.00
Bus line - Section 354
Business, professional, or instructional schools Section 354
Cable television business - Section 354
Campground - Section 354
Table
1
1
1
$1,000
1
1
1
1
$2.00 for each sleeping room plus a retail
license.
1
1
1
1
$20 per table
1
$20 per monitor
1
$2.00 for each sleeping room plus a retail
license.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
$20 per machine
1
2
1
1
1
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
3 of 12
Village of Richmond, LA
Sch Num Sch Cde
40
00
290
00
41
00
42
00
248
00
Occupational License
Tax Business Classifications
Business Classifications
Car wash - Section 354
Carnival
Carpet cleaning business - Section 354
Catering service - Section 354
Cellular telephone - Section 358
Cellular Telephone Service Provider(Local
Exchange)
Cemetery - Section 354
Charter Bus Service
Charter Fishing/Guide Service
Table
345
43
346
347
00
00
00
00
262
00 Chemical engineer
263
44
00 Chemist
00 Child care service - Section 354
264
45
291
00 Chiropodist
00 Cigarette vending machines - Section 354
00 Circus
265
348
46
47
48
349
293
292
49
350
50
51
351
00
00
00
00
00
00
00
00
00
00
00
00
00
53
352
353
52
54
294
55
354
00
00
00
00
00
00
00
00
355
356
00 Consumer Psychologist
00 Consumer Service
Contractor - Section 355 Maximum License
00 $750.00
00 Convention Promotion Consultant
209
357
Civil engineer
Claw Machine
Cleaning service - Section 354
Clothing store - Section 354
Coffee house - Section 354
Coin Counting Kiosk
Coin operated amusement device
Coin operated amusement device
Coin operated laundry - Section 354
Coin Operated TV
Cold storage plant - Section 354
Collection agency - Section 354
Collection agency (Commission Basis)
Commercial reporting or rating agencies Section 354
Commercial Artist
Commission Broker
Common carrier - Section 354
Computer sales/service - Section 354
Concert
Concession - Section 354
Consultant
1
$250
1
1
5
5
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
$250
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
$20 per machine
1
1
1
1
$20 per device
$50 per device
1
$20 per TV
1
1
4
1
1
4
1
1
$250
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
2
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
4 of 12
Village of Richmond, LA
Sch Num Sch Cde
56
00
358
00
359
00
236
00
237
00
238
00
246
00
Occupational License
Business Classifications
Copy service - Section 354
Copy Systems
Cotton Commissions
Cotton compress business - Section 357
Cotton factor business - Section 357
Cotton future brokerage - Section 357
Cotton Pickeries - Section 357
266
360
57
58
361
59
60
61
362
363
62
63
64
00
00
00
00
00
00
00
00
00
00
00
00
00
Counseling service
Court Reporter
Crating service - Section 354
Credit bureau - Section 354
Crop Dusting
Custodial service - Section 354
Dance Hall - Section 354
Day care center - Section 354
Dealer in Stocks and Bonds
Debt Adjuster
Decorator - Section 354
Deep sea salvage - Section 354
Delivery service - Section 354
267
65
00 Dentist
00 Detective agency - Section 354
364
365
66
369
370
371
367
00
00
00
00
00
00
00
Developer(Property/Real Estate)
Directional Drilling Service
Dispatcher - Section 354
Distributor of Electricity
Distributor of Gas
Distributor of Water
Distributor/Light Heat or Power
268
372
67
68
69
373
70
374
210
375
71
366
00
00
00
00
00
00
00
00
00
00
00
00
Doctor
Document Examiner
Dog grooming - Section 354
Dog kennel - Section 354
Dog training - Section 354
Domino Tables
Drag strip - Section 354
Draying
Drilling Service - Section 355
Driving Range (Golf)
Driving school - Section 354
Driving Service
376
72
00 Drug Store/Pharmacy
00 Dry cleaner - Section 354
Tax Business Classifications
Table
1
1
4
4
4
4
4
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
1
1
1
1
1
4
1
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
5
5
5
5
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
1
1
$20 per Table
1
1
2
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
5 of 12
Village of Richmond, LA
Sch Num Sch Cde
73
00
74
00
377
00
378
00
251
00
Occupational License
Business Classifications
Dyeing - Section 354
Eating establishment - Section 354
Eating Establishment (No Fixed)
Electric Phonograph (Juke Box)
Electric utility - Section 358
269
379
381
455
382
393
380
75
76
77
383
384
78
00
00
00
00
00
00
00
00
00
00
00
00
00
Electrical engineer
Electronic Dart Board (Coin Operated)
Electronic Video Bingo
Electronic Video Device
Electronic Video Game
Electronic Video Golf
Electronic Video Poker
Electroplating service - Section 354
Elevator repair business - Section 354
Elevator service business - Section 354
Embroidery Service
Employee Screening
Employment agency - Section 354
270
79
80
81
385
82
386
83
387
252
389
388
390
84
85
295
296
86
87
88
89
90
91
92
391
392
93
94
239
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Engineer
Engraver - Section 354
Escort service - Section 354
Exhibition show - Section 354
Ferris Wheel (Kiddie Ride)
Ferry boat - Section 354
Figure Salon
Film developing - Section 354
Film Production
Finance company - Section 356
Financial Management (Commission Based)
Financial Management (Fee Based)
Finger Printing and IDs
Firing range - Section 354
Flea market participant - Section 354
Foosball table
Football - professional
Fortune teller - Section 354
Freezer locker - Section 354
Freight transportation - Section 354
Funeral director - Section 354
Garage - Section 354
Garbage collection - Section 354
Gardening service -Section 354
Geological Service
Go Cart Course
Golf course - section 354
Golf practice range - Section 354
Grain commission house - Section 357
Tax Business Classifications
Table
1
1
$200.00
$20 per machine
5
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
$20 per board
$50 per machine
$50 per machine
$50 per machine
$50 per machine
$50 per machine
1
1
1
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
1
$20 per machine
1
1
1
1
3
4
1
1
1
1
$20 per table
$1,000
1
1
1
1
1
1
1
1
1
1
1
4
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
6 of 12
Village of Richmond, LA
Sch Num Sch Cde
211
00
297
00
95
00
298
00
394
00
299
00
96
00
212
00
395
00
97
00
396
00
98
00
Occupational License
Tax Business Classifications
Business Classifications
Grain Elevator - Section 355
Grip test machine
Grocery store - Section 354
Gun show
Hauling
Hawker
Health club - Section 354
Heavy Equipment dealer - Section 355
Hi Slide
Home health service - Section 354
Horse Show
Hospital (for profit) - Section 354
Hotel - per room license must also purchase
retail license under code 301.00 if needed
Hotel - retail license see Table 1 must also
purchase per room license under code
300.00
House Moving - Section 355
Hypnotism
Information Service
Inspection & Testing
Instructional School
Insurance adjuster - Section 354
Inventory Service
Investment Banking
Investment Counseling
Irrigation Company
Itinerant vendor
Itinerant vendor - seafood/produce
Janitorial service - Section 354
Jeweler - Section 354
Jewelry store - Section 354
Juke Box
Junkyard - Section 354
K-9 Training for Dogs
Kiddie rides
Laboratory - Section 354
Landscaping service - Section 354
Laundromat - Section 354
Laundry - Section 354
Lawn service - Section 354
Leasing immovable property - Section 355
Leasing movable property - Section 354
Letter Service
Limousine service - Section 354
300
00
301
213
399
456
457
458
99
459
460
461
462
302
303
100
101
102
304
103
463
305
104
105
106
107
108
214
109
464
110
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
271
240
00 Lithographer
00 Livestock auction house - Section 357
Table
2
$20 per machine
1
$250
1
$200
1
2
1
1
$250
1
$2.00 for each sleeping room plus a retail
license.
1
2
1
1
1
1
1
1
$500.00
1
1
$200
$100
1
1
1
$20 per juke box
1
1
$20 per kiddie rides
1
1
1
1
1
2
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
4
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
7 of 12
Village of Richmond, LA
Sch Num Sch Cde
241
00
242
00
465
00
111
00
112
00
113
00
467
00
466
00
114
00
243
00
468
00
115
00
Occupational License
Tax Business Classifications
Business Classifications
Livestock auctions - Section 357
Lumber broker - Section 357
Lump Sum Contractor
Maid service - Section 354
Mailing room - Section 354
Mailing/packaging business - Section 354
Management Control (Commission Based)
Management Control (Fee Based)
Management training school - Section 354
Manufacturers agent - Section 357
Marine Surveyor
Massage service - Section 354
Table
272
469
470
116
471
244
306
117
00
00
00
00
00
00
00
00
Mechanical engineer
Mechanical Hobby Horse Ride
Mechanical Ride (Kiddie)
Medical transportation service - Section 354
Menagerie
Merchandise broker - Section 357
Merry go round
Messenger service - Section 354
400
118
119
120
121
122
123
249
00
00
00
00
00
00
00
00
401
124
402
403
125
225
224
00
00
00
00
00
00
00
Mid Wife
Miniature golf link - Section 354
Mobile home dealer-retail - Section 354
Mobile home dealer-wholesale - Section 354
Mobile home park - Section 354
Mobile home rental - Section 354
Mobile home repairs - Section 354
Mobile phone - Section 358
Mobile Phone (Local Telephone Exchange
Service)
Modeling agency - Section 354
Money Broker
Monitoring Service
Monogramming - Section 354
Mortgage broker - Section 357
Mortgage company - Section 356
307
00
Motel - per room license must also purchase
retail license under code 308.00 if needed
Motel - retail license - see Table1 must also
purchase per room license under code
307.00
Motor freight line - Section 354
Motor vehicle carrier-freight - Section 354
308
126
127
00
00
00
128
00 Motor vehicle carrier-passengers - Section 354
4
4
2
1
1
1
4
1
1
4
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
$20 per machine
$20 per machine
1
$250.00
4
$20 per merry go round
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1 Maximum License $800.00
1 Maximum License $800.00
1 Maximum License $800.00
1 Maximum License $800.00
1 Maximum License $800.00
5
5
1
4
1
1
4
3
$2.00 for each sleeping room plus a retail
license.
1
1
1
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
Village of Richmond, LA
8 of 12
Sch Num
Sch Cde
129
00
215
130
131
132
00
00
00
00
133
134
404
135
405
136
250
137
138
00
00
00
00
00
00
00
00
00
324
323
Occupational License
Tax Business Classifications
Business Classifications
Motor vehicle dealer - Section 354 Maximum
License $800.00
Motor vehicle dealer-wholesale - Section 355
Maximum License $250.00
Motor vehicle rentals - Section 354
Motor vehicle repainting shop - Section 354
Motor vehicle repair shop - Section 354
Motor vehicle storage business - Section 354
Movie theatre - Section 354
Moving & Storage
Moving business - Section 354
Museum (For Profit)
Music school - Section 354
Natural gas utility
Newspaper clipping service - Section 354
Nurse's registry - section 354
Nursing Home - per room license - must also
purchase Nursing Home -gross license
00 under code 323.00
Nursing Home -gross - must also purchase
Nursing Home per room license under code
00 324.00
273
406
226
407
216
408
139
00
00
00
00
00
00
00
140
00 Operator of coin vending machine - Section 354
Operator of Office Building (Commission
00 Based)
409
274
247
141
142
143
410
144
411
145
309
310
Oculist
Office Building Rental
Oil and gas lease broker - Section 357
Oil Field Service
Oil Well Service - Section 355
Opera House
Operation of office building - Section 354
00 Osteopath
Owners or lessees of toll bridges or ferries 00 Section 357
00 Packing house for meat or fish - Section 354
00 Packing service - Section 354
00 Palm reading, psychic, etc. - Section 354
00 Parcel Keeping Room
00 Parking lot - Section 354
00 Patrol/Security Service
00 Pawn Brokers-Section 354 Minimum Fee $300.00
00 Peddler
00 Peddler - produce
Table
1
2
1
1
1
1
1
1
1
$250
1
5
1
1
$2.00 for each sleeping room plus amount
based on total gross
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
4
1
2
1
1
1
4
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
4
1
1
1
1
1
1
1
$200
$100
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
9 of 12
Village of Richmond, LA
Occupational License
Tax Business Classifications
Sch Num Sch Cde
Business Classifications
311
00 Peddler - seafood
412
00 Pest Control
413
00 Petroleum Inspection
Pharmacy - Licensed by St of Louisiana
Board of Pharmacy and 80% of gross
revenues of business comes from the filling
326
00 of prescription drugs.
146
00 Photo Lab - Section 354
147
00 Photographer - Section 354
275
312
414
415
416
417
313
418
148
419
00
00
00
00
00
00
00
00
00
00
Physician
Pinball machine
Pipe Inspection
Pipe Line Common Carrier
Polygraph Examiner
Pony Ride (Kiddie)
Pool table
Pool Table (Rented By Hour)
Postal service, private - Section 354
Preventative Maintenance
276
149
227
420
150
314
421
315
422
151
152
153
00
00
00
00
00
00
00
00
00
00
00
00
245
154
155
156
157
423
00
00
00
00
00
00
Printer
Private Investigator - Section 354
Produce broker - Section 357
Product Commission House
Professional School - Section 354
Professional sports
Public Scales
Pulse rate monitor
Quilting Service
Race Track - Section 354
Railroad carrier-freight - Section 354
Railroad carrier-passengers - Section 354
Real estate broker - Section 357 Maximum
License $2,200.00
Recreational beach - Section 354
Recreational club - Section 354
Reducing salon - Section 354
Refrigerated locker - Section 354
Reminder Service
228
217
158
00 Rental management commission - Section 357
00 Renting immovable property - Section 355
00 Renting movable property - Section 354
Renting movable property -wholesale Section
00 355
00 Repairs - Section 354
00 Repairs business - Section 354
00 Rescue Service
218
160
159
424
Table
$100
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
$50 per machine
1
1
1
$20 per machine
$20 per table
1
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
4
4
1
$1,000
1
$20 per monitor
1
1
1
1
4
1
1
1
1
1
4
2
1
2
1
1
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
10 of 12
Village of Richmond, LA
Occupational License
Tax Business Classifications
Sch Num Sch Cde
Business Classifications
161
00 Restaurant - Section 354
162
00 Retail dealer - Section 354
Retail Dealer Motor Vehicles Maximum
426
00 License $800
425
00 Retail Dealer no Fixed Location
Retail dealers in gasoline and motor fuel
257
01 Maximum License $6,200
219
00 Retail sales to farmers - Section 355
220
00 Retail sales to institutions - Section 355
427
00 Rice Dryer
163
00 Riding academy - Section 354
Rooming house - per room license must also
purchase retail license under code 317.00 if
316
00 needed
Rooming house - retail license see Table 1
must also purchase per room license under
317
00 code 316.00
428
00 Rug Cleaning
430
00 Sales of Membership
431
00 Sales of Warranty
429
00 Sales Promotion
164
00 Salvage yard - Section 354
433
00 School (Instructional)
432
00 School (Proprietary)
165
00 School private - Section 354
166
00 Security business - Section 354
167
00 Self defense training - Section 354
434
00 Selling Cemetery Plots
168
00 Service business - Section 354
435
00 Service to Elevators
437
00 Ship Chandler
222
00 Shipbuilders - Section 355
169
00 Shoe shine parlor/stand - Section 354
438
00 Shooting Gallery, Mechanical
474
00 Shooting Range/Gallery
170
00 Sightseeing tours - Section 354
171
00 Sign Painting - Section 354
172
00 Sitter service - Section 354
173
00 Skating rink - Section 354
229
439
440
441
318
319
442
174
175
176
00
00
00
00
00
00
00
00
00
00
Slaughterhouse-commission basis - Section 357
Snooker Table (Rented by Hour)
Soccer Machine (Mechanical)
Sound Truck
Special event
Sports professional
Squeeze/Grip Machine
Stable - Section 354
Steam cleaning business - Section 354
Steam pressing business - Section 354
Table
1
1
1
$200
1.1
Must Also Purchase 162.00 Retail
2
2
1
1
$2.00 for each sleeping room plus a retail
license.
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
1
$20 per machine
1
1
1
1
1
4
1
$20 per machine
1
$250
$1,000
$20 per machine
1
1
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
11 of 12
Village of Richmond, LA
Sch Num Sch Cde
443
00
230
00
444
00
445
00
231
00
177
00
178
00
232
00
233
00
179
00
180
00
181
00
182
00
183
00
184
00
447
00
253
00
448
00
254
00
320
00
449
00
450
00
185
00
451
00
452
00
186
00
187
00
188
00
189
00
190
00
453
00
191
00
321
00
192
00
193
00
194
00
195
00
196
00
446
00
197
00
256
00
198
00
199
00
277
454
342
322
200
201
00
00
00
00
00
00
Occupational License
Business Classifications
Steam/Electric Laundering Business
Steamboat/steamship agency - Section 357
Steamship Agency
Stock or Bond Brokerage
Stock or bond brokerage - Section 357
Storage business - Section 354
Storage room or landing - Section 354
Sugar Broker - Section 357
Sugar Factor - Section 357
Surety company - Section 354
Swim club - Section 354
Swimming pool service - Section 354
Tattooing - Section 354
Taxicab Service - Section 354
Taxidermist - Section 354
Telegram/Wire Service
Telegraph - Section 358
Telephone (Local Exchange Service)
Telephone business - Section 358
Television - coin operated
Testing Laboratory
Testing Service
Theatre - Section 354
Theatrical Booking Agency
Tourist Attraction
Tourist Camp - Section 354
Tow Truck service - Section 354
Towboat business - Section 354
Trailer park - Section 354
Transportation business - Section 354
Trash/Garbage Pickup Service
Travel agency - Section 354
Traveling show
Tree service - Section 354
Truck escort service - Section 354
Truck wash - Section 354
Trucking business - Section 354
Tugboat business - Section 354
TV Cable Service
Undertaker - Section 354
Utility company - Section 358
Vehicle escort service - Section 354
Vending machine operator - Section 354
Veterinarian
Viatical Settlement Provider
Video Bowling(Amusement)
Video game
Warehouse - Section 354
Washateria - Section 354
Tax Business Classifications
Table
1
4
4
4
4
1
1
4
4
1
1
1
1
1
1
1
5
5
5
$20 per television
1
1
1
1
1
1
1
1
1
1
1
1
$250
1
1
1
1
1
1
1
5
1
1
1/10 of 1% (.001) of annual gross receipts
Minimum License $50.00 Maximum License
$2,000.00
1
$50 per machine
$50 per video game
1
1
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
12 of 12
Village of Richmond, LA
Sch Num Sch Cde
202
00
255
00
472
00
203
00
325
00
221
223
204
205
206
00
00
00
00
00
Occupational License
Tax Business Classifications
Business Classifications
Watchman agency - Section 354
Waterworks - Section 358
Weigh Machine
Weight loss business - Section 354
Wholesale boat dealer Section 355 Maximum
License $250.00
Wholesale dealer in merchandise-wholesale Section 355
Wholesale dealer in services - Section 355
Wrecker service - Section 354
Wrecking yard - Section 354
Wrestling arena - Section 354
Special Provisions, Caps or Deductions
Business/Citation
Boat Dealers (deduction-cap)/47:361 (D)
additional permits)/40:940.52
Contractors (capp and special provision)/47:362(A)
Hotels/Motels (license per room)/47:359 (I)
Hotels/Motels (more than 1 license/location)/47:346
Lessors (special provision)/47:362(c)
Motor Vehicle Dealers (deduction-cap)/47:361(D)
Nursing Homes (deduction)/47:359(I)
Pawnbrokers ($300 minimum).47:354(d)
Railroads (special provision)/47:362(d)
Real Estate Broker (cap)/47:342(7)
Retail Building Materials Dealers (cap)/47:355(b)
Service Stations (excise tax deduction)/47:361(a)
Small Businesses (under $2,500)/47:3549c) & 355(b)
Stocks & Bonds, Interstate (deduction)/47:361©
Undertakers (deduction-outside payments)/47:361(b)
Vending/Weighing Machines (one license)/47:346
Table
1
5
1
1
2
2
2
1
1
1
Exempted Businesses
Agricultural or Horticultural Pursuits/47:360(e)
Alcoholic Beverage Dealers, Wholesale/47:360(d)
Banks/47:360(e)
Blind Persons/47:360(a)
Broadcasters, Radio & TV/47:360(d)
Direct Sellers as Peddlers/47:359(c) (2)
Farmers Cooperatives/47:360(e), and Title 3
Farmers and their employees/3:493
Insurance Companies/47:362(e)
La. Artists & Craftsmen (non-profit shows)/47:360(B)
Manufacturers Agents/47:359(c)(2)
Manufacturers/47:360(f)
Ministers/47:360(e)
Newspapers/47:360(e)
Non-profit Organizations/47:360(c)
Other exempted businesses/47:360
Sawmills/47:360(e)
If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363.
Louisiana Occupational License Tax Tables Prepared by the Louisiana Municipal Association
RETAIL R.S. 47:354
TABLE 1
WHOLESALE
If the Gross Sales Are:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
As Much As
50,000.00
75,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
400,000.00
500,000.00
600,000.00
750,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
3,000,000.00
3,500,000.00
4,000,000.00
4,500,000.00
5,000,000.00
5,500,000.00
But Less Than
$
49,999.99
$
74,999.99
$
99,999.99
$
149,999.99
$
199,999.99
$
249,999.99
$
299,999.99
$
399,999.99
$
499,999.99
$
599,999.99
$
749,999.99
$
999,999.99
$
1,499,999.99
$
1,999,999.99
$
2,499,999.99
$
2,999,999.99
$
3,499,999.99
$
3,999,999.99
$
4,499,999.99
$
4,999,999.99
$
5,499,999.99
******************
LENDING R.S 47:356
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
License Fee
50.00
60.00
90.00
120.00
180.00
250.00
300.00
360.00
500.00
650.00
800.00
900.00
1,200.00
1,800.00
2,400.00
3,000.00
3,600.00
4,200.00
4,800.00
5,400.00
6,000.00
6,200.00
TABLE 3
If the Gross Sales Are:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
R.S. 47:355
TABLE 2
If the Gross Sales Are:
As Much As
But Less Than
$
249,999.99
250,000.00 $
499,999.99
500,000.00 $
749,999.99
750,000.00 $
999,999.99
1,000,000.00 $
1,299,999.99
1,250,000.00 $
1,499,999.99
1,500,000.00 $
1,749,999.99
1,750,000.00 $
1,999,999.99
2,000,000.00 $
2,249,999.99
2,250,000.00 $
2,499,999.99
2,500,000.00 $
2,999,999.99
3,000,000.00 $
3,499,999.99
3,500,000.00 $
3,999,999.99
4,000,000.00 $
4,499,999.99
4,500,000.00 $
4,999,999.99
5,000,000.00 $
5,499,999.99
5,500,000.00 $
5,999,999.99
6,000,000.00 $
6,499,999.99
6,500,000.00 $
6,999,999.99
7,000,000.00 $
7,499,999.99
7,500,000.00 $
7,999,999.99
8,000,000.00 $
8,499,999.99
8,500,000.00 $
8,999,999.99
9,000,000.00 $
9,499,999.99
9,500,000.00 $
9,999,999.99
10,000,000.00 $ 10,999,999.99
11,000,000.00 $ 11,999,999.99
12,000,000.00 $ 12,999,999.99
13,000,000.00 $ 13,999,999.99
14,000,000.00 $ 14,999,999.99
15,000,000.00 $ 15,999,999.99
16,000,000.00 $ 16,999,999.99
17,000,000.00 $ 17,999,999.99
18,000,000.00 $ 18,999,999.99
19,000,000.00 $ 19,999,999.99
20,000,000.00 $ 24,999,999.99
25,000,000.00 $ 29,999,999.99
30,000,000.00 $ 34,999,999.99
35,000,000.00 ******************
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
License Fee
50.00
100.00
150.00
200.00
250.00
300.00
350.00
400.00
450.00
500.00
550.00
600.00
650.00
700.00
750.00
800.00
850.00
900.00
950.00
1,000.00
1,050.00
1,100.00
1,150.00
1,200.00
1,250.00
1,350.00
1,450.00
1,550.00
1,650.00
1,750.00
1,850.00
1,950.00
2,050.00
2,150.00
2,250.00
2,500.00
3,000.00
3,500.00
3,700.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
As Much As
But Less Than
$
99,999.99
100,000.00 $
149,999.99
150,000.00 $
249,999.99
250,000.00 $
499,999.99
500,000.00 $
599,999.99
600,000.00 $
799,999.99
800,000.00 $
999,999.99
1,000,000.00 $
1,499,999.99
1,500,000.00 $
1,999,999.99
2,000,000.00 $
2,499,999.99
2,500,000.00 $
2,999,999.99
3,000,000.00 $
3,999,999.99
4,000,000.00 $
4,999,999.99
5,000,000.00 $
5,499,999.99
5,500,000.00 $
5,999,999.99
6,000,000.00 $
6,499,999.99
6,500,000.00 $
6,999,999.99
7,000,000.00 $
7,499,999.99
7,500,000.00 $
7,999,999.99
8,000,000.00 $
8,999,999.99
9,000,000.00 $
9,999,999.99
10,000,000.00 $
10,999,999.99
11,000,000.00 $
11,999,999.99
12,000,000.00 $
12,999,999.99
13,000,000.00 $
13,999,999.99
14,000,000.00 ********************
COMMISSION
R.S. 47:357
License Fee
$
50.00
$
75.00
$
100.00
$
150.00
$
200.00
$
250.00
$
300.00
$
400.00
$
500.00
$
700.00
$
900.00
$
1,000.00
$
1,250.00
$
1,800.00
$
2,400.00
$
3,000.00
$
3,600.00
$
4,200.00
$
4,800.00
$
5,200.00
$
5,600.00
$
6,000.00
$
6,400.00
$
6,800.00
$
7,200.00
$
7,500.00
TABLE 4
If the Gross Sales Are:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
PUBLIC UTILITIES
TABLE 5
If the Gross Sales Are:
As Much As
But Less Than
$
14,999.99
15,000.00 $
19,999.99
20,000.00 $
24,999.99
25,000.00 $
29,999.99
30,000.00 $
39,999.99
40,000.00 $
49,999.99
50,000.00 $
64,999.99
65,000.00 $
79,999.99
80,000.00 $
99,999.99
100,000.00 $
124,999.99
125,000.00 $
149,999.99
150,000.00 $
174,999.99
175,000.00 $
199,999.99
200,000.00 $
249,999.99
250,000.00 $
299,999.99
300,000.00 $
349,999.99
350,000.00 $
399,999.99
400,000.00 $
449,999.99
450,000.00 $
499,999.99
500,000.00 $
549,999.99
550,000.00 $
599,999.99
600,000.00 $
649,999.99
650,000.00 $
699,999.99
700,000.00 $
749,999.99
750,000.00 $
799,999.99
800,000.00 $
849,999.99
850,000.00 $
899,999.99
900,000.00 $
949,999.99
950,000.00 **********************
License Fee
$
50.00
$
70.00
$
90.00
$
112.00
$
137.00
$
180.00
$
225.00
$
300.00
$
360.00
$
450.00
$
600.00
$
675.00
$
750.00
$
900.00
$
1,050.00
$
1,200.00
$
1,400.00
$
1,600.00
$
1,800.00
$
2,000.00
$
2,200.00
$
2,400.00
$
2,600.00
$
2,800.00
$
3,000.00
$
3,200.00
$
3,400.00
$
3,600.00
$
3,700.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
As Much As
20,000.00
25,000.00
37,500.00
50,000.00
75,000.00
100,000.00
150,000.00
200,000.00
250,000.00
500,000.00
750,000.00
1,000,000.00
1,250,000.00
1,500,000.00
1,750,000.00
2,000,000.00
2,250,000.00
2,500,000.00
But Less Than
$
19,999.99
$
24,999.99
$
37,499.99
$
49,999.99
$
74,999.99
$
99,999.99
$
149,999.99
$
199,999.99
$
249,999.99
$
499,999.99
$
749,999.99
$
999,999.99
$
1,249,999.99
$
1,499,999.99
$
1,749,999.99
$
1,999,999.99
$
2,249,999.99
$
2,499,999.99
********************
License Fee
$
50.00
$
60.00
$
75.00
$
115.00
$
150.00
$
200.00
$
300.00
$
450.00
$
650.00
$
750.00
$ 1,500.00
$ 2,250.00
$ 3,000.00
$ 3,750.00
$ 4,500.00
$ 5,250.00
$ 6,000.00
$ 6,900.00
$ 7,500.00
RETAIL GASOLINE R.S 47:354.1 TABLE 1.1
If the Gallons Sold Are:
As Much As
55,000
85,000
110,000
165,000
225,000
275,000
325,000
450,000
550,000
650,000
825,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
But Less Than
54,999
84,999
109,999
164,999
224,999
274,999
324,999
449,999
549,999
649,999
824,999
999,999
1,499,999
1,999,999
2,499,999
2,999,999
3,499,999
3,999,999
4,499,999
4,999,999
5,499,999
*******************
License Fee
$
50.00
$
60.00
$
90.00
$
120.00
$
180.00
$
250.00
$
300.00
$
360.00
$
500.00
$
650.00
$
800.00
$
900.00
$ 1,200.00
$ 1,800.00
$ 2,400.00
$ 3,000.00
$ 3,600.00
$ 4,200.00
$ 4,800.00
$ 5,400.00
$ 6,000.00
$ 6,200.00