OCCUPATIONAL LICENSE TAX
                             Alphabetic List of Businesses
                             LOUISIANA MUNICIPAL ASSOCIATION

This list includes most of the businesses specifically mentioned in the occupational license tax law, L.R.S. 47:341-363, as well as some
of the more common businesses.  However, it is not all-inclusive.  Many businesses not listed here are still taxable under the
occupational license tax law.

Business Classifications     Table No./Basis of Tax Business Classifications           Table No./Basis of Tax

Abstractors                  1 Gross Sales          Boat landing                        1 Gross Sales
Abstract and title company    1 Gross Sales         Boat launching                     1 Gross Sales
Accountant                   0.1% of Gross          Boat marina                        1 Gross Sales
Advertising agency           1 Gross Sales          Boats-retail                       1 Gross Sales
Air hockey table             Flat Fee-$20           Body piercing                      1 Gross Sales
Air transportation           1 Gross Sales          Bonding company                    1 Gross Sales
Aircraft dealer-wholesale    2 Gross Sales          Bondsman                           1 Gross Sales
Alcohol distiller            4 Gross Commissions    Bowling alley                      1 Gross Sales
Ambulance service            1 Gross Sales          Bowling games, mechanical          Flat Fee-$20
Amusement device, mechanical Flat Fee-$50/$20       Building material dealer-retail    2 Gross Sales
Amusement hall               1 Gross Sales          Building material dealer-wholesale 2 Gross Sales
Amusement park               1 Gross Sales          Bus line                           1 Gross Sales
Answering service            1 Gross Sales          Business school                    1 Gross Sales
Antique show                 Flat Fee-$250          Cable television business          1 Gross Sales
Appraiser                    1 Gross Sales          Campground                         1 Gross Sales
Archery range                1 Gross Sales          Car wash                           1 Gross Sales
Architect                    0.1% of Gross          Carnival                           Flat Fee-$250
Arena                        1 Gross Sales          Carpet cleaning business           1 Gross Sales
Armored car service          1 Gross Sales          Catering service                   1 Gross Sales
Arts and crafts fair         Flat Fee-$250          Cellular telephone                  5 Gross Receipts
Attorney-at-law              0.1% of Gross          Cemetary                           1 Gross Sales
Auction barn                 1 Gross Sales          Chemical engineer                  0.1% of Gross
Auctioneer                   4 Gross Commissions    Chemist                            0.1% of Gross
Auto auction                 1 Gross Sales          Child care service                 1 Gross Sales
Auto for hire                1 Gross Sales          Chiropodist                        0.1% of Gross
Auto title service           1 Gross Sales          Cigarette vending machines         1 Gross Sales
Bacteriologist               0.1% of Gross          Circus                             Flat Fee-$250
Bail bondsmen                1 Gross Sales          Civil engineer                     0.1% of Gross
Barbershop                   1 Gross Sales          Cleaning service                   1 Gross Sales
Barge carrier-freight        1 Gross Sales          Clothing store                     1 Gross Sales
Barge carrier-passengers     1 Gross Sales          Coffee house                       1 Gross Sales
Baseball park                1 Gross Sales          Coin operated laundry              1 Gross Sales
Baseball, professional       Flat Fee-$1,000        Coin-operated amusement device     Flat Fee-$50/$20
Bath house                   1 Gross Sales          Cold storage plant                 1 Gross Sales
Beauty salon                 1 Gross Sales          Collection agency                  1 Gross Sales
Bed & breakfast              Flat Fee-$2/rm+retail  Common carrier                     1 Gross Sales
Billiard table               Flat Fee-$20           Computer sales/service              1 Gross Sales
Billing agency               1 Gross Sales          Concert                            Flat Fee-$250
Boarding house               Flat Fee-$2/rm+retail  Concession                         1 Gross Sales
Boat carrier-freight         1 Gross Sales          Contractor                         2 Gross Sales
Boat carrier-passengers      1 Gross Sales          Copy service                       1 Gross Sales
Boat dealer                  1 Gross Sales          Cotton compress business           4 Gross Commissions

Business Classifications  Table No./Basis of Tax         Business Classifications              Table
No./Basis of Tax

Cotton factor business    4 Gross Commissions    Golf course                      1 Gross Sales
Cotton future brokerage   4 Gross Commissions    Golf practice range              1 Gross Sales
Counseling service        0.1% of Gross          Grain commission house           4 Gross Commissions
Crating service           1 Gross Sales          Grain elevator                   2 Gross Sales
Credit bureau             1 Gross Sales          Grip test machine                Flat Fee-$20
Custodial service         1 Gross Sales          Grocery store                    1 Gross Sales
Dance hall                1 Gross Sales          Gun show                         Flat Fee-$250
Day care center           1 Gross Sales          Hawker                           Flat Fee-$200
Decorator                 1 Gross Sales          Health club                      1 Gross Sales
Deep sea salvage          1 Gross Sales          Heavy equipment dealer           2 Gross Sales
Delivery service          1 Gross Sales          Home health service              1 Gross Sales
Dentist                   0.1% of Gross          Hospital (for profit)            1 Gross Sales
Detective agency          1 Gross Sales          Hotel                            Flat Fee-$2/rm+retail
Dispatcher                1 Gross Sales          House moving                     2 Gross Sales
Doctor                    0.1% of Gross          Insurance adjuster               1 Gross Sales
Dog grooming              1 Gross Sales          Itinerant vendor                 Flat Fee-$200
Dog kennel                1 Gross Sales          Itinerant vendor-seafood/produce Flat Fee-$100
Dog training              1 Gross Sales          Janitorial service               1 Gross Sales
Drag strip                1 Gross Sales          Jeweler                          1 Gross Sales
Drilling service          2 Gross Sales          Jewelry store                    1 Gross Sales
Driving school            1 Gross Sales          Juke box                         Flat Fee-$20
Drug store                See RS 47:359 K        Junkyard                         1 Gross Sales
Dry cleaner               1 Gross Sales          Kiddie rides                     Flat Fee-$20
Dyeing                    1 Gross Sales          Laboratory                       1 Gross Sales
Eating establishment      1 Gross Sales          Landscaping service              1 Gross Sales
Electric utility          5 Gross Receipts       Laundromat                       1 Gross Sales
Electrical engineer       0.1% of Gross          Laundry                          1 Gross Sales
Electroplating service    1 Gross Sales          Lawn service                     1 Gross Sales
Elevator repair business  1 Gross Sales          Leasing immovable property       2 Gross Sales
Elevator service business 1 Gross Sales          Leasing movable property         1 Gross Sales
Employment agency         1 Gross Sales          Limousine service                1 Gross Sales
Engineer                  0.1% of Gross          Lithographer                     0.1% of Gross
Engraver                  1 Gross Sales          Livestock auction house          4 Gross Commissions
Escort service            1 Gross Sales          Livestock auctions               4 Gross Commissions
Exhibition show           1 Gross Sales          Lumber broker                    4 Gross Commissions
Ferry boat                1 Gross Sales          Maid service                     1 Gross Sales
Film developing           1 Gross Sales          Mailing room                     1 Gross Sales
Finance company           3 Gross Loans          Mailing/packaging business       1 Gross Sales
Firing range              1 Gross Sales          Management training school       1 Gross Sales
Flea market participant   1 Gross Sales          Manufacturer's agent             4 Gross Commissions
Foosball table            Flat Fee-$20           Massage service                  1 Gross Sales
Football, professional    Flat Fee-$1,000        Mechanical engineer              0.1% of Gross
Fortune teller            1 Gross Sales          Medical transportation service   1 Gross Sales
Freezer locker            1 Gross Sales          Merchandise broker               4 Gross Commissions
Freight transportation    1 Gross Sales          Merry go round                   Flat Fee-$20
Funeral director          1 Gross Sales          Messenger service                1 Gross Sales
Garage                    1 Gross Sales          Miniature golf link              1 Gross Sales
Garbage collection        1 Gross Sale           Mobile home dealer- retail       1 Gross Sale
Gardening service         1 Gross Sales          Mobile home dealer- wholesale    1 Gross Sales

Business Classifications         Table No./Basis of Tax         Business Classifications                Table
No./Basis of Tax

Mobile home park                 1 Gross Sales          Professional school              1 Gross Sales
Mobile home rental               1 Gross Sales          Professional sports              Flat Fee-$1,000
Mobile home repairs              1 Gross Sales          Pulse rate monitor               Flat Fee-$20
Mobile phone                      5 Gross Receipts      Race track                       1 Gross Sales
Modeling agency                  1 Gross Sales          Railroad carrier-freight         1 Gross Sales
Monogramming                     1 Gross Sales          Railroad carrier-passengers      1 Gross Sales
Mortgage broker                  4 Gross Commissions    Real estate broker               4 Gross Commissions
Mortgage company                 3 Gross Loans          Recreational beach               1 Gross Sales
Motel                            Flat Fee-$2/rm+retail  Recreational club                1 Gross Sales
Motor freight line               1 Gross Sales          Reducing salon                   1 Gross Sales
Motor vehicle carrier-freight    1 Gross Sales          Refrigerated locker              1 Gross Sales
Motor vehicle carrier-passengers 1 Gross Sales          Rental managment-commission      4 Gross Commissions
Motor vehicle dealer             1 Gross Sales          Renting immovable property       2 Gross Sales
Motor vehicle dealer-wholesale   2 Gross Sales          Renting movable property         1 Gross Sales
Motor vehicle rentals            1 Gross Sales          Renting movable property-wholesale 2 Gross Sales
Motor vehicle repainting shop    1 Gross Sales          Repair business                  1 Gross Sales
Motor vehicle repair shop        1 Gross Sales          Repairs                          1 Gross Sales
Motor vehicle storage business   1 Gross Sales          Restaurant                       1 Gross Sales
Movie theatre                    1 Gross Sales          Retail dealer                    1 Gross Sales
Moving business                  1 Gross Sales          Retail sales to farmers          2 Gross Sales
Music school                     1 Gross Sales          Retail sales to institutions     2 Gross Sales
Natural gas utility              5 Gross Receipts       Riding academy                   1 Gross Sales
Newspaper clipping service       1 Gross Sales          Rooming house                    Flat Fee-$2/rm+retail
Nurse's registry                 1 Gross Sales          Salvage yard                     1 Gross Sales
Nursing home                     Flat Fee-$2/rm+        School, private                  1 Gross Sales
                                 1/3 retail             Security business                1 Gross Sales
Oculist                          0.1% of Gross          Self defense training            1 Gross Sales
Oil and gas lease broker         4 Gross Commissions    Service business                 1 Gross Sales
Oil well service                 2 Gross Sales          Shipbuilder                      2 Gross Sales
Operation of office building     1 Gross Sales          Shoe shine parlor/stand          1 Gross Sales
Operator of coin vending machine 1 Gross Sales          Sightseeing tours                1 Gross Sales
Osteopath                        0.1% of Gross          Sign painting                    1 Gross Sales
Packing house for meat or fish   1 Gross Sales          Sitter service                   1 Gross Sales
Packing service                  1 Gross Sales          Skating rink                     1 Gross Sales
Palm reading, psychic, etc.      1 Gross Sales          Slaughterhouse-commission basis  4 Gross Commissions
Parking lot                      1 Gross Sales          Special event                    Flat Fee-$250
Pawnbroker                        1 Gross Sales ($300)  Sports, professional             Flat Fee-$1,000
Peddler                          Flat Fee-$200          Stable                           1 Gross Sales
Peddler-produce                  Flat Fee-$100          Steam cleaning business          1 Gross Sales
Peddler-seafood                  Flat Fee-$100          Steam pressing business          1 Gross Sales
Photo lab                        1 Gross Sales          Steamboat/steamship agency       4 Gross Commissions
Photographer                     1 Gross Sales          Stock or bond brokerage          4 Gross Commissions
Physician                        0.1% of Gross          Storage business                 1 Gross Sales
Pinball machine                  Flat Fee-$50           Storage room or landing          1 Gross Sales
Pool table                       Flat Fee-$20           Sugar broker                     4 Gross Commissions
Postal service, private          1 Gross Sales          Sugar factor                     4 Gross Commissions
Printer                          0.1% of Gross          Surety company                   1 Gross Sales
Private investigator             1 Gross Sales          Swim club                        1 Gross Sales
Produce broker                   4 Gross Commissions

Business Classifications                Table No./Basis of Tax Business Classifications                        Table
No./Basis of Tax

Swimming pool service     1 Gross Sales                        Trucking business                1 Gross Sales
Tattooing                 1 Gross Sales                        Tugboat business                 1 Gross Sales
Taxicab service           1 Gross Sales                        Undertaker                       1 Gross Sales
Taxidermist               1 Gross Sales                        Utility company                  5 Gross Receipts
Telegraph                 5 Gross Receipts                     Vehicle escort service           1 Gross Sales
Telephone business        5 Gross Receipts                     Vending machine operator         1 Gross Sales
Television, coin-operated            Flat Fee-$20              Veternarian                       0.1% of Gross
Theatre                   1 Gross Sales                        Video game                        Flat Fee-$50
Tourist camp              1 Gross Sales                        Warehouse                        1 Gross Sales
Tow truck service         1 Gross Sales                        Washateria                       1 Gross Sales
Towboat business          1 Gross Sales                        Watchman agency                  1 Gross Sales
Trailer park              1 Gross Sales                        Waterworks                       5 Gross Receipts
Transportation business   1 Gross Sales                        Weight loss business             1 Gross Sales
Travel agency             1 Gross Sales                        Wholesale dealer in merchandise  2 Gross Sales
Traveling show                       Flat Fee-$250             Wholesale dealer in services     2 Gross Sales
Tree service              1 Gross Sales                        Wrecker service                  1 Gross Sales
Truck escort service      1 Gross Sales                        Wrecking yard                    1 Gross Sales
Truck wash                1 Gross Sales                        Wrestling arena                  1 Gross Sales

Special Provisions, Caps or Deductions                         Exempted Businesses

Business/Citation                                              Business/Citation

Boat Dealers (deduction-cap)/47:361(D)                         Agricultural or Horticultural Pursuits/47:360(E)
Commercial Fishermen (no additional permits)/40:940.52         Alcoholic Beverage Dealers, Wholesale/47:360(D)
Contractors (cap and special provision)/47:362(A)              Banks/47:360(E)
Hotels/Motels (license per room)/47:359(I)                     Blind Persons/47:360(A)
Hotels/Motels (more than 1 license/location)/47:346            Broadcasters, Radio & TV/47:360(E)
Lessors (special provision)/47:362(C)
Motor Vehicle Dealers (deduction-cap)/47:361(D)                Direct Sellers as Peddlers/47:359(C)(2) 
Nursing Homes (deduction)/47:359(I)                            Farmers Cooperatives/47:360(E), and Title 3
Pawnbrokers ($300 minimum)/47:354(D)                           Farmers and their employees/3:493
Railroads (special provision)/47:362(D)                        Insurance Companies/47:362(E)
Real Estate Broker (cap)/47:342(7)                             La. Artists & Craftsmen (non-profit shows)/47:360(B)
Retail Building Materials Dealers (cap)/47:355(B)              Manufacturers Agents/47:359(C)(2)
Service Stations (excise tax deduction)/47:361(A)              Manufacturers/47:360(F)
Small Businesses (under $2,500)/47:354(C) & 355(B)             Ministers/47:360(E)
Stocks & Bonds, Interstate (deduction)/47:361(C)               Newspapers/47:360(E)
Undertakers (deduction-outside payments)/47:361(B)             Nonprofit Organizations/47:360(C)
Vending/Weighing Machines (one license)/47:346                 Other Exempted Businesses/47:360
                                                               Sawmills/47:360(E)

For assistance with your Occupational License Tax questions, contact your local tax administrator.