FOR OFFICE USE ONLY OCCUPATIONAL LICENSE APPLICATION MAIL ORIGINAL AND REMITTANCE TO: ACCOUNT NUMBER ASCENSION PARISH SALES & USE TAX AUTHORITY Post Office Box 1718 COLLECTOR OCCUPATIONALOF LICENSE TAX FOR Gonzales, LA 70707 Gonzales, LA 225.621.2635 PARISH OF ASCENSION Fax 225.621.2644 Donaldsonville, LA 225.473.8630 1. Reason for applying: A. Started new business D. Purchased ongoing business: B. Opening additional location Name of previous owner C. Other ____________________________ Trade name of previous business ______________________________ Parish account number ______________________________________ 2. A. Legal name (s): ( Individual, partners, or corporation) _________________________________________________________________ B. Trade name of business: __________________________________________________________________________________ C. Business location address (Street –Not , City and State, Zip, Telephone: P.O. Box) _________________________________________________________________________________________________________ D. Address for receiving correspondence (If same as location write “Same”), City and State, Zip: _________________________________________________________________________________________________________ 3. Type of organization: A. Individual B. Partnership C. Corporation D. LLC E. LLP F. Non Profit‐ 4. If sole owner (individual) Name: ______________________________________________SSN___________________________ Home address___________________________________________________________ Telephone _______________________ 5. If Corporation, LLC, LLP, or Partnership, attach a listing of all officers, members, managers, or partners. This list shall include the following information: Name, title, social security #, home address, and telephone #. 6. First date sales will be made from this location: ___________________ Date business first started operations: ______________ 7. Describe in detail your business (type of sales, activity, or service you perform): ________________________________________________ ________________________________________________________________________________________________________ 8. Class of license being applied for (Ex.: Hotel, Peddler, etc. See back of this page for classes.): _______________________________________ 9. If your business will have any of the following: Video Games, Flipper Machines, Electronic Pinball, or Pool Table, fill out an additional application for Amusement Machines License(s). COMPLETE ONE OF THE FOLLOWING: Business opened on or prior to June of30 current year Due$50 Business opened on or after July 1 of current year Due$25 (The above are Temporary License fees. A Permanent License will be issued after being open 30 days and NEW will be based on those gross receipts multiplied by the remaining months in the calendar year.) Flat Fee Business (Fireworks Stand, Peddler, or Special Event) $100 Due If business opened more than 30 days ago during current year: st Enter gross receipts (1 days30 in business for current year) $_____________ Less Allowed Deductions ( See back.) $___________ Adjusted Gross Receipts $_____________ Multiply adj gross receipts by number of months (___) remaining in year amounts to taxable sales of $_____________ If business opened during the previous calendar year: Enter gross receipts (prior year total) $_____________ BUSINESS Less Allowed Deductions ( See back.) $___________ Adjusted Gross Receipts $_____________ Divide adj gross receipts by number of days in operation (___)—[daily $_____________ sales figure] Multiply daily sales by to365 annualized tax basis of $_____________ EXISTING If business opened on or prior to January 1 of previous calendar year: Enter gross receipts (prior year total) $_____________ Less Allowed Deductions ( See back.) $___________ Taxable sales of $_____________ TAX DUE (TABLE ____) ALL RENEWAL APPLICATIONS ARE LICENSE WILL BE ISSUED UPON ONLY RECEIPT OF COMPLETED APPLICATION DUE JANUARY 1 AND BECOME Acknowledgement of Other Regulatory Rules for Ascension Parish PENALTY ( ___ %) DELINQUENT MARCH 1 . LICENSES ST Completion of this application and the payment of the proposed tax for issuance of an occupational license NOT PAID THEBEFORE DELINQUENT does not create any vested right to open or operate any business in the Parish of Ascension. Applicant INTEREST ___ ( %) DATE BEAR INTEREST AND PENALTY herein may be affected by the Ascension Parish subdivision regulations, zoning laws, building codes, alcohol AS FOLLOWS: or other types of regulatory rules that may impact or prevent operation of this particular business. Applicant acknowledges that additional permits or compliance with other regulatory rules may be required TOTAL DUE to operate this particular business. A. PENALTY – Please initial to accept: FOR 5% EACH 30 DAYS OR FRACTION THEROF. MAX 25%. CHECK # B. INTEREST 1.25 FOR % EACH 30‐ This is to affirm the statements made herein are correct. DAYS. 15% PER YEAR. Signature of Owner or Authorized Agent REV. 07/12 X |
Type Table Type Table Type Table Type Table Abstractor 1 Debt Adjusters 1 Merry Go Round $20.00 Steam Cleaning 1 Academy of Music 1 Decorator 1 Messenger Service 1 Steam Laundering 1 Accountants 0.1% of Gross Delivery Service 1 Miniature Golf Steam Pressing 1 Advertising Agency 1 Dentists 0.1% of Gross Mobile Homes, Trlrs, Retail 1, Max $800.00 Stock & Bond Broker 4 Advisory Service 1 Detective Agency 1 Modeling Agency 1 Stock & Bond Dealer 4 Air Hockey Table $20.00 each Dispatcher 1 Money Broker 4 Storage1 Air Transportation 1 Display Rooms $100.00 Monitor Service 1 Surety Companies 1 Ambulance Service 1 Dist./Light, Heat or Power 5 Monogramming 1 Swim Club, Private 1 Amusement Device, Mech $20/$50 Distiller of Alcohol 4 Mortgage Broker 4 Swimming Pool 1 Amusement Hall 1 Distributor of Electricity 5 Motel $2.00/rm Swimming Pool Service 1 Amusement Park 1 Distributor of Gas 5 Motor Freight Line 1 TV Cable Service 1 Answering Service 1 Distributor of Water 5 Motor Veh. Dlr., Wholesale 2 Tattooing 1 Appraiser 1 Document Examiner 1 Motor Vehicle Carriers 1 Taxicab 1 Architects 0.1% of Gross Dog Kennel or Grooming 1 Motor Vehicle Dlr, Retail 1 Taxidermist 1 Arena 1 Draying 1 Motor Vehicle Rentals 1 Telephone 5 Armored Car Service 1 Drilling/Svc. Oil Well 2 Motor Vehicle Repainting 1 Theater 1 Attorneys-At-Law 0.1% of Gross Driving School 1 Motor Vehicle Repair 1 Theatrical Booking 1 Auctioneer 4 Electric Phonograph $20.00 Motor Vehicle Storage 1 Tourist Attraction 1 Auditing Freight Bills 0.1% of Gross Electrical Engineers 0.1% of Gross Moving & Storage 1 Tourist Courts $2.00/rm Auto Auction 1 Electra Plating Service 1 Nursing Homes 1/3 Gross + $2/rm Tow Boats 1 Auto Club 1 Elevator, Service to 1 Oculists 0.1% of Gross Towing 1 Auto Title Service 1 Employees Screening 1 Office Building Renta 1 Transportation 1 Auto for Hire 1 Employment Agency 1 Oil & Gas Lease Broker 4 Transportation by Boat 1 Bacteriologists 0.1% of Gross Engineers 0.1% of Gross Opera House 1 Trash/Garbage Pickup 1 Bail Bondsmen 1 Engraver 1 Operator of Office Bldgs 4 Travel Agency 1 Barber Shop 1 Exhibition Show 1Operator of Office Bldgs 1 Traveling Show $100.00 Barge Line 1 Figure Salon 1 Osteopaths 0.1% of Gross Tree Cutting 1 Baseball Machine $20.00 Film Developing 1 Packing & Crating Serv. 1 Trolleys 1 Baseball Park 1 Film Production 1 Parking Lot 1 Trucking 1 Beauty Parlor for Dogs 1 Finance Company 3 Patrol Service 1 Truck Escort Service 1 Beauty School 1 Financial Management 1 Pawn Broker 1 Truck Washing 1 Beauty Shop 1 Finger Printing & ID's 1 Peddler $100.00 Tug Boats 1 Bill Boards 1 Firing Range 1 Petroleum Inspection 1 Undertaker 1 Billiard Table $20.00 Flea Market Participants 1 Photo Lab 1 Utility Company 5 Billing Agency 1 Food Broker 4 Photographer 1 Vending Machine Oprtrs 1 Blue Prints 1 Freezer Locker 1 Physicians 0.1% of Gross Veterinarians 0.1% of Gross Boat Carriers-Freight 1 Freight Forwarding 1 Pin Ball Machine $20.00 Video Games $50.00 Boat Carriers-Passengers 1 Freight Transportation 1Pipe Inspection 1 Warehouse 1 Boat Landing 1 Funeral Director 1 Pipe Line Common Carrier 1 Washateria 1 Boat Launching 1 Future Broker 4 Pistols & Cartridges, Retail 1 Security Service 1 Boat Mariner 1 Garage 1 Polygraph Examiner 1 Wholesale Aircraft Dlr 2 Boats-Retail 1 Garden Service 1 Pool Table $20.00 Wholesale Dealer 2 BondingBondingCompaniesCompanies1 1 GeologicalGeological ServiceService1 1 PrintersPrinters 0.1%0.1%of Grossof GrossWholesaleWholesaleMtr VehiclesMtr2Vehicles2 Booking Agency 1 Go Cart $20.00 Private Investigator 1 Wholesale Pistols & Cart 2 Bowling Alley, Coin-Operated $20.00 Computer Game $50.00 Private Postal Service 1 Wired Music Service 1 Broker 4 Golf Course 1 Private Swim Club 1 Wrecker Service 1 Building Materials-Wholesale 2 Golf Practice Range 1 Produce Peddler $100.00 Wrecking Yard 1 Building Materials-Retai 2 Grain Commission House 4 Product Commission House 4 Bus Line 1 Grain Elevator 2 Professional Schools 1 Business Schools 1 Hauling 1 Public Weigher 1 Cable Television 1 Hawkers $100.00 Race Track 1 Campgrounds 1 Health Studio/Health Club 1 Railways 1 Car Wash 1 Horse Show 1 Real Estate Broker 4 Carpet Cleaning 1 Hospitals (for profit) 1 Recording Studio 1 Catering Service 1 Hotel $2.00/rm Refrigerated Lockers 1 Chemical Engineers 0.1% of Gross House Moving 2 Renting Immovable Property 4 Chemists 0.1% of Gross Information Service 1 Renting Immovable Property 2 Chiropodists 0.1% of Gross Inspection & Testing 1 Renting Immovable Property 1 Circus $100.00 Instructional Schools 1 Repair Shop 1 Civil Engineers 0.1% of Gross Insurance Adjuster 1 Rescue Service 1 Cleaning Service 1 Inventory Service 1 Restaurant 1 Coffee Houses 1 Investment Counseling 1 Retail Dealer 1 Coin Operated Laundry 1 Irrigation Company 1 Retail Dealer-Aircraft 1 Cold Storage 1 Itinerant Vendors $100.00 Retail Dealer-No Fixed Place $100.00 Collection Agency 1 Vendors of Agriculture Products $100.00 Retail Dlr.-Certain Cons. 2 Commercial Artists 1 and Seafood Products Retail Motor Vehicles 1 Commercial Rating Agency 1 Jeweler 1 Retail Pistols/Cartridges 1 Commission Broker 4 Juke Box $20.00 Retail Trailer Dealer 1 Common Carrier 1 K-9 Training For Dog 1 Retail to Farmers 2 Computer Service 1 Laboratories 1 Retail to Institutions 2 Concession 1 Landscaping Service 1 Riding Academy 1 This list is not Consultant 1 Launderette 1 Rooming House $2.00/rm Consulting Psychologist 1 Laundry 1 Sales Promotion 1 intended to Consumer Service 1 Leasing Movable Property 1 Sales of Membership 1 Contractor-Cost Plus 2 Letter Service 1 Sales of Warranty 1 include all Contractor-Direct. Drill 2 Lift Service 1 Salvage Yard 1 Contractor-Diving 2 Limousine Service 1 Schools, Proprietary 1 business types. Contractor-Food Serv. Mgr. 2 Lithographers 0.1% of Gross Self Defense Service 1 Contractor-Janitorial Service 2 Livestock Auctions 4 Selling Cemetery Lots 1 If you are Contractor-Lump Sum 2 Mailing & Composing Room 1 Service Businesses 1 Contractor-Oil Field Serv. 2 Management Control 1 Service to Elevators 1 unsure of your Contractor-Pest Control 2 Management Training 1 Ship Chandler 1 Contractor-Temp. Labor 2 Manufacturer's Agent 4 Shipbuilders 2 business type, Contractor-Testing 2 Marine Surveyors 1 Shooting Gallery, Mechanical $20.00 Contractor-Testing Lab. 2 Masseur 1 Shooting Gallery/Range 1 please contact Convention Promotion Con 1 Meat Cutting 1 Sightseeing Tours 1 Copy Systems 1 Mechanical Amusement Device $20.00/$50.00 Sign Painter 1 the Authority Cotton Pickery 4 Mechanical Engineers 0.1% of Gross Sitter Service 1 Credit Bureaus 1 Mechanical Ride $20.00 Skating Rink 1 for assistance. Custodial Service 1 Mechanical Shoot Gallery $20.00 Slaughter House 4 Dance Hall 1 Medical Transportation Svc. 1Speedway Raceway 1 Dealer in Stock & Bonds 4 Merchandise Broker 4 Stable 1 |
INSTRUCTIONS 1. COMPLETE QUESTIONS 1 THROUGH 9. 2. SELECT EITHER NEW OR EXISTING BUSINESS AND COMPLETE THE APPROPRIATE SECTION. a.If you are a new business, the amount of license tax to be paid is stated. b. If you are an existing business registering for the first time, once the amount of sales receipts or commissions subject to license tax has been established, refer to the attached classification chart to determine the appropriate tax table. Find the occupational license tax due from the appropriate table below. 3. Make your remittance payable to "Ascension Parish Sales Tax". 5. Sign and initial your application and return the original copy along with your remittance. Tax Tables TABLE 1 RETAIL DEALERS TABLE 3 Lending Business TABLE 4 Commission Brokerage Flat Fees- Calculation 5 RS 47:354 RS 47:356 RS 47:357 If The Gross The Annual If The Gross The Annual If The Gross The Annual 1. Private Investment Agency-$500 Sales Are: But License Sales Are: But License Sales Are: But License R.S. 47:359 (A) As Much As Less Than Shall Be As Much As Less Than Shall Be As Much As Less Than Shall Be $0 50,000 50 $0 250,000 50 $0 15,000 50 2. Peddlers and Itinerant Venders-$100 50,000 75,000 60 250,000 500,000 100 15,000 20,000 70 Includes: 75,000 100,000 90 500,000 750,000 150 20,000 25,000 90 Selling by Display of samples R.S. 47:359 ( C ) 100,000 150,000 120 750,000 1,000,000 200 25,000 30,000 115 Peddling Hawking R.S. 47:359 ( C ) 150,000 200,000 180 1,000,000 1,250,000 250 30,000 40,000 137 Itinerant Venders R.S. 47:359 ( C ) 200,000 250,000 250 1,250,000 1,500,000 300 40,000 50,000 180 250,000 300,000 300 1,500,000 1,750,000 350 50,000 65,000 225 3. Amusement Machines- 47:359 300,000 400,000 360 1,750,000 2,000,000 400 65,000 80,000 300 400,000 500,000 500 2,000,000 2,250,000 450 80,000 100,000 360 4. Professional Sports-$1000 500,000 600,000 650 2,250,000 2,500,000 500 100,000 125,000 450 R.S. 47:359 (G) 600,000 750,000 800 2,500,000 3,000,000 550 125,000 150,000 600 750,000 1,000,000 900 3,000,000 3,500,000 600 150,000 175,000 675 5. Circuses, Concerts, Carnivals and Special Events-$100 1,000,000 1,500,000 1200 3,500,000 4,000,000 650 175,000 200,000 750 R.S. 47:359 (H) 1,500,000 2,000,000 1,800 4,000,000 4,500,000 700 200,000 250,000 900 2,000,000 2,500,000 2,400 4,500,000 5,000,000 750 250,000 300,000 1,050 6. Hotels, Motels, and Rooming Houses $2.00 per room 2,500,000 3,000,000 3,000 5,000,000 5,500,000 800 300,000 350,000 1,200 R. S. 47:359 (I) (Use Calculation 4) 3,000,000 3,500,000 3,600 5,500,000 6,000,000 850 350,000 400,000 1,400 3,500,000 4,000,000 4,200 6,000,000 6,500,000 900 400,000 450,000 1,600 4,000,000 4,500,000 4,800 6,500,000 7,000,000 950 450,000 500,000 1,800 4,500,000 5,000,000 5,400 7,000,000 7,500,000 1,000 500,000 550,000 2,000 5,000,000 5,500,000 6,000 7,500,000 8,000,000 1,050 550,000 600,000 2,200 Nursing Homes-$2.00 per room R.S. 47:359(1) 5,500,000 ********* 6,200 8,000,000 8,500,000 1,100 600,000 650,000 2,400 plus 1/3 of gross receipts R.S. 47:354 TABLE 2 WHOLESALE DEALERS 8,500,000 9,000,000 1,150 650,000 700,000 2,600 RS 47:355 Contractors 9,000,000 9,500,000 1,200 700,000 750,000 2,800 9,500,000 10,000,000 1,250 750,000 800,000 3,000 If The Gross The Annual 10,000,000 11,000,000 1,350 800,000 850,000 3,200 Sales Are: But License 11,000,000 12,000,000 1,450 850,000 900,000 3,400 As Much As Less Than Shall Be 12,000,000 13,000,000 1,550 900,000 950,000 3,600 Pawnbroker- Basis shall include total 13,000,000 14,000,000 1,650 950,000 *********** 3,700 loans plus retail sales with a $0 100,000 50 14,000,000 15,000,000 1,750 TABLE 5 Public Utilities minimum license of $300 R.S. 47:354 100,000 150,000 75 15,000,000 16,000,000 1,850 RS 47:358 150,000 250,000 100 16,000,000 17,000,000 1,950 250,000 500,000 150 17,000,000 18,000,000 2,050 If The Gross The Annual 500,000 600,000 200 18,000,000 19,000,000 2,150 Sales Are: But License 600,000 800,000 250 19,000,000 20,000,000 2,250 As Much As Less Than Shall Be 800,000 1,000,000 300 20,000,000 25,000,000 2,500 Other Professional Businesses 1,000,000 1,500,000 400 25,000,000 30,000,000 3,000 $0 20,000 50 License tax shall be one-tenth of one percent of the 1,500,000 2,000,000 500 30,000,000 35,000,000 3,500 20,000 25,000 60 annual gross receipts for professional fees for services 2,000,000 2,500,000 700 35,000,000 ************ 3,700 25,000 37,500 75 rendered 2,500,000 3,000,000 900 37,500 50,000 115 3,000,000 4,000,000 1,000 Businesses under Sections 47:354 & 47:355 50,000 75,000 150 Minimum Tax $50.00 4,000,000 5,000,000 1,250 with less than $2,500.00 of annual gross 75,000 100,000 200 Maximum Tax $2000.00 5,000,000 5,500,000 1,800 receipts (one full year) shall pay no license 100,000 150,000 300 5,500,000 6,000,000 2,400 taxes for the current year. The business shall 150,000 200,000 450 Including but not limited to the following businesses: 6,000,000 6,500,000 3,000 continue to file an application for each year. 200,000 250,000 650 Printers, Lithographers, Editors, Publishers, 6,500,000 7,000,000 3,600 250,000 500,000 750 Attorneys-At-Law, Accountants, Oculist, Physicians, 7,000,000 7,500,000 4,200 500,000 750,000 1,500 Osteopaths, Dentists, Chiropodist, Bacteriologists, 7,500,000 8,000,000 4,800 750,000 1,000,000 2,250 Veterinarians, Chemist, Architects, and Civil Mechanical, 8,000,000 9,000,000 5,200 1,000,000 1,250,000 3,000 Chemical or Electrical Engineers engaged in the practice 9,000,000 10,000,000 5,600 1,250,000 1,500,000 3,750 of their profession as an individual, or as a firm, 10,000,000 11,000,000 6,000 1,500,000 1,750,000 4,500 partnership, or corporation. ( The tax levied herein shall 11,000,000 12,000,000 6,400 1,750,000 2,000,000 5,250 be levied only on the business and not separately on any 12,000,000 13,000,000 6,800 2,000,000 2,250,000 6,000 individual who is employed by or is a member of the 13,000,000 14,000,000 7,200 2,250,000 2,500,000 6,900 taxpayer which conducts its business as a firm, 14,000,000 ************ 7,500 2,500,000 ************ 7,500 partnership, or corporation. Note: Contractors NOTE: WHEN A BUSINESS HAD STARTED ON OR AFTER Minimum Tax $50.00 JULY 1ST OF ANY YEAR, THE INITIAL TAX DUE Maximum Tax $750.00 SHALL BE ONE HALF OF THE MINIMUM ANNUAL RATE. ALLOWED DEDUCTIONS 1. Petroleum taxes as defined in R.S. 47:361.A 2. For Undertaking and Funeral directing refer to R.S. 47:361 B 3. For applicable deductions in the brokerage of stocks and bonds see R.S. 47:361.C 4. Retail Sales of Motor Vehicles and Boats with gross receipts exceeding $700,000.00 refer to R.S. 47:361D |