CITY OF NEW ORLEANS-DEPARTMENT OF FINANCE 
                        Bureau of Revenue – Application Unit 
                        1300 Perdido Street Rm. 1W15  
   Telephone No.: (504) 658-1666 Fax No.: (504) 658-1606 
 
                       OCCUPATIONAL LICENSE TAX TABLES 
 
                        TABLE 1 
 RETAIL DEALERS IN MERCHANDISE, SERVICES AND RENTALS                                        
 
If the Gross Sales are: 
 
                                                             The Annual License
 As Much As:            But Less Than:                       Shall Be: 
 $0                     $50,000                                                        $50 
   50,000                                 75,000                                       60 
   75,000               100,000                                                        90 
 100,000                150,000                                                        120 
 150,000                200,000                                                        180 
 200,000                250,000                                                        250 
 250,000                300,000                                                        300 
 300,000                400,000                                                        360 
 400,000                500,000                                                        500 
 500,000                600,000                                                        650 
 600,000                750,000                                                        800 
 750,000                1,000,000                                                      900 
 1,000,000              1,500,000                            1,200 
 1,500,000              2,000,000                            1,800 
 2,000,000              2,500,000                            2,400 
 2,500,000              3,000,000                            3,000 
 3,000,000              3,500,000                            3,600 
 3,500,000              4,000,000                            4,200 
 4,000,000              4,500,000                            4,800 
 4,500,000              5,000,000                            5,400 
 5,000,000              5,500,000                            6,000 
 5,500,000 +                                                 6,200 
 
Retail: R.S. 47:354 
 
City of New Orleans:  Sec. 150-963.  Retail dealers in merchandise, services and rental.  (a)  For every 
 
fixed location retail dealer in merchandise, services, and rentals, including, but not 
limited to in this section, the license shall be based on the total activity and shall be 
based on Table 1. 
 
                                                                                                         1 

                        TABLE 1A 
                        RETAIL GASOLINE STATIONS               
 
If the Gross Sales are: 
 
                                                               The Annual License
 As Much As:            But Less Than:                         Shall Be: 
 $0                     $50,000                                $50 
 50,000                                   75,000                 60 
 75,000                 100,000                                  90 
 100,000                150,000                                120 
 150,000                200,000                                180 
 200,000                500,000                                250 
 500,000                1,000,000                              400 
 1,000,000              2,000,000                              600 
 2,000,000              3,000,000                              1,100 
 3,000,000              4,000,000                              2,100 
 4,000,000              5,000,000                              5,100 
 5,000,000              6,000,000                              6,100 
 6,000,000 +                                                   6,100 
   
Retail: R.S. 47:354 
 
City of New Orleans:  Sec. 150-963 (b).  Retail dealers in merchandise, services and rental.  (a)  For 
 
every fixed location gasoline service station whose sales of gasoline and motor fuels 
constitute at least 80 percent of total business activity, the license shall be based on the 
total business activity and shall be based on Table 1A above. 
 
                                                                                                       2 

                         TABLE 2 
 
 WHOLESALE DEALERS IN MERCHANDISE, SERVICES AND RENTALS; 
 RETAIL DEALERS TO INSTITUTIONAL CONSUMERS; SHIPBUILDERS; 
                         AND CONTRACTORS. 
 
If the Gross Sales are: 
 
                                                   The Annual License
 As Much As:             But Less Than:            Shall Be: 
 $0                                      $ 100,000 $50 
 100,000                 150,000                   75 
 150,000                 250,000                   100 
 250,000                 500,000                   150 
 500,000                 600,000                   200 
 600,000                 800,000                   250 
 800,000                 1,000,000                 300 
 1,000,000               1,500,000                 400 
 1,500,000               2,000,000                 500 
 2,000,000               2,500,000                 700 
 2,500,000               3,000,000                 900 
 3,000,000               4,000,000                 1,000 
 4,000,000               5,000,000                 1,250 
 5,000,000               5,500,000                 1,800 
 5,500,000               6,000,000                 2,400 
 6,000,000               6,500,000                 3,000 
 6,500,000               7,000,000                 3,600 
 7,000,000               7,500,000                 4,200 
 7,500,000               8,000,000                 4,800 
 8,000,000               9,000,000                 5,200 
 9,000,000               10,000,000                5,600 
 10,000,000              11,000,000                6,000 
 11,000,000              12,000,000                6,400 
 12,000,000              13,000,000                6,800 
 13,000,000              14,000,000                7,200 
 14,000,000              +                         7,500 
 
Wholesales: R .S. 47:355 
 
City of New Orleans: Sec. 150-965. Wholesales dealers in merchandise, service and 
rental; retail dealers to institutional consumers; shipbuilders; and contractors. (a) For 
every fixed location wholesaler dealer in merchandise, service and rental, retail dealers 
to institutional consumers, shipbuilder, and contractor, including , but is not limited to, 
all business enumerated in this section, the license shall be based on the total business 
activity and the amount of said license shall be as shown in Table 2 above: 
 
Special Provisions:  Section150-972.  The maximum license tax paid by licensed 
contractors shall not exceed $750.00 and shall be in compliance with R.S. 47:362. 
 
                                                                                  3 

                                   TABLE 3 
 
 LENDING BUSINESSES: BUSINESS OF LENDING OR OF DEALING OF NOTES 
 SECURED BY CHATTEL MORTGAGES OR OTHER LIENS. 
 
If the Amount of the Loan Made is: 
 
                                                  The Annual License
 As Much As:                       But Less Than: Shall Be: 
 $0                                $250,000       $50 
 250,000                              500,000     100 
 500,000                              750,000     150 
 750,000                           1,000,000      200 
 1,000,000                         1,250,000      250 
 1,250,000                         1,500,000      300 
 1,500,000                         1,750,000      350 
 1,750,000                         2,000,000      400 
 2,000,000                         2,250,000      450 
 2,250,000                         2,500,000      500 
 2,500,000                         3,000,000      550 
 3,000,000                         3,500,000      600 
 3,500,000                         4,000,000      650 
 4,000,000                         4,500,000      700 
 4,500,000                         5,000,000      750 
 5,000,000                         5,500,000      800 
 5,500,000                         6,000,000      850 
 6,000,000                         6,500,000      900 
 6,500,000                         7,000,000      950 
 7,000,000                         7,500,000      1,000 
 7,500,000                         8,000,000      1,050 
 8,000,000                         8,500,000      1,100 
 8,500,000                         9,000,000      1,150 
 9,000,000                         9,500,000      1,200 
 9,500,000                         10,000,000     1,250 
 10,000,000                        11,000,000     1,350 
 11,000,000                        12,000,000     1,450 
 12,000,000                        13,000,000     1,550 
 13,000,000                        14,000,000     1,650 
 14,000,000                        15,000,000     1,750 
 15,000,000                        16,000,000     1,850 
 16,000,000                        17,000,000     1,950 
 17,000,000                        18,000,000     2,050 
 18,000,000                        19,000,000     2,150 
 19,000,000                        20,000,000     2,250 
 20,000,000                        25,000,000     2,500 
 25,000,000                        30,000,000     3,000 
 
                                                                    4 

 30,000,000           35,000,000 3,500
 35,000,000           +          3,700

 Lending: R.S. 47:356   
 
City of New Orleans: Sec. 150-966. Business of lending or dealing of notes secured by 
chattel mortgages or other liens. (a) For every person, firm, corporation, or association 
of person engaged in the business of purchasing, selling, trading in, or lending on 
secured notes or on notes secured by chattel mortgages, or other statutory liens, being 
commonly known as finance or securities companies, a license based on the amount of 
loans made by the business shall be required. The license shall be based on the amount 
of the loans made by the business and the amount of said license shall be as shown in the 
Table 3 above. 
 
                                      5 

                        TABLE 4 
 COMMISSION BROKER AGENT: BROKERAGE AND COMMISSION AGENTS 
 
If the Gross Annual Commissions and Brokerages are: 
 
                                                    The Annual License
 As Much As:            But Less Than:              Shall Be: 
 $0                     $15,000                     $50 
 15,000                 20,000                      70 
 20,000                 25,000                      90 
 25,000                 30,000                      112 
 30,000                 40,000                      137 
 40,000                 50,000                      180 
 50,000                 65,000                      225 
 65,000                 80,000                      300 
 80,000                 100,000                     360 
 100,000                125,000                     450 
 125,000                150,000                     600 
 150,000                175,000                     675 
 175,000                200,000                     750 
 200,000                250,000                     900 
 250,000                300,000                     1,050 
 300,000                350,000                     1,200 
 350,000                400,000                     1,400 
 400,000                450,000                     1,600 
 450,000                500,000                     1,800 
 500,000                550,000                     2,000 
 550,000                600,000                     2,200 
 600,000                650,000                     2,400 
 650,000                700,000                     2,600 
 700,000                750,000                     2,800 
 750,000                800,000                     3,000 
 800,000                850,000                     3,200 
 850,000                900,000                     3,400 
 900,000                950,000                     3,600 
 950,000 +                                          3,700 
 
Commission: R.S. 47:357 
 
City of New Orleans: Sec. 150-967. Brokerage and commission agents. (a) For every 
factorage, commission, or brokerage business; dealers in stocks or bonds as principal; 
stocks, bonds, or cotton factors, commission or brokerage business, whether or not the 
principal or party solicited is within or without the state, including but is not limited to 
all business enumerated in this section, the license shall be based on gross annual 
commissions and brokerages earned on sales and purchase. The amount of the license 
shall be as shown in Table 4 above and shall be subject to applicable deductions. 
 
                                                                                  6 

                                  TABLE 5 
             PUBLIC UTILITIES: PUBLIC UTILITIES 
 
If the Gross Annual Receipts are: 
 
                                                                The Annual License
 As Much As:                      But Less Than:                Shall Be: 
 $0                               $20,000                       $50 
 20,000                            25,000                       60 
 25,000                            37,500                       75 
 37,500                            50,000                       115 
 50,000                            75,000                       150 
 75,000                           100,000                       200 
 100,000                          150,000                       300 
 150,000                          200,000                       450 
 200,000                          250,000                       650 
 250,000                          500,000                       750 
 500,000                          750,000                       1,500 
 750,000                          1,000,000                     2,250 
 1,000,000                        1,250,000                     3,000 
 1,250,000                        1,500,000                     3,750 
 1,500,000                        1,750,000                     4,500 
 1,750,000                        2,000,000                     5,250 
 2,000,000                        2,250,000                     6,000 
 2,250,000                        2,500,000                     6,900 
 2,500,000                        +                             7,500 
 
Public Utilities: R.S. 47:358 
 
City of New Orleans. Sec. 150-968. Public Utilities. (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 Table 5 above: 
 
                                                                                  7 

                            TABLE 6 
         BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES 
 
 A.                  Private banking or investment banking                        $500.00
                                                                                 
 B. Peddlers, itinerant vendors, vendors by display , etc and retail dealers      $150.00

                     having no fixed place of business                           
                                                                                 
 C. Coin-operated mechanical or electronic devices, such as video bingo,          $50.00

                     video games and flipper games                               
                                                                                 
         Coin-operated mechanical or electronic devices, all others               $15.00
                                                                                 
 D. Professional sports including but not limited to football, basketball and     $1,000.00

                            baseball                                             
                                                                                 
                     Professional wrestling & boxing contest                      $100.00
                                                                                 
 E.                Circuses, concerts, carnivals and special events               $250.00
                                                                                 
        Hotels, motel, rooming houses or boarding houses $2.00 per sleeping   
 F.     room.                                                                     $2.00
                                                                                 
 G.     All other business not otherwise specified or specifically exempted,     
        (including but not limited to the following businesses:  Printers,   
        Lithographers, Editors, Publishers, Attorneys-At-Law, Accountants, 
        Oculists, Physicians, Osteopaths, Dentists, Chiropodists,      
        Bacteriologists, Veterinarians, Chemists, Architects, and Civil, 
        Mechanical, Chemical or Electrical Engineers, engaged in the practice 
        of their profession as an individual, or as a firm, partnership, or 
        corporation) the tax shall be 0.1% of the annual gross receipts.   
         
        The minimum tax shall be $50.00 and the maximum tax shall be  
        $2,000.00.                                                                
         Pawnbroker: Table 1 - Minimum fee - $300. The license tax shall be      

    based on the amount of gross sales and receipts from any retail sales,   

                   plus the amount of loans made by the business.                
                                                                                 
    Retail or Wholesale Dealers of Motor Vehicles and Boats: Maximum             

         license fee shall be computed on gross sales of motor vehicles, boats,  

         parts, accessories, and repair services not to exceed $700,000.         
                                                                                 
         Retail Dealers of Building Materials: Maximum license fee - $6,200      
                                                                                 
Flat Rates:  Sec. 150-969.  Businesses where licenses are based on flat fees.  See table above 
accordingly: 
                                                                                  8 

 CHAIN STORE LICENSE TAX TABLE 
 
 Total Number of Stores    The Annual Tax per 
  in a Chain               Store in New Orleans shall be
 
 2 stores to 10 stores     $10.00 
                           
 11 stores to 35 stores    $15.00 
                           
 36 stores to 50 stores    $20.00 
                           
 51 stores to 75 stores    $25.00 
                           
 76 stores to 100 stores   $30.00 
                           
 101 stores to 125 stores  $50.00 
                           
 126 stores to 150 stores  $100.00 
                           
 151 stores to 175 stores  $150.00 
                           
 176 stores to 200 stores  $200.00 
                           
 201 stores to 225 stores  $250.00 
                           
 226 stores to 250 stores  $300.00 
                           
 251 stores to 275 stores  $350.00 
                           
 276 stores to 300 stores  $400.00 
                           
 301 stores to 400 stores  $450.00 
                           
 401 stores to 500 stores  $500.00 
                           
 501 stores or more        $550.00 
                           
 City of New Orleans: Sec: 150:1057. Basis  and rates of tax: The license tax for the 
 business described in this article, levied upon the stores operated in the city, shall be 
 based on the number of stores or mercantile establishments included under the same 
 general management, supervision, ownership or control, whether operated in the city or 
 not; and whether within the state or not; and shall be fixed and graded as above. 
 
                                                                                   9