RAPIDES PARISH & APPLICABLE MUNICIPALITIES 
                          OCCUPATIONAL LICENSE TAX REPORT 
                          5606 Coliseum Blvd * Alexandria, Louisiana * 7130 3
                                Phone (318) 445-0296 * Fax (318) 449-4532 
                                Email: info@rpst.org * www.laota.com

                          IMPORTANT PLEASE READ 

Dear Taxpayer: 

Local Ordinances require taxpayers to purchase only one license for each business location prior to beginning business, 
with the minimum license tax being $50.00. Your license will be based upon the classification of business that constitutes 
the major portion of the taxable annual gross sales and receipts, but shall include sales and receipts from all classes of 
business at that location. Additional filing instructions, tax tables and applicable deductions are included with the 
application. A list of all business classifications is also included and should be used in selecting the correct tax table. Only 
one application should be completed for each business location. 

Businesses should complete all sections on the front of the form and the applicable section on the back of the form as 
follows: 

• All businesses (except hotels, motels, tourist courts, rooming houses, nursing homes and businesses
  whose license is based on a flat fee and all other businesses and professionals) complete either 1 or 2.
• Hotels, motels, tourist courts and rooming houses complete 3 only.
• Nursing homes complete 4 only.
• Businesses whose license is based on a flat fee complete 5 only.
• All other businesses and professionals complete 6 only.

Please complete both sides of the report and return the original to our office at the above address. 

• There is an additional permit required for the sale of alcoholic beverages.

• There is also a separate report required for amusement machines.

• If the same owner has two or more retail businesses, regardless of location, a chain store license is required.
  Please contact our office for a reporting form.

Staff/Office Forms/Taxpayer Forms/OLT/New Business

                                                              INSTRUCTIONS 
1.  Complete all applicable sections of the license tax report to avoid delays in the issuance of your license.
2.  All businesses (except hotels, motels, tourist courts, rooming houses, nursing homes and businesses whose license is based on a flat
    fee and all other businesses and professionals) complete either 1 or 2.  Hotels, motels, tourist courts and rooming houses complete 3
    only.  Nursing homes complete 4 only.  Businesses whose license is based on a flat fee complete 5 only.  All other businesses and
    professionals complete 6 only.
3.  Base license fee on applicable table (see Tax Tables).
4.  If you operate more than one (1) class of business at each location your license is based on total receipts from all classes and based on
    your primary class of license.
5.  When the amount of sales receipts or commissions subject to license tax has been established, refer to the classification chart to
    determine the appropriate tax table and fee.
6.  Sign and date your report.  Make your remittance payable to the Rapides Parish OLT Fund and mail to the address on front of form.
7.  Return the original along with your remittance prior to beginning business to avoid penalties and interest.

                                                                DEFINITIONS 
1.  Gross sales or receipts (NOTGROSSPROFIT)     include all monies received without deduction for expenses.
2.  Business includes any business, trade, profession, occupation, vocation or calling.
3.  Contractor is synonymous with the term “builder.”
4.  Contractor’s gross receipts are based on the actual amount of the contract if a lump sum or the actual cost of the contract plus any
    additional fee charged to the owner if a cost plus contract.
5.  Fixed location means any permanent structure used to provide goods or services to consumers.
6.  Gross commissions for travelagencies   are based on fees earned on the sales of tickets and shall not include ticket prices.
7.  Gross income for real estate brokers are defined as those fees from any source deposited into the broker’s general fund, less escrow
    deposits and fees paid to cooperating real estate brokers.
8.  Peddler means any person who goes from house to house or place to place or store to store exposing and selling merchandise which he
    carries with him.  It includes but is not limited to hawkers, itinerant vendors and any retail dealer not having a fixed place of business.
9.  Person includes an individual, firm, corporation, partnership, association or other legal entity.
10. Separate location exists unless a similar or associated type of business is operated as a unit under a single roof or on the same
    contiguous tract of land.
11. Wholesale dealer means any person who sells to other dealers who in turn resell.

                                                                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 refer to R.S. 47:361(D)

                                                MINIMUM & MAXIMUM LICENSE FEES 
1.  Real Estate Brokers - $2,200 maximum R.S. 47:342(7)
2.  Pawnbrokers - $300 minimum R.S. 47:354(D)(1)
3.  Dealers in mobile home sales, rentals or mobile home repairs - $800 maximum R.S. 47:354(D)(4)
4.  Retail dealers of building materials - $6,200 maximum R.S. 47:355(B)(2)
5.  For business dealing in or buying and selling stocks or bonds, the license fee shall be based on gross annual profits; however where no
    gross annual profit is realized, the minimum tax under table 4 shall be paid - $50 minimum R.S. 47:357(C)
6.  Peddlers and itinerant vendors - $200 maximum R.S. 47:359(C)
7.  Itinerant vendors of agricultural products purchases directly from farmers or an itinerant vendor of seafood products - $100 maximum
    R.S. 47:359(C)
8.  All other businesses and professionals - $50 minimum; $2,000 maximum R.S. 47:359(J)
9.  Retail or wholesale sales of motor vehicles and boats - $700,000 maximum gross receipts R.S. 47:361(D)
10. Contractors - $750 maximum R.S. 47:362(A);  Only one license required in the state – based on contractor’s domicile

                                                              EXEMPTIONS 
1.  Blind persons and their widows and orphans R.S. 47:360(A) 
2.  Louisiana artists and craftsmen who display at functions sponsored by nonprofit organizations R.S. 47:360(B) 
3.  Nonprofitorganizations   – exempt from occupational license only; not sales & use tax R.S. 47:360(C) 
4.  Wholesale dealers in certain alcoholic beverages R.S. 47:360(D) 
5.  Other exempted businesses – Banks, building and loan associations, editors, broadcasters, publishers, ministers, school teachers, nurses,
    farmers, sawmill operators and farmer-owned farm loan companies R.S. 47:360 (E) 
6.  Manufacturers, however retail sales by manufacturers shall be subject to payment of a license tax R.S. 47:360(F) 
7.  Disabled persons that are home-bound, confined to a bed or wheelchair and require aid of another person R.S. 47:360(G)

                                  RAPIDES PARISH & APPLICABLE MUNICIPALITIES 
                                 OCCUPATIONAL LICENSE TAX REPORT 
                                 5606 Coliseum Blvd * Alexandria, Louisiana * 71303
                                     Phone (318) 445-0296 * Fax (318) 449-4532 
                                         Email: info@rpst.org * www.laota.com

                                                  New Business  
                                         Occupational License Report 
Account Number ______________ Business Open Date __________________ License Year Applied For __________ 

Legal Name(s) (individual, partners or corporation)  

Trade name of business 

  Within Alexandria City Corp Limits                             Within Town of Ball Corp Limits  
  Within Pineville City Corp Limits                              Within Town of Boyce Corp Limits 
  Within Town of Glenmora Corp Limits                            Within Town of Woodworth Corp Limits  
  Within Town of Lecompte Corp Limits                            Within Village of Forest Hill Corp Limits
  Within Rapides Parish

Business Location (street, route or highway – NOT P.O. Box) 
                                 Address                         City                                State Zip      Telephone 
                                                                                                                (      )_________ 
Address for receiving tax forms & correspondence
(If same location, write “same”) Address                         City                                State Zip      Telephone 
                                                                                                                (      )_________ 

Type of Organization 

Individual  Partnership          Corporation  LLC    LLP  Governmental  Non-Profit  Other  

Description of sales or activity 

• All reports are due prior to beginning business.
• Licenses not paid before the open date bear interest and penalty as instructed below.
• License will be issued only upon receipt of a completed report.
• Mail report and remittance to the above address.

License Fee from 1 through 6 (on reverse)                                                            $ 
If remitted after the opening date of your business, please include penalty and interest as follows: 
Penalty – 5% for each 30 days or fraction thereof computed from open date (25% max) $ 
Interest – Alexandria only – 12% per annum computed from open date 
  All other jurisdictions – 15% per annum computed from open date                                    $ 
Total Due                                                                                            $ 

  This is to affirm that the statements made herein are true and correct to be best of my knowledge. 

Signature of Owner or Authorized Agent                                                                     Date 
                                 Please make checks payable to Rapides Parish OLT Fund 

                                         New Business 
                                         Occupational License Report 

All businesses (except hotels, motels, tourist courts, rooming houses, nursing homes and businesses whose license is based on a flat fee and all 
other businesses and professionals) complete either 1 or 2.  Hotels, motels, tourist courts and rooming houses complete 3 only.  Nursing homes 
complete 4 only.  Businesses, whose license is based on a flat fee, complete 5 only.  All other businesses and professionals complete 6 only. 

1. Business opened on or prior to June 30 of current year
a. Class of license – R.S. 47:                           Table                           (see tax tables) 
b. License fee due                                                                $ 50 

2. Business opened on or after July 1 of current year
a. Class of license – R.S. 47:                           Table                          (see tax tables) 
b. License fee due                                                                $ 25 

3. Business is a Hotel, Motel, Tourist Court or Rooming House
a. Class of license – R.S. 47:359(I) & 47:346
b. Number of sleeping rooms
c. Multiplied by $2.00 per room equals license fee                                $ 
d. License fee due (Other gross receipts – gift shop, restaurant, etc) $ 50 (If applicable) 
e. Total license fee (c) or (c) plus (d) where applicable                         $ 

4. Business is a nursing home
a. Class of license – R.S. 47:359(I)
b. Number of sleeping rooms
c. Multiplied by $2.00 per room equals license fee                                $ 
d. License fee on gross receipts                                                  $ 50 
e. Total license fee (c) plus (d)                                                 $ 

5. Flat fees (see tax tables)*
a. Class of license – R.S. 47:            (see tax tables) 
b. License fee due                                                                $ 
*If amusement machine dealer, report flat fees on amusement machine license report

6. All other businesses and professionals
a. Class of license – R.S. 47:359(J)
b. License fee due                                                                $ 50 

                                            TAX TABLES 
              Table 1     R.S. 47:354                    Table 1.1   R.S. 47:354.1 
              Retail Dealer                            Gasoline & Motor Fuel Retailers 
Gross Sales    But             License      Gallons Sold But              License 
 At Least     Less Than          Shall Be   At Least     Less Than        Shall Be 
$             0 $ 50,000 $ 50                          0  55,000 $ 50
 50,000       75,000                  60     55,000      85,000                        60 
 75,000  100,000                      90     85,000  110,000                           90 
 100,000      150,000                 120    110,000     165,000                   120 
 150,000      200,000                 180    165,000     225,000                   180 
 200,000      250,000                 250    225,000     275,000                   250 
 250,000      300,000                 300    275,000     325,000                   300 
 300,000      400,000                 360    325,000     450,000                   360 
 400,000      500,000                 500    450,000     550,000                   500 
 500,000      600,000                 650    550,000     650,000                   650 
 600,000      750,000                 800    650,000     825,000                   800 
 750,000 1,000,000                    900    825,000 1,000,000                     900 
 1,000,000    1,500,000               1,200  1,000,000   1,500,000               1,200 
 1,500,000    2,000,000               1,800  1,500,000   2,000,000               1,800 
 2,000,000    2,500,000               2,400  2,000,000   2,500,000               2,400 
 2,500,000    3,000,000               3,000  2,500,000   3,000,000               3,000 
 3,000,000    3,500,000               3,600  3,000,000   3,500,000               3,600 
 3,500,000    4,000,000               4,200  3,500,000   4,000,000               4,200 
 4,000,000    4,500,000               4,800  4,000,000   4,500,000               4,800 
 4,500,000    5,000,000               5,400  4,500,000   5,000,000               5,400 
 5,000,000    5,500,000               6,000  5,000,000   5,500,000               6,000 
 5,500,000                            6,200  5,500,000                           6,200 

                                                         Table 3     R.S. 47:356 
                                                         Lending Business 
                                             Loans Made   But             License 
                                              At Least   Less Than          Shall Be 
                                            $          0 $ 250,000 $ 50
                                             250,000     500,000                   100 
              Table 2     R.S. 47:355        500,000     750,000                   150 
              Wholesale Dealer               750,000  1,000,000                    200 
Gross Sales    But             License       1,000,000   1,250,000                 250 
 At Least     Less Than          Shall Be    1,250,000   1,500,000                 300 
$             0 $ 100,000 $ 50               1,500,000   1,750,000                 350 
 100,000      150,000                 75     1,750,000   2,000,000                 400 
 150,000      250,000                 100    2,000,000   2,250,000                 450 
 250,000      500,000                 150    2,250,000   2,500,000                 500 
 500,000      600,000                 200    2,500,000   3,000,000                 550 
 600,000      800,000                 250    3,000,000   3,500,000                 600 
 800,000 1,000,000                    300    5,500,000   4,000,000                 650 
 1,000,000    1,500,000               400    4,000,000   4,500,000                 700 
 1,500,000  2,000,000                 500    4,500,000   5,000,000                 750 
 2,000,000    2,500,000               700    5,000,000   5,500,000                 800 
 2,500,000    3,000,000               900    5,500,000   6,000,000                 850 
 3,000,000    4,000,000               1,000  6,000,000   6,500,000                 900 
                                             6,500,000   7,000,000                 950 
 4,000,000    5,000,000               1,250  7,000,000   7,500,000               1,000 
 5,000,000    5,500,000               1,800  7,500,000   8,000,000               1,050 
 5,500,000    6,000,000               2,400  8,000,000   8,500,000               1,100 
 6,000,000    6,500,000               3,000  8,500,000   9,000,000               1,150 
 6,500,000    7,000,000               3,600  9,000,000   9,500,000               1,200 
 7,000,000    7,500,000               4,200  9,500,000  10,000,000               1,250 
 7,500,000    8,000,000               4,800  10,000,000  11,000,000              1,350 
 8,000,000    9,000,000               5,200  11,000,000  12,000,000              1,450 
 9,000,000  10,000,000                5,600  12,000,000  13,000,000              1,550 
 10,000,000  11,000,000               6,000  13,000,000  14,000,000              1,650 
 11,000,000   12,000,000              6,400  14,000,000  15,000,000              1,750 
 12,000,000   13,000,000              6,800  15,000,000  16,000,000              1,850 
 13,000,000   14,000,000              7,200  16,000,000  17,000,000              1,950 
 14,000,000                           7,500  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 
                                             30,000,000  35,000,000              3,500 
                                             35,000,000                          3,700 

                Table 4     R.S. 47:357                 Table 6     R.S. 47:359 
          Brokerage and  Commission Agents                      Flat Fees 
Gross Commissions      But        License     1. R.S. 47:359(A)  Private Investment
 At Least        Less Than          Shall Be  Agency - $500
$         0 $ 15,000 $ 50                     2. R.S. 47:359(C) Peddlers  and Itinerant
 15,000              20,000              70 
 20,000              25,000              90   Vendors - $200 (Alexandria & Ball); $100
 25,000              30,000             112   (All Other Areas)
 30,000              40,000             137   3.R.S.47:359(D) Amusement Machines -
 40,000              50,000             180   $50 for electronic pinball, flipper machine
 50,000              65,000             225 
 65,000              80,000             300   or video game; $20 for all other coin-
 80,000  100,000                        360   operated  or electronic devices (Uses a
 100,000           125,000              450   separate reporting form)
 125,000           150,000              600   4. R.S. 47:359(G) Professional Sports -
 150,000           175,000              675   $1,000
 175,000           200,000              750 
 200,000           250,000              900   5. R.S. 47:359(H)  Circuses, Concerts,
 250,000           300,000              1,050 Carnivals & Special Events - $250
 300,000           350,000              1,200 6. R.S. 47:359(I) & 47:346 Hotel/Motel -
 350,000           400,000              1,400 $2.00 per room plus fee on all other gross
 400,000           450,000              1,600
 450,000           500,000              1,800 receipts except sleeping rooms from Table 1
 500,000           550,000              2,000 7.R.S. 47:359(I) & 47:354 Nursing Home -  
 550,000           600,000              2,200 $2.00 per room plus fee on 1/3 of gross
 600,000           650,000              2,400 receipts
 650,000           700,000              2,600 8. R.S. 47:359(J) All Other Businesses &
 700,000           750,000              2,800
 750,000           800,000              3,000 Professionals - including but  not limited to,
 800,000           850,000              3,200 printers, lithographers, attorneys-at-law;
 850,000           900,000              3,400 accountants, broadcasters, oculists, 
 900,000           950,000              3,600 physicians, osteopaths, dentists, 
 950,000                                3,700 
                                              chiropodists, bacteriologist, veterinarians, 
                                              chemists, architects, and civil, mechanical, 
                                              chemical or electrical engineers, & 
                                              pharmacies that derive 80% of gross receipts 
                                              from the sale of prescription drugs; 0.1% of 
                                              Gross Receipts; $50 Minimum; $2,000 
          Table  5         R.S. 47:358        Maximum 
                 Public Utilities 
Gross Receipts       But          License 
 At Least        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