RAPIDES PARISH & APPLICABLE MUNICIPALITIES 
                          OCCUPATIONAL LICENSE TAX REPORT 
                          P O Box 671 * Alexandria, Louisiana * 71309 
                                    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. 
 
 JPI\US Certified\2005 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 (NOT GROSS     PROFIT) 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 travel agencies  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.  Nonprofit organizations – 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 
                                           P O Box 671 * Alexandria, Louisiana * 71309 
                                               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 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 an rod  oming 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. Bu ins ess 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 Ho                  use 
         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 gros   s 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           
                  Retail Dealer 
 Gross Sales                     But   License      
    At Least      Less Than              Shall Be   
 $           0    $ 50,000           $    50                                 
       50,000     75,000                  60                         Table 1.1   R.S. 47:354.1 
       75,000     100,000                 90                   Gasoline & Motor Fuel Retailers 
       100,000    150,000                 120      Gallons Sold             But         License 
       150,000    200,000                 180      At Least           Less Than        Shall Be 
       200,000    250,000                 250                  0            55,000    $        50
       250,000    300,000                 300                55,000         85,000             60
       300,000    400,000                 360                85,000         110,000            90
       400,000    500,000                 500                110,000        165,000            120
       500,000    600,000                 650                165,000        225,000            180
       600,000    750,000                 800                225,000        275,000            250
       750,000    1,000,000               900                275,000        325,000            300
       1,000,000  1,500,000               1,200              325,000        450,000            360
       1,500,000  2,000,000               1,800              450,000        550,000            500
       2,000,000  2,500,000               2,400              550,000        650,000            650
       2,500,000  3,000,000               3,000              650,000        825,000            800
       3,000,000  3,500,000               3,600              825,000  1,000,000                900
       3,500,000  4,000,000               4,200      1,000,000        1,500,000               1,200
       4,000,000  4,500,000               4,800      1,500,000        2,000,000               1,800
       4,500,000  5,000,000               5,400      2,000,000        2,500,000               2,400
       5,000,000  5,500,000               6,000      2,500,000        3,000,000               3,000
                                                     3,000,000        3,500,000               3,600
                                                     3,500,000        4,000,000               4,200
       5,500,000                          6,200
                                                     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
                                                     
                  Table 2     R.S. 47:355                            Table 3     R.S. 47:356 
                  Wholesale Dealer                                    Lending Business 
 Gross Sales                     But   License      Loans Made                    But   License 
    At Least      Less Than              Shall Be     At Least        Less Than           Shall Be 
                                                   $           0      $ 250,000       $        50
 $           0    $ 100,000          $    50                 250,000        500,000            100
       100,000    150,000                 75                 500,000        750,000            150
       150,000    250,000                 100                750,000  1,000,000                200
       250,000    500,000                 150        1,000,000        1,250,000                250
       500,000    600,000                 200        1,250,000        1,500,000                300
       600,000    800,000                 250        1,500,000        1,750,000                350
       800,000    1,000,000               300        1,750,000        2,000,000                400
       1,000,000  1,500,000               400        2,000,000        2,250,000                450
       1,500,000  2,000,000               500        2,250,000        2,500,000                500
       2,000,000  2,500,000               700        2,500,000        3,000,000                550
       2,500,000  3,000,000               900        3,000,000        3,500,000                600
       3,000,000  4,000,000               1,000      5,500,000        4,000,000                650
       4,000,000  5,000,000               1,250      4,000,000        4,500,000                700
       5,000,000  5,500,000               1,800      4,500,000        5,000,000                750
       5,500,000  6,000,000               2,400      5,000,000        5,500,000                800
       6,000,000  6,500,000               3,000      5,500,000        6,000,000                850
       6,500,000  7,000,000               3,600      6,000,000        6,500,000                900
                                                     6,500,000        7,000,000                950
       7,000,000  7,500,000               4,200      7,000,000        7,500,000               1,000
       7,500,000  8,000,000               4,800      7,500,000        8,000,000               1,050
       8,000,000  9,000,000               5,200      8,000,000        8,500,000               1,100
       9,000,000  10,000,000              5,600      8,500,000        9,000,000               1,150
       10,000,000 11,000,000              6,000      9,000,000        9,500,000               1,200
       11,000,000 12,000,000              6,400      9,500,000        10,000,000              1,250
       12,000,000 13,000,000              6,800      10,000,000       11,000,000              1,350
       13,000,000 14,000,000              7,200      11,000,000       12,000,000              1,450
       14,000,000                         7,500      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               1,750,000      2,000,000          5,250
  16,000,000     17,000,000                1,950               2,000,000      2,250,000          6,000
  17,000,000     18,000,000                2,050               2,250,000      2,500,000          6,900
  18,000,000     19,000,000                2,150               2,500,000                         7,500
  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       R.S. 47:357 4                                          
            Brokerage and  Commission Agents 
Gross Commissions         But              License                               
   At Least         Less Than                Shall Be                            
$           0    $         15,000        $             50                        
      15,000               20,000                      70                Table 6     R.S. 47:359 
      20,000               25,000                      90                     Flat Fees 
      25,000               30,000                      112 1. R.S.   47:359(A)   Private         Investment
      30,000               40,000                      137
                                                              Agency - $500 
      40,000               50,000                      180
      50,000               65,000                      225 2.  R.S. 47:359(C) Peddlers  and Itinerant 
      65,000               80,000                      300    Vendors - $200 (Alexandria & Ball); $100 
      80,000               100,000                     360    (All Other Areas) 
      100,000              125,000                     450 3. R.S.47:359(D) Amusement Machines - 
      125,000              150,000                     600
      150,000              175,000                     675    $50 for electronic pinball, flipper machine 
      175,000              200,000                     750    or video game; $20 for all other coin-
      200,000              250,000                     900    operated  or electronic devices (Uses  a 
      250,000              300,000         1,050              separate reporting form) 
      300,000              350,000         1,200           4. R.S. 47:359(G) Professional Sports - 
      350,000              400,000         1,400
      400,000              450,000         1,600              $1,000 
      450,000              500,000         1,800           5. R.S.   47:359(H)   Circuses,        Concerts,
      500,000              550,000         2,000              Carnivals & Special Events - $250 
      550,000              600,000         2,200           6. R.S. 47:359(I) & 47:346 Hotel/Motel - 
      600,000              650,000         2,400
      650,000              700,000         2,600              $2.00 per room plus fee  on all other gross 
      700,000              750,000         2,800              receipts except sleeping rooms from Table 1 
      750,000              800,000         3,000           7. R.S. 47:359(I) & 47:354 Nursing Home - 
      800,000              850,000         3,200              $2.00 per  room plus fee on 1/3 of gross 
      850,000              900,000         3,400
                                                              receipts 
      900,000              950,000         3,600
      950,000                              3,700           8. R.S. 47:359(J) All Other Businesses & 
                                                              Professionals - including but  not limited to, 
 
                                                              printers, lithographers, attorneys-at-law; 
                                                              accountants,     broadcasters,      oculists,
                                                              physicians,       osteopaths,       dentists,
                                                              chiropodists, bacteriologist, veterinarians, 
                                         
            Table  5                       R.S. 47:358        chemists, architects, and civil, mechanical, 
                 Public Utilities                             chemical    or  electrical engineers,   &
Gross Receipts                 But         License            pharmacies that derive 80% of gross receipts 
   At Least         Less Than                S all Beh        from the sale of prescription drugs; 0.1% of 
$           0    $ 20,000                $             50     Gross Receipts; $50 Minimum; $2,000 
      20,000               25,000                      60
      25,000               37,500                      75     Maximum 
      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