RAPIDES PARISH & APPLICABLE MUNICIPALITIES 
                                               OCCUPATIONAL LICENSE TAX REPORT 
                                               P O Box 60090 * New Orleans, Louisiana * 70160-0090 
                                                            Phone (318) 445-0296 * Fax (318) 449-4532 
                                                            Email: info@rpst.org * www.laota.com 
       
                                             Occupational License Tax Renewal Form 
                                   Business Ceased Operation in January or February of this Year 

          Please check & correct if any information has changed                     Account Number:                         
          Please give date closed                                                   License Year: 
      Legal Name                                                                    Location: 
      Mailing Address                                                                
      City, State  Zip                                                              Phone: 
                                                                                    Email:                                                     
                                                                         
                                                 Complete only ONE of the following 
                                                                    
1.All businesses except those listed in 2,3 or 4                         3.Hotel, Motel, Tourist Court or Rooming House 
 a. Class of license – Table                      (see tax tables)         a. Class of license – R.S. 47:359(I) & 47:346 
 b. Number of days in operation                                            b. Number of days in operation                                       
 c. Gross sales or receipts                      $                         c. Sleeping rooms                           X $2.00 per room  $      
 d. Deductions                                   $                         d. Other gross sales or receipts (except sleeping rooms, 
                                   Describe                                   i.e., restaurants, lounges, gift shops, etc.)    $                
 e. Taxable gross (c) minus (d)                  $                         e. Deductions                                       $                
 f. Divided by 365                               $                                                           Describe 
 g. Multiplied by number of days in operation    $                         f. Taxable gross (d) minus (e)                      $                
 h. License fee due on (g) (from Tax Tables)     $                         g. Divided by 365                                   $                
                                                                           h. Multiplied by number of days in operation        $                
2.Retail Dealers of Gasoline & Motor Fuel                                  i. License fee due on (h) from Table 1              $                
 a. Class of license – R.S. 47:354 & 47:354.1                              j. Total license fee due (c) plus (i)               $                
 b. Number of days in operation                                             
 c. Gallons of gasoline & motor fuels sold                               4. Nursing Home               
 d. Divided by 365                                                         a. Class of license – R.S. 47:359(I) 
 e. Multiplied by number of days in operation                              b. Number of days in operation                                       
 f. License fee due on (e) from Table 1.1        $                         c. Sleeping rooms                           X $2.00 per room  $      
 g. Gross sales or receipts (other than gas/motor fuel) $                  d. Gross sales or receipts                          $                
 h. Deductions                                   $                         e. Taxable gross receipts (d) multiplied by 1/3     $                
                                   Describe                                Divided by 365                                      $                
 i. Taxable gross (g) minus (h)                  $                         f. Multiplied by number of days in operation        $                
 j. Divided by 365                               $                         g. License fee due on (g) from Table 1              $                
 k. Multiplied by number of days in operation    $                         h. Total license fee due (c) plus (h)               $                
 l. License fee due on (k) from Table I          $                          
 m. Total license fee (f) plus (l)               $                          
 n. Maximum license fee due                      $          6,200.00        
 o. Enter the lesser of (m) or (n)               $                        
   p.                                                                          
                                                                                                                                               
    1.License fee due from (1)(h); (2)(o); (3)(j); or (4)(i)                                                               $                   
                                                                              st
    2.Penalty – 5% for each 30 days or  fraction thereof computed from Mar 1  (25% max)                                    $                   
                                                                                                                      st
    3.Interest – Alexandria only – 12%; All other jurisdictions – 15% per annum computed from March 1                      $                   
    4.Total Due (1)+(2)+(3)                                                                                                $                   
     
          This is to affirm that the statements made herein are true and correct to the best of my knowledge. 
     
          Signature of Owner or Authorized Agent                                                                      Date 

                                                       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 (lump sum contract) or the actual cost of the 
    contract plus any additional fee charged to the owner (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) (For Bulk or Distributing Plants only) 
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 - Basis shall include total loans plus retail sales with a minimum license of $300 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 purchased 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 
11. Pharmacies  that  derive  eighty  percent  (80%)  or  more  of  their  gross  receipts  from  the  sale  of  prescription  drugs,  the 
    license fee shall be one-tenth of one percent of the gross receipts with a maximum of $2000 
12. Retail dealers in gasoline & motor fuels , the license fee shall be computed based on the gallons of fuel sold utilizing the 
    table in R.S. 47:354.1 plus the fee on the amount of gross sales of merchandise, services and rentals using the table in R.S. 
    47:354.  The maximum of the two fees shall not exceed $6,200 
                                                                
                                                    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) 
                                                                    

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

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