How New Orleans Handles Local Taxes & Fees: A Practical Guide

New Orleans maintains 197 local ordinances across all categories, and 2 of those deal specifically with local taxes & fees. Here is a breakdown of what the city actually requires, what is prohibited, and where New Orleans falls on the strict-to-permissive spectrum compared to other cities.

Business Tax Classification

New Orleans levies an annual occupational license tax on businesses operating within Orleans Parish, classified by Louisiana statutory schedules covering retail, wholesale, services, lending, and other categories, with rates tied to gross receipts or commission volume.

Key details: Authority: LA RS 47:341 et seq.. Renewal deadline: February 28. Late penalty: Up to 25%. Home-occ exempt?: No.

Failure to register, underreporting receipts, or filing past the February 28 deadline accrues penalties up to twenty-five percent plus interest, and may result in revenue-bureau levies on bank accounts or tax sale of business assets.

Parking Tax

New Orleans imposes a parking tax on commercial parking lot and garage operators within Orleans Parish, charged as a percentage of gross parking receipts and remitted monthly to the City Bureau of Revenue alongside ordinary sales tax obligations.

Key details: Authority: City Code Ch. 150. Scope: Commercial paid parking. Filing: Monthly. Stacked with: State/parish sales tax.

Late filings or underreporting trigger penalties up to twenty-five percent plus interest. Persistent non-compliance can result in operating-permit revocation and tax sale enforcement actions through the Bureau of Revenue.

The Bottom Line

New Orleans's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming New Orleans is broadly strict or permissive.

This guide is based on New Orleans's current municipal code. Local rules can and do change, so check the individual ordinance pages for the latest details, penalties, and FAQs.