Local Taxes & Fees in Shreveport, LA

Shreveport maintains 152 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 Shreveport falls on the strict-to-permissive spectrum compared to other cities.

Business Tax Classification

Shreveport classifies most businesses under the state's occupational license tax schedule by direct reference to R.S. 47:341-363, but chain stores get their own local classification: section 86-118 sets an annual per-store license tax that rises in tiers with how many stores the chain operates, from $10.00 for a small chain up to $550.00 for one with 501 or more locations.

Key details: Governing section: § 86-118, Code of Ordinances (chain stores). Base tax scheme: Occupational tax adopts R.S. 47:341-363. Chain store range: $10.00 (2-10 stores) to $550.00 (501+). New store proration: Half-year rate after June 30, § 86-119. Insurer tax cap: $21,000 life/health; $9,000 other insurers.

Every business subject to chapter 86's license taxes has to report and pay before pursuing its trade: section 86-35 makes it unlawful to keep operating past the last day of February for the tax year due, or past the day a new business opens, until the tax, penalty and interest are paid. Chain stores must file an annual report of their store count with the director of finance by February 1 under section 86-120, with a supplemental report due within 30 days of opening any new store not already reported; late payment under section 86-121 draws interest and penalties on top of the tax owed.

Vacancy Tax

Shreveport levies no vacancy tax. Owners of blighted, vacant structures must instead register with the city within 90 days of notice and pay a fee, starting at $250 to $500 and climbing with every renewal, plus a separate annual inspection fee.

Key details: First registration fee: $250 residential, $500 other structures. Registration deadline: 90 days after director's written notice. Renewal schedule: Due January 31 and July 31 annually. Fee escalation cap: Increases 50% each renewal, caps at $3,000. Inspection fee: $0.01 per square foot, $50 minimum.

Failing to register or maintain a blighted vacant structure after written notice is a misdemeanor under Sec. 38-126(a), fined $500 for a first offense, $750 for a second, and $1,000 for a third, with each 30-day period of continued noncompliance counted as a separate offense. The city can pursue administrative, civil, and criminal remedies independently or together, and an owner may appeal a director's determination to the mayor and then the city council.

The Bottom Line

Shreveport'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 Shreveport is broadly strict or permissive.

These rules come from Shreveport's publicly available municipal code. For complete penalty schedules, exemption details, and answers to common questions, see the individual ordinance pages throughout this guide.