Local Taxes & Fees in Louisiana (2026)
12 rules on the books across Louisiana, 10 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Bossier Parish
Some RestrictionsBossier Parish levies an annual license tax on insurers doing business in the unincorporated parish, graded into first…
Read full rule →Jefferson Parish
Some RestrictionsJefferson Parish taxes each business location under one occupational-license schedule, picked by whichever activity…
Read full rule →Lafayette
Some RestrictionsLafayette City-Parish Consolidated Government sorts businesses into dozens of tax classifications under Code of…
Read full rule →Lafayette Parish
Some RestrictionsLafayette Parish's occupational license tax sorts every business into a rate class, retail dealer, wholesaler…
Read full rule →New Orleans
Some RestrictionsNew Orleans calculates each occupational license tax bill by classifying a business under the schedule that matches the…
Read full rule →Rapides Parish
Some RestrictionsRapides Parish levies an annual occupational license tax on every business, trade, calling, profession or vocation…
Read full rule →Shreveport
Some RestrictionsShreveport classifies most businesses under the state's occupational license tax schedule by direct reference to R.S…
Read full rule →St Tammany Parish
Some RestrictionsSt. Tammany Parish classifies a business by whichever tax basis schedule produces the major portion of its gross…
Read full rule →Tangipahoa Parish
Some RestrictionsTangipahoa Parish levies its occupational license tax under Sec. 26-21 on every business, trade, calling, profession or…
Read full rule →Terrebonne Parish
Some RestrictionsTerrebonne Parish's occupational license tax follows Louisiana Revised Statutes Title 47 business classifications, with…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.