Local Taxes & Fees in Louisiana (2026)
15 rules on the books across Louisiana, 13 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 City
Some RestrictionsBossier City levies an annual occupational license tax on every business under Code of Ordinances Sec. 106-31, using…
Read full rule →Bossier Parish
Some RestrictionsBossier Parish levies an annual license tax on insurers doing business in the unincorporated parish, graded into first…
Read full rule →Gretna
Some RestrictionsThe City of Gretna levies an annual occupational license tax on every person conducting a business, trade, calling…
Read full rule →Jefferson Parish
Some RestrictionsJefferson Parish taxes each business location under one occupational-license schedule, picked by whichever activity…
Read full rule →Kenner
Some RestrictionsThe City of Kenner issues only one occupational license per business location, based on whichever tax schedule covers…
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.