Bossier City, LA Local Taxes & Fees: Business Tax Classification (2026)

Every business operating in Bossier City owes an annual occupational license tax under Code of Ordinances Sec. 106-31, which reaches 'each person pursuing and conducting any business, trade, calling, profession, or vocation' inside the corporate limits, so long as it is subject to license under the state constitution and state law. Sec. 106-32 ties the actual tax amount to the classification schedules the Louisiana legislature set in R.S. 47:341 through 47:363, adopting those state schedules rather than building a separate municipal rate table. Bossier City's own ordinances then reclassify a handful of specific trades within that adopted framework.

Sec. 106-33 pulls travel agencies out of the general 'Retail dealers in merchandise, services, and rentals' schedule under R.S. 47:354 and places them instead in the 'Brokerage and commission agents' schedule under R.S. 47:357, so a travel agency's license tax is calculated on its gross commissions and fees rather than on retail-style gross sales. Sec. 106-34 does the same for real estate brokers, confining them to the R.S. 47:359(J) 'All other businesses' catch-all classification and taxing them at one-tenth of one percent of annual gross receipts for professional fees, with a hard cap of $2,000.00 regardless of how large the firm's receipts grow.

That real estate broker tax is levied once on the business itself, not separately on each individual broker who works for or is a member of the firm, whether it operates as a sole proprietorship, partnership or corporation. Together the sections show Bossier City using classification, not a locally set rate, as its main lever: the license fee owed depends on which state schedule a business gets slotted into under the city's own reclassification ordinances.