Bossier Parish, LA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax base
- Gross annual premiums on parish risks
- P&C classes
- $40 to $70/$10,000 by receipts
- Max P&C tax
- $9,000.00 per insurer
- Life/health cap
- $21,000.00 per insurer
- Due date
- January 1; delinquent after June 1
- Late penalty
- 5% per month, capped at 25%
Summary
Bossier Parish levies an annual license tax on insurers doing business in the unincorporated parish, graded into first through fourth class by gross receipts for property and casualty lines, from $40.00 up to a $9,000.00 maximum per insurer.
(2)On any insurer engaged in the business of issuing policies, contracts or other forms of obligations covering the risk of fire, marine, transportation, surety, fidelity, indemnity, guaranty, worker's compensation, employers' liability, property damage, livestock, vehicle, automatic sprinkler, burglary or insurance business of any other kind whatsoever in the state, whether such insurer is operating in the state through agents or other representatives or otherwise, not more than the following:a.First class. When the gross receipts are not more than $2,000.00, the license tax shall be $40.00;b.Second class. When the gross receipts are more than $2,000.00 and not more than $4,000.00, the license tax shall be $60.00;c.Third class. When the gross receipts are more than $4,000.00 and not more than $6,000.00, the license tax shall be $80.00;d.Fourth class. When the gross receipts exceed $6,000.00, the additional license tax thereafter shall be $70.00 for each $10,000.00, or fraction thereof, in excess of $6,000.00.
Full Breakdown
S. 22:1076. 00 per insurer. 00 or fraction over that threshold. 00 per insurer, cuts plate glass and steam boiler insurers to one-third of that rate, and cuts the bill to one-third again for any insurer that invests at least one-sixth of its admitted assets in qualifying state investments. Reports certifying the prior year's gross premiums on parish risks are due to the parish secretary-treasurer before March 1 under section 22-54, and the tax itself is due January 1 and becomes delinquent June 1 under section 22-53.
Violations & Fines
Section 22-51(c) adds a five percent per month penalty on any tax not reported or paid by June 1, though the parish can waive that penalty for an unforeseen or unavoidable reason. Subsection (d) caps the total monetary penalty at 25 percent of the tax owed, and subsection (e) lets the parish ask the state insurance commissioner to revoke a delinquent insurer's authority to do business in Louisiana once a payment is more than six months overdue. Section 22-55 additionally punishes any violation of the division as provided in section 1-13.
Frequently Asked Questions
What kind of business tax does Bossier Parish charge insurers?
How are property and casualty insurers classified for the Bossier Parish tax?
What happens if an insurer pays the Bossier Parish tax late?
Sources & Official References
Other rules in Bossier Parish
Compare Bossier Parish to another location·View the Louisiana local taxes & fees overview
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