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

Kenner Code of Ordinances § 10-58 establishes the baseline rule: only one license is required for each place of business, and the license is based on the classification that constitutes the major portion of the location's taxable annual gross sales and receipts, with a separate license carved out only for hotels, motels, rooming houses and boarding houses operated alongside another business. Section 10-59 then governs the harder case, where a single business location carries on activities that fall under more than one tax basis schedule under the occupational license article.

The collector must compare the gross receipts, fees, or commissions generated by each group of activities against each applicable schedule, and the location is classified, and taxed, under whichever schedule accounts for the major portion of its combined gross receipts, fees or commissions. Critically, the tax is not split proportionally between schedules: the entire location's total gross receipts, fees or commissions, minus any deductions allowed elsewhere in the article, are run through that single controlling schedule to compute the annual fee. The director of the Department of Inspections and Code Enforcement serves as the collector responsible for administering and enforcing this classification under § 10-53(b).