Lafayette Parish, LA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing law
- Ch. 82, Art. VI, § 82-631 et seq.
- Retail dealer base rate
- $5.00 on first $5,000 gross sales
- Territorial scope
- Parish-wide, plus separate city tax
- False application penalty
- Up to $200 or 6 months jail
- Delinquent-tax remedy
- Court judgment barring business operation
Summary
Lafayette Parish's occupational license tax sorts every business into a rate class, retail dealer, wholesaler, contractor, broker and more, each on its own gross-receipts schedule, separate from the City of Lafayette's own occupational license tax.
There shall be a license tax on any person conducting any business enumerated in this article within the parish at the rates provided in this article. ... Except as otherwise provided in this article, for every fixed location retail dealer in merchandise, services and rentals, including but not limited to all businesses enumerated in this section, the license tax shall be based on the total business activity and shall be based on the following table:
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 65).
Full Breakdown
The parish occupational license tax (LCG Code § 82-631 et seq.) sorts every business into one of dozens of classifications, retail dealer, wholesale dealer, contractor (lump-sum or cost-plus), broker, theater operator, funeral director, pawnbroker and more, each carrying its own gross-receipts rate table. A fixed-location retail dealer, for example, owes $5.00 on the first $5,000 of gross sales, rising in tiers set out in § 82-644. Businesses inside Lafayette's corporate limits owe this parish-wide license in addition to the separate City of Lafayette occupational license levied under § 82-601 et seq.
Violations & Fines
Filing a false license application is a misdemeanor punishable by up to $200 and six months in jail (§ 82-640(d)); unpaid tax triggers a court judgment barring further operation of the business (§ 82-641).
Frequently Asked Questions
Do businesses inside the City of Lafayette also pay this parish tax?
How does the parish decide which rate class my business falls into?
Sources & Official References
Other rules in Lafayette Parish
Compare Lafayette Parish to another location·View the Louisiana local taxes & fees overview
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