Tangipahoa Parish, LA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- General occupational tax authority
- Sec. 26-21, rate set by R.S. 47:341
- Chain-store tax basis
- Number of commonly owned stores
- Chain-store fee schedule
- Kept on file with parish clerk
- Insurer license tax cap
- $9,000.00
- Late occupational tax penalty
- 5%/month, capped at 25%
- Collecting office
- Sheriff and ex officio tax collector
Summary
Tangipahoa Parish levies its occupational license tax under Sec. 26-21 on every business, trade, calling, profession or vocation in the parish, at the maximum rate set by state law (R.S. 47:341 et seq.). Chain and branch stores are taxed as a separate class under Sec. 26-58, based on the number of stores under common ownership, rather than under the general occupational schedule.
There is hereby levied an occupational license tax upon each person pursuing and conducting any business, trade, calling, profession or vocation within the limits of the parish, subject to license under the state constitution and laws of the state. ... There is hereby levied an annual license tax for each year upon each person engaged in the business of operating or maintaining, as part of a group or chain, any stores within the parish where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store. The license herein authorized shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under the laws of the state.
Full Breakdown
The Tangipahoa Parish Code classifies business license taxes into several distinct articles rather than one flat schedule. Article II, Sec. 26-21, levies a general occupational license tax on each person pursuing any business, trade, calling, profession or vocation in the parish, and Sec. title 47, ch. S. ) as the amount charged, crediting anyone who already pays a municipal occupational tax. Article III separately classifies chain and branch stores: Sec. 26-58 levies an annual license tax on anyone operating stores as part of a group or chain under common management, ownership and control, and Sec.
26-59 sets the fee for each store or establishment on a schedule the parish council keeps on file with the parish clerk, prorating new stores opened after June 30 to half the annual amount. Article IV further classifies insurers separately: Sec. 00 by Sec. 26-84, with plate-glass and steam-boiler insurers paying one-third of that rate. Occupational license taxes are collected by the sheriff and ex officio tax collector, while chain-store and insurer taxes run through the parish council and clerk, reflecting the parish's distinct administrative tracks for each business class.
Violations & Fines
Sec. 26-23 charges 1.25 percent monthly interest plus a 5 percent monthly penalty, capped at 25 percent, on any occupational license tax not paid by March 1, with attorney's fees of ten percent added in a suit. Sec. 26-61 imposes 12 percent annual interest and a 25 percent penalty on late chain-store fees. Sec. 26-25 lets the sheriff seize and sell a delinquent taxpayer's property and enjoin the business from further operation until the tax is paid.
Frequently Asked Questions
Are chain stores taxed differently than other businesses in Tangipahoa Parish?
How is the general occupational license tax amount set?
Are insurance companies taxed under a different license class?
Sources & Official References
Other rules in Tangipahoa Parish
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