New Orleans levies an annual occupational license tax on businesses operating within Orleans Parish, classified by Louisiana statutory schedules covering retail, wholesale, services, lending, and other categories, with rates tied to gross receipts or commission volume.
Louisiana Revised Statutes 47:341 through 47:367 establish the framework for parish and municipal occupational license taxes, and New Orleans collects under City Code Chapter 150. Each business selects the schedule matching its primary activity — retail, wholesale, professional service, lending, broker, etc. — and pays an annual fee scaled to prior-year gross receipts or commissions. New businesses estimate first-year receipts and reconcile at renewal. Renewals are due by February 28 each year. Some categories carry minimum and maximum caps. Home occupations operating under a home-business permit still pay the occupational license tax.
Failure to register, underreporting receipts, or filing past the February 28 deadline accrues penalties up to twenty-five percent plus interest, and may result in revenue-bureau levies on bank accounts or tax sale of business assets.
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