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

Sec. 23-3 of the parish code levies an occupational license tax for the year 2003 and each subsequent year on each person pursuing and conducting any business, trade, calling, profession or vocation within the limits of the Parish of Rapides, subject to license under the Louisiana Constitution and laws of this state. Rather than setting parish-specific rate brackets, Sec. 23-4, Adoption of state laws, fixes the amount of tax in each case as the same amount that would be fixed, levied and collectable under Louisiana Revised Statutes Title 47, Chapter 3, Sections 341 through 363, as amended and reenacted by Act 1017 of the 1986 Regular Session and Act 18 of the 1986 First Extraordinary Session, and incorporates all other applicable Louisiana license-tax law by reference as if written into the ordinance in full.

Payment and penalty terms are set locally: under Sec. 2, a continuing business's license tax is due and payable January 1 of each calendar year, a new business's first license is due on the date it commences, and any tax unpaid after the last day of February is delinquent. 25 percent per month from the due date, plus a penalty of 5 percent of the tax due for each 30-day period of delinquency, capped at 25 percent in the aggregate, and an additional 10 percent attorney's fee if the account is referred for collection.

Sec. 23-6 sets the ordinance's effective date as January 1, 2003, and Sec. 23-7 repeals conflicting prior ordinances while preserving any separately adopted insurance-company license fee under Title 22 of the Louisiana Revised Statutes.