Shreveport, LA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- § 86-118, Code of Ordinances (chain stores)
- Base tax scheme
- Occupational tax adopts R.S. 47:341-363
- Chain store range
- $10.00 (2-10 stores) to $550.00 (501+)
- New store proration
- Half-year rate after June 30, § 86-119
- Insurer tax cap
- $21,000 life/health; $9,000 other insurers
- Chain report deadline
- Store count filed by February 1
Summary
Shreveport classifies most businesses under the state's occupational license tax schedule by direct reference to R.S. 47:341-363, but chain stores get their own local classification: section 86-118 sets an annual per-store license tax that rises in tiers with how many stores the chain operates, from $10.00 for a small chain up to $550.00 for one with 501 or more locations.
There is hereby levied an annual license tax upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within the corporate limits of the city where goods, wares, merchandise or commodities of every description are sold or offered for sale or 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 tax for businesses described in this article, levied upon the stores operated within the corporate limits of the city, is based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within the city or not, and whether within the state or not. The annual license tax for each store or establishment shall be as follows:
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 85 Update 1 | Unified Development Code: Supplement 20).
Full Breakdown
Shreveport runs three separate business tax classification schemes out of chapter 86, and none of them work the same way. S. S. 47:363 sets for a given business, trade, calling, profession or vocation, with section 86-28 adopting the entire state statutory scheme wholesale. Chain stores are pulled out into their own classification under article IV. 00 for 501 or more, counting every store the company runs anywhere, in state or out. A store that opens after June 30 only owes half that year's rate under section 86-119.
00. Insurers investing at least one-sixth of their admitted assets in qualifying Louisiana investments get their tax cut to one-third of the scheduled amount under section 86-149.
Violations & Fines
Every business subject to chapter 86's license taxes has to report and pay before pursuing its trade: section 86-35 makes it unlawful to keep operating past the last day of February for the tax year due, or past the day a new business opens, until the tax, penalty and interest are paid. Chain stores must file an annual report of their store count with the director of finance by February 1 under section 86-120, with a supplemental report due within 30 days of opening any new store not already reported; late payment under section 86-121 draws interest and penalties on top of the tax owed.
Frequently Asked Questions
How does Shreveport classify businesses for occupational license tax?
How is a chain store taxed differently from a single store?
Do insurance companies pay the same business tax as other businesses?
Sources & Official References
Other rules in Shreveport
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