St. Tammany Parish, LA Local Taxes & Fees: Business Tax Classification (2026)

Under Sec. 22-32, a business that operates activities spanning more than one license-tax schedule (for example, retail sales under Sec. 22-41 and wholesale or contracting activity under Sec. 22-42) must compare gross receipts, fees or commissions earned under each schedule. The parish tax collector then applies the rate for whichever schedule accounts for the largest share of the business's receipts, but the total gross receipts, fees or commissions for every activity at that location, minus allowable deductions, are run through that single schedule to compute the license fee.

This is a one-license-per-location system: Sec. 22-31 requires only one license per place of business, keyed to the classification that makes up the major portion of taxable annual gross sales, with the notable exception that hotels, motels, roominghouses and boardinghouses must carry a separate license in addition to any other class of business operated alongside them. New businesses must pay a tentative license tax before commencing operations under Sec. 22-29, then true up the balance within 40 days using the gross-receipts computation method in Sec.

22-33. Annual licenses are due January 1, and Sec. 22-28 sets 18 percent annual interest plus a 5 percent per-30-day penalty (capped at 25 percent of the tax due) on any license unpaid after the last day of February. A change of business ownership under Sec. 22-30 requires a brand-new license because the license itself is not transferable or assignable, and the collector must be notified within ten days of the ownership or lessee change.