Terrebonne Parish, LA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Video poker device fee
- $50 per device
- Peddler/itinerant vendor fee
- $100 flat
- Hotel/motel fee
- $1 per sleeping room
- Due date
- January 1 annually
- Delinquent after
- last day of February
Summary
Terrebonne Parish's occupational license tax follows Louisiana Revised Statutes Title 47 business classifications, with parish-set flat fees for specific business types, including $100 per video draw poker device, $100 for peddlers and itinerant vendors, and $500 for private banking and professional sports.
(a)For businesses subject to R.S. 27:314 and engaged in the operation of video draw poker devices within Terrebonne Parish, the occupational license tax shall be fifty dollars ($50.00) per device.(b)The definitions and business classifications applicable to this article, as well as the measure and grade of the tax imposed herein, shall be as set forth in Chapter 3, Title 47 of the Louisiana Revised Statutes. ... (5)For businesses covered under R.S. 47:359 the tax shall be as follows:a.For private banking or investment banking businesses, a flat fee of five hundred dollars ($500.00).b.For peddlers and itinerant/seasonal vendors, the tax shall be a flat fee of one hundred dollars ($100.00), except itinerant vendors who harvest and sell their own agricultural or seafood products shall be exempt from this tax.
Full Breakdown
Terrebonne Parish Code Section 16-26 levies an annual occupational license tax on every individual, corporation, partnership or other entity pursuing a trade, occupation, profession or business in the parish. S. S. S. 47:356, 357 and 358 businesses following Tables 3 through 5. S. 47:359, the parish sets specific flat fees rather than a percentage: private and investment banking pays $500, peddlers and itinerant or seasonal vendors pay $100 (waived for vendors selling their own harvested agricultural or seafood products), mechanical or electronic amusement machines pay $10 per device, professional sports pay $500, circuses, concerts, carnivals and special events pay $250, and hotels, motels, rooming and boarding houses pay $1 per sleeping room.
Video draw poker operators pay a separate flat $50 per device under Section 16-27(a). Section 16-29 sets the tax due January 1 each year, delinquent after the last day of February, with 12 percent annual interest plus a 5 percent penalty per 30 days of delinquency capped at 25 percent in the aggregate. The sales and use tax office administers collection and can rule a delinquent business into court to show cause why it should not cease operating until the tax, interest and penalty are paid.
Violations & Fines
Failing to pay the occupational license tax by the last day of February makes it delinquent, triggering 12 percent annual interest plus a 5 percent penalty every 30 days, capped at 25 percent total. The sales and use tax office can bring a delinquent business into court to show cause why it shouldn't be ordered to stop operating until back taxes, interest and penalties are paid in full.
Frequently Asked Questions
How is my business's occupational license tax classified in Terrebonne Parish?
Do itinerant seafood or produce vendors pay the peddler license fee?
What happens if I don't pay my occupational license tax on time?
Sources & Official References
Other rules in Terrebonne Parish
Compare Terrebonne Parish to another location·View the Louisiana local taxes & fees overview
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