Louisiana Statutes
§ 47:341
Louisiana § 47:341
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:341 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:341 (2026).
Text
§341. Imposition of tax; municipalities and parishes
A.Any municipality or parish shall have the right to impose a license tax on any person conducting any business herein enumerated within the territorial jurisdiction of the municipality or parish at a rate which shall not exceed the maximum tax rates set forth in this Chapter, provided that the imposition of such license tax is approved by two-thirds of the elected members of the municipal or parochial governing authority and after affording the public an opportunity to comment at a minimum of three public hearings.
B.The tax collector, administrator of finance, treasurer, or any other officer whose duty is to receive and collect the taxes and money due to each municipality or parish may enforce the collection of any and all taxes due.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Radiofone, Inc. v. City of New Orleans
630 So. 2d 694 (Supreme Court of Louisiana, 1994)
The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-Appellee
817 F.2d 368 (Fifth Circuit, 1987)
Elevating Boats, Inc. v. St. Bernard Parish
795 So. 2d 1153 (Supreme Court of Louisiana, 2001)
McNamara v. Electrode Corp.
418 So. 2d 652 (Louisiana Court of Appeal, 1982)
Mire v. City of Lake Charles
540 So. 2d 950 (Supreme Court of Louisiana, 1989)
Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New Orleans and Norman S. Foster, in His Official Capacity as Chief Financial Officer and Director of Finance for the City of New Orleans
251 So. 3d 380 (Supreme Court of Louisiana, 2018)
Collector of Rev. v. Wells Fargo Leasing Corp.
393 So. 2d 1244 (Supreme Court of Louisiana, 1981)
Gertrude Gardner, Inc. v. McNamara
359 So. 2d 644 (Louisiana Court of Appeal, 1978)
St. Landry Parish Police Jury v. Zerangue
664 So. 2d 388 (Supreme Court of Louisiana, 1995)
St. Landry Parish Police Jury v. Zerangue
651 So. 2d 970 (Louisiana Court of Appeal, 1995)
Opinion Number
(Louisiana Attorney General Reports, 2009)
Coxe Property Management and Leasing v. City of New Orleans
(Louisiana Court of Appeal, 2020)
Scarbrock v. Butler
572 So. 2d 618 (Louisiana Court of Appeal, 1990)
FMT Shipyard & Repair, LLC v. Normand
274 So. 3d 868 (Louisiana Court of Appeal, 2019)
Bremermann Mechanical, Inc. v. City of Kenner
951 So. 2d 1212 (Louisiana Court of Appeal, 2007)
Nearby Sections
15
§ 47:300.1
Tax imposed§ 47:300.10
Definitions§ 47:300.11
Inconsistent provisions§ 47:300.2
Application of Part§ 47:300.3
Residents and nonresidents§ 47:300.4
Intent, purpose§ 47:300.5
Fiduciary responsibility§ 47:300.8
Repealed by Acts 1998, No. 61, §2§ 47:300.9
Tax credit§ 47:301
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:341, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A341.