Louisiana Statutes
§ 47:467 — Commercial passenger vehicles operated under municipal franchises
Louisiana·Title 47 Revenue and Taxation
Notwithstanding any provision of this Chapter where a bus or passenger coach or passenger carrying trailer or semi-trailer is operated wholly within the corporate limits of an incorporated municipality and also operates within seven miles of the corporate limits thereof under a franchise from the municipality, an annual registration or license tax of three dollars and twenty-five cents ($3.25) per passenger seat shall be collected by the commissioner or through such agency as he might designate. The term "franchise" as used in this section means a legal franchise granted by the governing authority of a municipality, which authorizes the operation of a general public transportation system. Any vehicle licensed and registered for city use only in a municipality of a population of twenty-five
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