Louisiana Occupational License Tax Tables

Transcription

1 Louisiana Occupational License Tax Tables SERVICE AND RENTALS TABLE 1 R.S. 47:354 If the Gross Sales are: The Annual License As Much As But Less Than Shall Be: $0 $50,000 $50 50,000 75, , , , , , , , , , , , , , , , , , , ,000 1,000, ,000,000 1,500,000 1,200 1,500,000 2,000,000 1,800 2,000,000 2,500,000 2,400 2,500,000 3,000,000 3,000 3,000,000 3,500,000 3,600 3,500,000 4,000,000 4,200 4,000,000 4,500,000 4,800 4,500,000 5,000,000 5,400 5,000,000 5,500,000 6,000 5,500, ,200 RETAIL GASOLINE R.S. 47:354.1 TABLE 1.1 If the Gallons Sold are: The Annual License As Much As But Less Than Shall Be: 0 55,000 $50 55,00 85, , , , , , , , , , , , , , , , , , , ,000 1,000, ,000,000 1,500,000 1,200 1,500,000 2,000,000 1,800 2,000,000 2,500,000 2,400 2,500,000 3,000,000 3,000 3,000,000 3,500,000 3,600 3,500,000 4,000,000 4,200 4,000,000 4,500,000 4,800 4,500,000 5,000,000 5,400 5,000,000 5,500,000 6,000 5,500, ,200 WHOLESALE R.S. 47:355 TABLE 2 If the Gross Sales are: The Annual License As Much As But Less Than Shall Be: $ 0 $ 100,000 $ , , , , , , , , , , ,000 1,000, ,000,000 1,500, ,500,000 2,000, ,000,000 2,500, ,500,000 3,000, ,000,000 4,000,000 1,000 4,000,000 5,000,000 1,250 5,000,000 5,500,000 1,800 5,500,000 6,000,000 2,400 6,000,000 6,500,000 3,000 6,500,000 7,000,000 3,600 7,000,000 7,500,000 4,200 7,500,000 8,000,000 4,800 8,000,000 9,000,000 5,200 9,000,000 10,000,000 5,600 10,000,000 11,000,000 6,000 11,000,000 12,000,000 6,400 12,000,000 13,000,000 6,800 13,000,000 14,000,000 7,200 14,000, ,500 COMMISSION R.S. 47:357 TABLE 4 If the Gross Annual Commissions and Brokerages are: The Annual License As Much As But Less Than Shall Be: $ 0 $ 15,000 $ 50 15,000 20, ,000 25, ,000 30, ,000 40, ,000 50, ,000 65, ,000 80, , , , , , , , , , , , , , ,000 1, , ,000 1, , ,000 1, , ,000 1, , ,000 1, , ,000 2, , ,000 2, , ,000 2, , ,000 2, , ,000 2, , ,000 3, , ,000 3, , ,000 3, , ,000 3, , ,700 LENDING R.S. 47:356 TABLE 3 If the Amount of the Loan Made is: The Annual License As Much As But Less Than Shall Be: $ 0 $ 250,000 $ , , , , ,000 1,000, ,000,000 1,250, ,250,000 1,500, ,500,000 1,750, ,750,000 2,000, ,000,000 2,250, ,250,000 2,500, ,500,000 3,000, ,000,000 3,500, ,500,000 4,000, ,000,000 4,500, ,500,000 5,000, ,000,000 5,500, ,500,000 6,000, ,000,000 6,500, ,500,000 7,000, ,000,000 7,500,000 1,000 7,500,000 8,000,000 1,050 8,000,000 8,500,000 1,100 8,500,000 9,000,000 1,150 9,000,000 9,500,000 1,200 9,500,000 10,000,000 1,250 10,000,000 11,000,000 1,350 11,000,000 12,000,000 1,450 12,000,000 13,000,000 1,550 13,000,000 14,000,000 1,650 14,000,000 15,000,000 1,750 15,000,000 16,000,000 1,850 16,000,000 17,000,000 1,950 17,000,000 18,000,000 2,050 18,000,000 19,000,000 2,150 19,000,000 20,000,000 2,250 20,000,000 25,000,000 2,500 25,000,000 30,000,000 3,000 30,000,000 35,000,000 3,500 35,000, ,700 PUBLIC UTILITIES R.S. 47:358 TABLE 5 If the Gross Annual Receipts are: The Annual License As Much As But Less Than Shall Be: $ 0 $ 20,000 $ 50 20,000 25, ,000 37, ,500 50, ,000 75, , , , , , , , , , , , ,000 1, ,000 1,000,000 2,250 1,000,000 1,250,000 3,000 1,250,000 1,500,000 3,750 1,500,000 1,750,000 4,500 1,750,000 2,000,000 5,250 2,000,000 2,250,000 6,000 2,250,000 2,500,000 6,900 2,500, ,500

2 TABLE 6 BUSINESSES WHERE LICENSES ARE BASED ON FLAT FEES Investment Banking $500 Peddlers and Itinerant Vendors $200 Itinerant Vendors - Farm and Seafood $100 Products Mechanical or Electronic Amusement Machines $20 or Devices Electronic Pinball Machine, Flipper Machine or $50 Video Game Mobile Home Sales, Rentals and Repairs - $800 Maximum License Tax Circuses, Concerts, Carnivals, Professional $250 Sports, Special Events Nursing Homes (two separate licenses 1/3 of Gross Receipts (See Table 1), plus required) $2/Room Hotel, Motels, Rooming and Boarding Houses $2/Room For all businesses not otherwise covered by or specifically exempted by ordinance, the license shall be one-tenth of one percent Professionals and All Other Businesses (.1%) of the annual gross receipts with a minimum tax of $50 and a maximum tax of $2,000. SPECIAL INSTRUCTIONS Real Estate Brokers Maximum License Fee - $2,200. All contractors, cost plus or lump-sum shall Contractors pay a license fee not to exceed $750. Maximum license fee shall be computed on Retail or Wholesale Dealers of Motor Vehicles gross sales of motor vehicles, boats, parts, and Boats accessories, and repair services not to exceed $700,000. Retail Dealers of Building Materials Maximum license fee - $6,200. Retail dealers holding a Class A or Class B liquor permit shall be entitled to, upon Retail Sale of Wine and Liquor request, a deduction of 20% of actual gross sales in determining the amount of license tax. Retailers of gasoline are allowed a deduction Petroleum Tax for excise taxes paid on the purchase of gasoline, motor fuels, and lubricating oils. Table 1 - Minimum fee - $300. The license tax shall be based on the amount of gross Pawnbrokers sales and receipts from any retail sales, plus the amount of loans made by the business.

3 OCCUPATIONAL LICENSE TAX BUSINESS CLASSIFICATION LISTING This list includes most of the business specifically mentioned in the occupational license tax laws and ordinances, as well as some of the more common businesses. This alphabetical listing is not all inclusive, and if not listed specifically, could still be taxable under said statutes and ordinances. Business Classification Abstractors 1 Gross Sales Abstract and Title Company 1 Gross Sales Academy of Music 1 Gross Sales Accountant -.01% of Gross Admission/Cover Fees 1 Gross Sales Advertising Agency 1 Gross Sales Advisory Service 1 Gross Sales Air Hockey Table - Flat Fee $20 Air Transportation 1 Maximum $50 Aircraft Dealer-Retail 1 Gross Sales Aircraft Dealer-Wholesale 2 Gross Sales Alcohol Distiller 4 Gross Commissions Ambulance Service 1 Gross Sales Amusement Device-Mechanical - Flat Fee $20/50 Amusement Hall 1 Gross Sales Amusement Park 1 Gross Sales Answering Service 1 Gross Sales Antique Show - Flat Fee $250 Appraiser 1 Gross Sales Archery Range 1 Gross Sales Architect -.01% of Gross Arena 1 Gross Sales Armored Car Service 1 Gross Sales Arts & Crafts Show(For Profit) - Flat Fee $250 Attorney-At-Law -.01% of Gross Auction Barn/House 1 Gross Sales Auctioneer 4 Gross Commissions Auditing Bills/Invoices 1 Gross Sales Auto Auction-Wholesale 2 Gross Sales Auto Club 1 Gross Sales Auto For Hire 1 Gross Sales Auto Title Service 1 Gross Sales Automated CD Rental Kiosk 1 Gross Sales Bacteriologist -.01% of Gross Bail Bondsman 1 Gross Sales Barbershop 1 Gross Sales Barge Line (Freight) 1 Gross Sales

4 Barge Line (Passengers) 1 Gross Sales Baseball/Softball Park 1 Gross Sales Baseball Team(Professional) - Flat Fee $1,000 Bath House 1 Gross Sales Beauty Salon 1 Gross Sales Beauty School 1 Gross Sales Bed & Breakfast (with Restaurant/Bar) Flat Fee $2 per rm + Retail Bed & Breakfast Only Flat Fee $2 per room Billboard 1 Gross Sales Billiard/Pool Table (Coin Operated) - Flat Fee $20 Billard/Pool Table (Rental by Hour) 1 Gross Sales Bill Paying Service 1 Gross Sales Billing Agency 1 Gross Sales Blood Pressure Monitors - Flat Fee $20 Blue Prints (Sales) 1 Gross Sales Boarding House Only Flat Fee $2 per room Boarding House (with Restaurant/Bar) Flat Fee $2 per rm + Retail Boat Carrier (Freight) 1 Gross Sales Boat Carrier (Passengers) 1 Gross Sales Boat Dealer (Retail) 1 Gross Sales Boat Dealer (Wholesale) 2 Gross Sales Boat Landing 1 Gross Sales Boat Launch 1 Gross Sales Boat Marina 1 Gross Sales Body Piercing 1 Gross Sales Bonding Company 1 Gross Sales Bondsman 1 Gross Sales Book Binder 1 Gross Sales Booking Agency 1 Gross Sales Bowling Alley 1 Gross Sales Bowling Machine ( Coin Operated) - Flat Fee $20 Video Bowling (Amusement) - Flat Fee $50 Building Materials (Retail) 2 Gross Sales Building Materials (Wholesale) 2 Gross Sales Building Materials (Peddler) - Flat Fee $200 Busses or Trackless Trolleys 1 Gross Sales Business School 1 Gross Sales Cable Television Business 1 Gross Sales Campground 1 Gross Sales Car Wash (Automatic or Hand) 1 Gross Sales Carnival - Flat Fee $250 Carpet/Rug Cleaning/Dying 1 Gross Sales Caterer 1 Gross Sales Cellular Telephone Service Provider(Local Exchange) 5 Gross Sales Cemetary 1 Gross Sales

5 Charter Bus Service 1 Gross Sales Charter Fishing/Guide Service 1 Gross Sales Chemist % of Gross Chemical Engineer - 0.1% of Gross Child Care Service 1 Gross Sales Chiropodist - 0.1% of Gross Cigarette Vending Machine 1 Gross Sales Circus - Flat Fee $250 Civil Engineer - 0.1% of Gross Claw Machine (Coin Operated) - Flat Fee $20 Cleaning Service 1 Gross Sales Clothing Store 1 Gross Sales Coffee House or Other Eating Establishment 1 Gross Sales Coin Counting Kiosk 1 Gross Sales Coin Operated Laundry/Dry Cleaning 1 Gross Sales Coin Operated TV - Flat Fee $20 Coin Operated Amusement Devices not enumerated - Flat Fee $20 Cold Storage Facility 1 Gross Sales Collection Agency (Flat Fee Basis) 1 Gross Sales Collection Agency (Commission Basis) 4 Gross Commissions Commercial Artist 1 Gross Sales Commercial Reporting or Rating Agency 1 Gross Sales Commission Broker 4 Gross Commissions Common Carrier 1 Gross Sales Computer Sales/Service 1 Gross Sales Concert - Flat Fee $250 Concessions 1 Gross Sales Consultant 1 Gross Sales Consulting Psychologist - 0.1% of Gross Consumer Service 1 Gross Sales Contractor 2 Gross Contracts Convention Promotion Consultant 1 Gross Sales Copy Service 1 Gross Sales Copy Systems 1 Gross Sales Cotton Commissions 4 Gross Commissions Cotton Compress Business 4 Gross Commissions Cotton Factor Business 4 Gross Commissions Cotton Futures Brokering 4 Gross Commissions Professional Counseling - 0.1% of Gross Court Reporter 1 Gross Sales Credit Bureau 1 Gross Sales Crop Dusting 1 Gross Sales Custodial Service 1 Gross Sales Dance Hall 1 Gross Sales Day Care Center 1 Gross Sales

6 Dealer in Stocks and Bonds 4 Gross Commissions Debt Adjuster 1 Gross Sales Decorator 1 Gross Sales Deep Sea Salvage 1 Gross Sales Delivery Service 1 Gross Sales Dentist - 0.1% of Gross Detective/Private Investigator Service 1 Gross Sales Developer (Property/Real Estate) - 0.1% of Gross Directional Drilling Service 1 Gross Sales Dispatcher 1 Gross Sales Diving Service 1 Gross Sales Distributor/Light, Heat or Power 5 Gross Sales Distiller of Alcohol 1 Gross Sales Distributor of Electricity 5 Gross Sales Distributor of Gas 5 Gross Sales Distributor of Water 5 Gross Sales Doctor/Physician - 0.1% of Gross Document Examiner 1 Gross Sales Dog Kenner or Grooming 1 Gross Sales Dog Training 1 Gross Sales Domino Tables - Flat Fee $20 Drag Strip 1 Gross Sales Draying 1 Gross Sales Drilling Service 2 Gross Sales Driving Range (Golf) 1 Gross Sales Driving School 1 Gross Sales Drug Store/Pharmacy See R.S. 47:359 K Dry Cleaners 1 Gross Sales Drying Lumber 1 Gross Sales Dyeing 1 Gross Sales Eating Establishment (Fixed Location) 1 Gross Sales Eating Establishment (No Fixed) - Flat Fee $200 Electric Phonograph (Juke Box) - Flat Fee $20 Electric Utility 5 Gross Sales Electrical Engineer - 0.1% of Gross Electronic Dart Board (Coin Operated) - Flat Fee $20 Electronic Video Poker - Flat Fee $50 Electronic Video Bingo - Flat Fee $50 Electronic Video Game - Flat Fee $50 Electroplating Service 1 Gross Sales Elevator Sales, Service, Repair, Maintenance 1 Gross Sales Embroidery Service 1 Gross Sales Employee Screening 1 Gross Sales Employment Agency 1 Gross Sales Engineer - 0.1% of Gross

7 Engraver 1 Gross Sales Escort Service (Transportation Related) 1 Gross Sales Exhibition Show 1 Gross Sales Ferris Wheel ( Kiddie Ride) - Flat Fee $20 Ferry Boat Service 1 Gross Sales Figure Salon 1 Gross Sales Film Developing 1 Gross Sales Film Production 1 Gross Sales Finance Company (Lending) 3 Gross Loans Financial Management (Fee Based) 1 Gross Sales Financial Management (Commission Based) 4 Gross Commissions Finger Printing and I D s 1 Gross Sales Firing Range 1 Gross Sales Flea Market Participant 1 Gross Sales Food Broker (Wholesale) 4 Gross Commissions Food Service Manager 1 Gross Sales Foosball Table - Flat Fee $20 Football Team (Professional) - Flat Fee $1,000 Fortune Teller/Psychic 1 Gross Sales Freezer Locker 1 Gross Sales Freight Transportation 1 Gross Sales Funeral Home 1 Gross Sales Garage 1 Gross Sales Garbage Collection 1 Gross Sales Gardening Service 1 Gross Sales Geological Service 1 Gross Sales Go Cart Course 1 Gross Sales Electronic Video Golf - Flat Fee $50 Golf Course 1 Gross Sales Grain Commission House 4 Gross Commissions Grain Elevator 2 Gross Sales Grip Test Machine - Flat Fee $20 Grocery Store 1 Gross Sales Gun Show - Flat Fee $250 Hauling 1 Gross Sales Hawker - Flat Fee $200 Health/Recreational Club 1 Gross Sales Heavy Equipment Dealer 2 Gross Sales Hi Slide 1 Gross Sales Home Health Care Service 1 Gross Sales Horse Show - Flat Fee $250 Hospital (For Profit) 1 Gross Sales Hotel/Bed & Breakfast Flat Fee $2 Room + Retail House Moving 2 Gross Sales Hypnotism 1 Gross Sales

8 Information Service 1 Gross Sales Inspection & Testing 1 Gross Sales Instructional School 1 Gross Sales Insurance Adjuster 1 Gross Sales Inventory Service 1 Gross Sales Investment Banking - Flat Fee $500 Investment Counseling 1 Gross Sales Irrigation Company 1 Gross Sales Itinerant Vendor(Vendors of Seafood/Agricultural) - Flat Fee $100 Itinerant Vendor - Flat Fee $200 Janitorial Service 1 Gross Sales Jeweler/Jewelery Store 1 Gross Sales Juke Box - Flat Fee $20 Junkyard 1 Gross Sales K-9 Training for Dogs 1 Gross Sales Kiddie Ride - Flat Fee $20 Laboratory 1 Gross Sales Landscaping/Lawn Service 1 Gross Sales Laundromat 1 Gross Sales Laundry 1 Gross Sales Lawn Service 1 Gross Sales Leasing Immovable Property 2 Gross Sales Leasing/Renting/Licensing of Movable Property 1 Gross Sales Letter Service 1 Gross Sales Limousines 1 Gross Sales Lithographer - 0.1% of Gross Livestock Auction House 4 Gross Commissions Livestock Auction 4 Gross Commissions Lumber Broker 4 Gross Commissions Lump Sum Contractor 2 Gross Contracts Maid Service 1 Gross Sales Mailing Room 1 Gross Sales Mailing/Packaging 1 Gross Sales Management Control (Fee Based) 1 Gross Sales Management Control (Commission Based) 4 Gross Commissions Management Training 1 Gross Sales Manufacturer s Agent 4 Gross Sales Marine Surveyor 1 Gross Sales Massage Service/Masseur 1 Gross Sales Mechanical Engineer - 0.1% of Gross Mechanical Hobby Horse Ride - Flat Fee $20 Mechanical Ride (Kiddie) - Flat Fee $20 Mechanical Shooting Gallery - Flat Fee $20 Medical Transportation Service 1 Gross Sales Menagerie - Flat Fee $250

9 Merchandise Broker 4 Gross Commissions Merry Go Round (Kiddie) - Flat Fee $20 Messenger Service 1 Gross Sales Mid Wife - 0.1% of Gross Miniature Golf Links 1 Gross Sales Mobile Home Dealer (Retail/Wholesale) 1 Gross Sales Mobile Home Park 1 Gross Sales Mobile Home Rental 1 Gross Sales Mobile Home Repair 1 Gross Sales Mobile Phone (Local Telephone Exchange Service) 5 Gross Sales Modeling Agency 1 Gross Sales Money Broker 4 Gross Commissions Monitoring Service 1 Gross Sales Monogramming 1 Gross Sales Mortgage Broker 4 Gross Commissions Mortgage Company 3 Gross Loans Motel Flat Fee $2 room + Retail Motor Freight Line 1 Gross Sales Motor Vehicle Carrier (Freight) 1 Gross Sales Motor Vehicle Carrier (Passengers) 1 Gross Sales Motor Vehicle Dealer (Retail) 1 Gross Sales Motor Vehicle Dealer (Wholesale) 2 Gross Sales Motor Vehicle Rentals/Leases 1 Gross Sales Motor Vehicle Repainting Service 1 Gross Sales Motor Vehicle Repair 1 Gross Sales Motor Vehicle Storage 1 Gross Sales Movie Theatre/Cinema 1 Gross Sales Moving & Storage 1 Gross Sales Museum (For Profit) - Flat Fee $250 Music School 1 Gross Sales Natural Gas Utility 5 Gross Sales Newspaper Clipping Service 1 Gross Sales Nurse s Registry 1 Gross Sales Nursing Home 1/3 of Gross + $2 room Oculist - 0.1% of Gross Office Building Rental 1 Gross Sales Oil & Gas Lease Broker 4 Gross Commissions Oil Field Service 1 Gross Sales Oil Well Service 2 Gross Sales Opera House 1 Gross Sales Operator of Coin Vending Machines 1 Gross Sales Operator of Office Building (Commission Based) 4 Gross Commissions Operator of Office Building (Fee Based) 1 Gross Sales Osteopath - 0.1% of Gross Packing/Crating Service 1 Gross Sales

10 Packing House for Meat or Fish 1 Gross Sales Palm Reading/Psychic 1 Gross Sales Parcel Keeping Room 1 Gross Sales Parking Lot 1 Gross Sales Patrol/Security Service 1 Gross Sales Pawnbroker 1 Gross Sales Peddler - Flat Fee $200 Peddler (Produce) Grown - Flat Fee $100 Peddler (Produce) Purchased - Flat Fee $200 Peddler (Seafood) Raised or Caught - Flat Fee $100 Peddler (Seafood) Purchased - Flat Fee $200 Pest Control 1 Gross Sales Petroleum Inspection 1 Gross Sales Photo Lab 1 Gross Sales Photographer 1 Gross Sales Physician - 0.1% of Gross Pinball Machine - Flat Fee $50 Pipe Inspection 1 Gross Sales Pipe Line Common Carrier 1 Gross Sales Polygraph Examiner 1 Gross Sales Pony Ride (Kiddie) - Flat Fee $20 Pool Table - Flat Fee $20 Pool Table (Rented by Hour) 1 Gross Sales Postal Service (Private) 1 Gross Sales Preventative Maintenance 1 Gross Sales Printer - 0.1% of Gross Private Banking House - Flat Fee $500 Private Investigator 1 Gross Sales Produce Broker 4 Gross Commissions Product Commission House 4 Gross Commissions Professional School 1 Gross Sales Professional Sports - Flat Fee $1,000 Public Scales 1 Gross Sales Pulse Rate Monitor - Flat Fee $20 Quilting Service 1 Gross Sales Race Track 1 Gross Sales Railroad Carrier (Freight or Passengers) 1 Gross Sales Real Estate Broker 4 Gross Commissions Recording Studio 1 Gross Sales Recreational Beach 1 Gross Sales Recreational Club 1 Gross Sales Reducing Salon 1 Gross Sales Refrigerated Locker 1 Gross Sales Reminder Service 1 Gross Sales Rental (Management) Commission Based 4 Gross Commissions

11 Renting Immovable Property 2 Gross Sales Renting Movable Property 1 Gross Sales Renting Movable Property (Wholesale) 2 Gross Sales Repair Business 1 Gross Sales Repairs 1 Gross Sales Rescue Service 1 Gross Sales Restaurant 1 Gross Sales Retail Dealer(Merchandise/Services) 1 Gross Sales Retail Dealer to Farmers 2 Gross Sales Retail Dealer to Institutions 2 Gross Sales Retail Dealer no Fixed Location - Flat Fee $200 Retail Dealer Motor Vehicles 1 Gross Sales Rice Dryer 1 Gross Sales Riding Academy 1 Gross Sales Rooming House Flat Fee $2 rm + Retail Rug Cleaning 1 Gross Sales Sales Promotion 1 Gross Sales Sales of Membership 1 Gross Sales Sales of Warranty 1 Gross Sales Salvage Yard 1 Gross Sales School (Proprietary) 1 Gross Sales School (Instructional) 1 Gross Sales School (Private) 1 Gross Sales Security Business 1 Gross Sales Self Defense Training 1 Gross Sales Selling Cemetery Plots 1 Gross Sales Service Businesses 1 Gross Sales Service to Elevators 1 Gross Sales Shipbuilder 2 Gross Sales Ship Chandler 1 Gross Sales Shoe Shine Parlor/Stand 1 Gross Sales Shooting Gallery, Mechanical - Flat Fee $20 Shooting Range/Gallery 1 Gross Sales Sightseeing Tours 1 Gross Sales Sign Painting 1 Gross Sales Sitter Service 1 Gross Sales Skating Rink 1 Gross Sales Slaughter House (Commission Based) 4 Gross Commissions Snooker Table (Rented by Hour) 1 Gross Sales Soccer Machine (Mechanical) - Flat Fee $20 Sound Truck 1 Gross Sales Special Event - Flat Fee $250 Speedway/Race Track 1 Gross Sales Sports (Professional) - Flat Fee $1,000 Squeeze/Grip Machine - Flat Fee $20

12 Stable 1 Gross Sales Steam Cleaning Business 1 Gross Sales Steam Pressing Business 1 Gross Sales Steam/Electric Laundering Business 1 Gross Sales Steamship Agency 4 Gross Commissions Stock or Bond Brokerage 4 Gross Commissions Storage Business 1 Gross Sales Storage Room or Landing 1 Gross Sales Sugar Broker 4 Gross Commissions Sugar Factor 4 Gross Commissions Surety Company/Bondsman 1 Gross Sales Swim Club 1 Gross Sales Swimming Pool 1 Gross Sales Swimming Pool Service 1 Gross Sales TV Cable Service 1 Gross Sales Tattooing and Body Piercing Business 1 Gross Sales Taxicab Service 1 Gross Sales Taxidermist 1 Gross Sales Telegram/Wire Service 1 Gross Sales Telephone (Local Exchange Service) 5 Gross Sales Television (Coin Operated) - Flat Fee $20 Testing Laboratory 1 Gross Sales Testing Service 1 Gross Sales Theater 1 Gross Sales Theatrical Booking Agency 1 Gross Sales Tourist Attraction 1 Gross Sales Tourist Camp 1 Gross Sales Towboat/Tugboat Business 1 Gross Sales Tow Truck/Wrecker Service 1 Gross Sales Trailer/Mobile Home Park 1 Gross Sales Transportation Business 1 Gross Sales Trash/Garbage Pickup Service 1 Gross Sales Travel Agency 1 Gross Sales Traveling Show - Flat Fee $250 Tree Service 1 Gross Sales Truck Escort Service 1 Gross Sales Truck/Car Wash 1 Gross Sales Trucking Business 1 Gross Sales Undertaker/Funeral Business 1 Gross Sales Utility Company 5 Gross Sales Vehicle Escort Service 1 Gross Sales Vending Machines 1 Gross Sales Veterinarian - 0.1% of Gross Viatical Settlement Provider 1 Gross Sales Electronic Video Device - Flat Fee $50

13 Warehouse 1 Gross Sales Washateria/Laundromat 1 Gross Sales Watchman Agency 1 Gross Sales Waterworks 5 Gross Sales Weigh Machine 1 Gross Sales Weight Loss Clinic/Business 1 Gross Sales Wholesale Dealer in Merchandise 2 Gross Sales Wholesale Dealer in Services 2 Gross Sales Wholesale Peddler - Flat Fee $200 Wrecker Service 1 Gross Sales Wrecking Yard 1 Gross Sales Wrestling Arena 1 Gross Sales Special Provisions, Caps or Deductions Business/Citation Exempted Businesses Business/Citation Boat Dealers (Deduction/Cap) 47:361(D) Agricultural/Horticultural Pursuits- 47:360(E) Commercial Fishermen (no additional permits) 40: Alcoholic Beverage Dealers Whol-. 47:360(D) Contractors (Cap and Special Provision) 47:362(A) Banks 47:360(E) Hotels/Motels (License per Room) 47:359(I) Blind Persons 47;360(A) Hotels/Motels (More than 1 License/Location) 47:346 Broadcasters, Radio & TV 47:360(E) Lessors (Special Provision) 47:362(C) Farmers Cooperatives 47:360(E) Motor Vehicle Dealers (Deduction/Cap) 47:361(D) Insurance Companies 47:362(E) Nursing Homes (Deduction) 47:359(I) LA. Artists/Craftsmen 47:360(B) Pawnbrokers ($300 Minimum) 47:354(D) Manufacturers 47:360(F) Railroads (Special Provisions) 47:362(D) Ministers 47:360(E) Real Estate Broker (Cap) 47:342(7) Newspapers 47:360(E) Retail Building Materials (Cap) 47:355(B) Nonprofit Organizations 47:360(C) Retail Dealer in Motor Fuel/Gallons Only (Table) 47:354.1 Other Exempted Businesses 47:360 Undertakers/Funeral Directors (Deduction) 47:361(B) Sawmills 47:360(E) Vending/Weighing Machines (One License) 47:346 Wholesale Dealers/Bulk Distributors of Motor Fuel (Excise Tax Deduction) 47:361(A)