La. Revenue and Taxation § 47:10

Current with changes from the 2024 Legislative Session

Section 47:10 - Chain store tax; imposition; authority of parishes and municipalities to collect

A. Because of the advantages accruing from the operation of multiple stores wherever situated and because of the basic difference inherent in such character of operations, all parishes and incorporated municipalities are hereby authorized by ordinance to levy an annual license tax for the year 1976 and for each subsequent year upon each person engaged in the business of operating or maintaining, as part of a group or chain, any store or stores within their respective boundaries, where goods, wares, merchandise or commodities of every description whatsoever are sold or offered for sale at retail under the same general management, supervision, ownership and control, and who are commonly recognized as a member of a chain and as a branch store.

The license herein authorized shall be in addition to ad valorem taxes and any other licenses prescribed or authorized under laws of this state, provided however that no parish shall impose or collect a chain store tax within any municipality.

B. The license tax for the business described in this Section levied upon the store or stores operated within any parish or municipality shall be based on the number of stores or merchandise establishments included under the same general management, supervision, ownership and control, whether within the levying parish or municipality or not and whether within this state or not; the maximum license for each store or establishment shall be as follows:

No. of Stores in Group
at least	but not more than	License
2	10	$ 10
11	35	15
36	50	20
51	75	25
76	100	30
101	125	50
126	150	100
151	175	150
176	200	200
201	225	250
226	250	300
251	275	350
276	300	400
301	400	450
401	500	500
501 and over	550

The tax for any store opened after June 30 of any year shall not exceed one-half of the annual amount.

C. A parish or municipality levying a chain store tax authorized herein may provide exemption from the tax provided all stores within the parish or municipality dealing in the same commodity or merchandise are exempted from the tax.

D. Every person engaged in business in a parish or municipality levying a chain store tax authorized by this Section shall, on or before the first day of February of each year render to the authorized parish or municipal authority a report containing a true and complete statement showing the number of stores or establishments operated or maintained in the parish or municipality, and the name, location and street address of each store, the total number of such stores whether in this state or not, as of the report date, and such other information as may be required by the taxing authority. Whenever a new store is opened which was not included in the above mentioned report, a supplemental report setting forth the required information shall be filed prior to the expiration of thirty days after the date of opening.

E. Payment of licenses authorized and levied under this Section shall accompany the report required by the above paragraph and shall become delinquent if not paid when due. Interest and penalties shall be assessed and collected together with all taxes due in the same manner as other taxes due the parish or municipality.

A separate license shall be issued by the taxing authority for each store for which the tax has been paid as above provided, and it shall be the duty of the licensee to post the license in a conspicuous place in each store.

La. Revenue and Taxation § 47:10

Added by Acts 1974, No. 706, §2. Amended by Acts 1975, No. 487, §§1 to 6, eff. Jan. 1, 1976.

Added by Acts 1974, No. 706, §2. Amended by Acts 1975, No. 487, §§1 to 6, eff. 1/1/1976.