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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:1001

91 words·~1 min read·/la/title-47/47-3

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RS 47:1001
CHAPTER 10. ALCOHOLIC BEVERAGE TAXES
See, generally, Title 26
CHAPTER 11. TAXES ON UTILITIES
PART I. TAX ON TRANSPORTATION AND
COMMUNICATION UTILITIES
§1001. Imposition of tax
Every person owning or operating, or owning and operating, any public utility in this state as defined in this Part, shall, in addition to all other taxes and licenses levied and assessed in this state, pay a license tax, for the privilege of engaging in such business in this state, of two per centum (2%) of the gross receipts from its intrastate business.
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