OCCUPATIONAL LICENSE APPLICATION
FOR OFFICE USE ONLY ACCOUNT NUMBER MAIL ORIGINAL AND REMITTANCE TO: Post Office Box 1718 Gonzales, LA 70707 Gonzales, LA 225.621.2635 Fax 225.621.2644 Donaldsonville, LA 225.473.8630 ASCENSION PARISH SALES & USE TAX AUTHORITY COLLECTOR OF OCCUPATIONAL LICENSE TAX FOR 1. Reason for applying: PARISH OF ASCENSION A. Started new business D. Purchased ongoing business:
B. Opening additional location Name of previous owner C. Other ____________________________
Trade name of previous business ______________________________
Parish account number ______________________________________
2. A. Legal name (s): (Individual, partners, or corporation) _________________________________________________________________ B. Trade name of business: __________________________________________________________________________________ C. Business location address (Street –Not P.O. Box), City and State, Zip, Telephone: _________________________________________________________________________________________________________ D. Address for receiving correspondence (If same as location write “Same”), City and State, Zip: _________________________________________________________________________________________________________ A. Individual B. Partnership C. Corporation D. LLC E. LLP F. Non‐Profit 3. Type of organization: 4. If sole owner (individual) : Name ______________________________________________SSN___________________________ Home address___________________________________________________________ Telephone _______________________ 5. If Corporation, LLC, LLP, or Partnership, attach a listing of all officers, members, managers, or partners. This list shall include the following information: Name, title, social security #, home address, and telephone #. 6. First date sales will be made from this location: ___________________ Date business first started operations: ______________ 7. Describe in detail your business (type of sales, activity, or service you perform):________________________________________________ ________________________________________________________________________________________________________ 8. Class of license being applied for (Ex.: Hotel, Peddler, etc. See back of this page for classes.): _______________________________________ 9. If your business will have any of the following: Video Games, Flipper Machines, Electronic Pinball, or Pool Table, fill out an additional application for Amusement Machines License(s). COMPLETE ONE OF THE FOLLOWING: Business opened on or prior to June 30 of current year
Business opened on or after July 1 of current year NEW
EXISTING BUSINESS
$50 Due
$25 Due $100 Due (The above are Temporary License fees. A Permanent License will be issued after being open 30 days and will be based on those gross receipts multiplied by the remaining months in the calendar year.) Flat Fee Business (Fireworks Stand, Peddler, or Special Event) If business opened more than 30 days ago during current year: Enter gross receipts (1st 30 days in business for current year) Less Allowed Deductions (See back.) Adjusted Gross Receipts $___________ Multiply adj gross receipts by number of months (___) remaining in year amounts to taxable sales of If business opened during the previous calendar year: Enter gross receipts (prior year total) Less Allowed Deductions (See back.) $___________ Adjusted Gross Receipts Divide adj gross receipts by number of days in operation (___)—[daily sales figure] Multiply daily sales by 365 to annualized tax basis of If business opened on or prior to January 1 of previous calendar year: Enter gross receipts (prior year total) Less Allowed Deductions (See back.) $___________ Taxable sales of TAX DUE (TABLE ____) PENALTY ( ___ %) INTEREST ( ___ %) TOTAL DUE CHECK # REV. 07/12 ALL RENEWAL APPLICATIONS ARE DUE JANUARY 1 AND BECOME DELINQUENT MARCH 1ST. LICENSES NOT PAID BEFORE THE DELINQUENT DATE BEAR INTEREST AND PENALTY AS FOLLOWS: A. PENALTY – 5% FOR EACH 30 DAYS OR FRACTION THEROF. MAX 25%. B. INTEREST‐ 1.25 % FOR EACH 30 DAYS. 15% PER YEAR. $_____________ $_____________ $_____________ $_____________ $_____________ $_____________ $_____________ $_____________ $_____________ LICENSE WILL BE ISSUED ONLY UPON RECEIPT OF COMPLETED APPLICATION Acknowledgement of Other Regulatory Rules for Ascension Parish Completion of this application and the payment of the proposed tax for issuance of an occupational license does not create any vested right to open or operate any business in the Parish of Ascension. Applicant herein may be affected by the Ascension Parish subdivision regulations, zoning laws, building codes, alcohol or other types of regulatory rules that may impact or prevent operation of this particular business. Applicant acknowledges that additional permits or compliance with other regulatory rules may be required to operate this particular business. Please initial to accept: This is to affirm the statements made herein are correct.
Signature of Owner or Authorized Agent X
Type
Abstractor
Academy of Music
Accountants
Advertising Agency
Advisory Service
Air Hockey Table
Air Transportation
Ambulance Service
Amusement Device, Mech
Amusement Hall
Amusement Park
Answering Service
Appraiser
Architects
Arena
Armored Car Service
Attorneys-At-Law
Auctioneer
Auditing Freight Bills
Auto Auction
Auto Club
Auto Title Service
Auto for Hire
Bacteriologists
Bail Bondsmen
Barber Shop
Barge Line
Baseball Machine
Baseball Park
Beauty Parlor for Dogs
Beauty School
Beauty Shop
Bill Boards
Billiard Table
Billing Agency
Blue Prints
Boat Carriers-Freight
Boat Carriers-Passengers
Boat Landing
Boat Launching
Boat Mariner
Boats-Retail
Bonding Companies
Booking Agency
Bowling Alley, Coin-Operated
Broker
Building Materials-Wholesale
Building Materials-Retai
Bus Line
Business Schools
Cable Television
Campgrounds
Car Wash
Carpet Cleaning
Catering Service
Chemical Engineers
Chemists
Chiropodists
Circus
Civil Engineers
Cleaning Service
Coffee Houses
Coin Operated Laundry
Cold Storage
Collection Agency
Commercial Artists
Commercial Rating Agency
Commission Broker
Common Carrier
Computer Service
Concession
Consultant
Consulting Psychologist
Consumer Service
Contractor-Cost Plus
Contractor-Direct. Drill
Contractor-Diving
Contractor-Food Serv. Mgr.
Contractor-Janitorial Service
Contractor-Lump Sum
Contractor-Oil Field Serv.
Contractor-Pest Control
Contractor-Temp. Labor
Contractor-Testing
Contractor-Testing Lab.
Convention Promotion Con
Copy Systems
Cotton Pickery
Credit Bureaus
Custodial Service
Dance Hall
Dealer in Stock & Bonds
Table
1
1
0.1% of Gross
1
1
$20.00 each
1
1
$20/$50
1
1
1
1
0.1% of Gross
1
1
0.1% of Gross
4
0.1% of Gross
1
1
1
1
0.1% of Gross
1
1
1
$20.00
1
1
1
1
1
$20.00
1
1
1
1
1
1
1
1
1
1
$20.00
4
2
2
1
1
1
1
1
1
1
0.1% of Gross
0.1% of Gross
0.1% of Gross
$100.00
0.1% of Gross
1
1
1
1
1
1
1
4
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
2
2
1
1
4
1
1
1
4
Type
Debt Adjusters
Decorator
Delivery Service
Dentists
Detective Agency
Dispatcher
Display Rooms
Dist./Light, Heat or Power
Distiller of Alcohol
Distributor of Electricity
Distributor of Gas
Distributor of Water
Document Examiner
Dog Kennel or Grooming
Draying
Drilling/Svc. Oil Well
Driving School
Electric Phonograph
Electrical Engineers
Electra Plating Service
Elevator, Service to
Employees Screening
Employment Agency
Engineers
Engraver
Exhibition Show
Figure Salon
Film Developing
Film Production
Finance Company
Financial Management
Finger Printing & ID's
Firing Range
Flea Market Participants
Food Broker
Freezer Locker
Freight Forwarding
Freight Transportation
Funeral Director
Future Broker
Garage
Garden Service
Geological Service
Go Cart
Computer Game
Golf Course
Golf Practice Range
Grain Commission House
Grain Elevator
Hauling
Hawkers
Health Studio/Health Club
Horse Show
Hospitals (for profit)
Hotel
House Moving
Information Service
Inspection & Testing
Instructional Schools
Insurance Adjuster
Inventory Service
Investment Counseling
Irrigation Company
Itinerant Vendors
Vendors of Agriculture Products
and Seafood Products
Jeweler
Juke Box
K-9 Training For Dog
Laboratories
Landscaping Service
Launderette
Laundry
Leasing Movable Property
Letter Service
Lift Service
Limousine Service
Lithographers
Livestock Auctions
Mailing & Composing Room
Management Control
Management Training
Manufacturer's Agent
Marine Surveyors
Masseur
Meat Cutting
Mechanical Amusement Device
Mechanical Engineers
Mechanical Ride
Mechanical Shoot Gallery
Medical Transportation Svc.
Merchandise Broker
Table
1
1
1
0.1% of Gross
1
1
$100.00
5
4
5
5
5
1
1
1
2
1
$20.00
0.1% of Gross
1
1
1
1
0.1% of Gross
1
1
1
1
1
3
1
1
1
1
4
1
1
1
1
4
1
1
1
$20.00
$50.00
1
1
4
2
1
$100.00
1
1
1
$2.00/rm
2
1
1
1
1
1
1
1
$100.00
$100.00
1
$20.00
1
1
1
1
1
1
1
1
1
0.1% of Gross
4
1
1
1
4
1
1
1
$20.00/$50.00
0.1% of Gross
$20.00
$20.00
1
4
Type
Merry Go Round
Messenger Service
Miniature Golf
Mobile Homes, Trlrs, Retail
Modeling Agency
Money Broker
Monitor Service
Monogramming
Mortgage Broker
Motel
Motor Freight Line
Motor Veh. Dlr., Wholesale
Motor Vehicle Carriers
Motor Vehicle Dlr, Retail
Motor Vehicle Rentals
Motor Vehicle Repainting
Motor Vehicle Repair
Motor Vehicle Storage
Moving & Storage
Nursing Homes
Oculists
Office Building Renta
Oil & Gas Lease Broker
Opera House
Operator of Office Bldgs
Operator of Office Bldgs
Osteopaths
Packing & Crating Serv.
Parking Lot
Patrol Service
Pawn Broker
Peddler
Petroleum Inspection
Photo Lab
Photographer
Physicians
Pin Ball Machine
Pipe Inspection
Pipe Line Common Carrier
Pistols & Cartridges, Retail
Polygraph Examiner
Pool Table
Printers
Private Investigator
Private Postal Service
Private Swim Club
Produce Peddler
Product Commission House
Professional Schools
Public Weigher
Race Track
Railways
Real Estate Broker
Recording Studio
Refrigerated Lockers
Renting Immovable Property
Renting Immovable Property
Renting Immovable Property
Repair Shop
Rescue Service
Restaurant
Retail Dealer
Retail Dealer-Aircraft
Retail Dealer-No Fixed Place
Retail Dlr.-Certain Cons.
Retail Motor Vehicles
Retail Pistols/Cartridges
Retail Trailer Dealer
Retail to Farmers
Retail to Institutions
Riding Academy
Rooming House
Sales Promotion
Sales of Membership
Sales of Warranty
Salvage Yard
Schools, Proprietary
Self Defense Service
Selling Cemetery Lots
Service Businesses
Service to Elevators
Ship Chandler
Shipbuilders
Shooting Gallery, Mechanical
Shooting Gallery/Range
Sightseeing Tours
Sign Painter
Sitter Service
Skating Rink
Slaughter House
Speedway Raceway
Stable
Table
$20.00
1
1, Max $800.00
1
4
1
1
4
$2.00/rm
1
2
1
1
1
1
1
1
1
1/3 Gross + $2/rm
0.1% of Gross
1
4
1
4
1
0.1% of Gross
1
1
1
1
$100.00
1
1
1
0.1% of Gross
$20.00
1
1
1
1
$20.00
0.1% of Gross
1
1
1
$100.00
4
1
1
1
1
4
1
1
4
2
1
1
1
1
1
1
$100.00
2
1
1
1
2
2
1
$2.00/rm
1
1
1
1
1
1
1
1
1
1
2
$20.00
1
1
1
1
1
4
1
1
Type
Steam Cleaning
Steam Laundering
Steam Pressing
Stock & Bond Broker
Stock & Bond Dealer
Storage
Surety Companies
Swim Club, Private
Swimming Pool
Swimming Pool Service
TV Cable Service
Tattooing
Taxicab
Taxidermist
Telephone
Theater
Theatrical Booking
Tourist Attraction
Tourist Courts
Tow Boats
Towing
Transportation
Transportation by Boat
Trash/Garbage Pickup
Travel Agency
Traveling Show
Tree Cutting
Trolleys
Trucking
Truck Escort Service
Truck Washing
Tug Boats
Undertaker
Utility Company
Vending Machine Oprtrs
Veterinarians
Video Games
Warehouse
Washateria
Security Service
Wholesale Aircraft Dlr
Wholesale Dealer
Wholesale Mtr Vehicles
Wholesale Pistols & Cart
Wired Music Service
Wrecker Service
Wrecking Yard
Table
1
1
1
4
4
1
1
1
1
1
1
1
1
1
5
1
1
1
$2.00/rm
1
1
1
1
1
1
$100.00
1
1
1
1
1
1
1
5
1
0.1% of Gross
$50.00
1
1
1
2
2
2
2
1
1
1
This list is not intended to include all business types. If you are unsure of your business type, please contact the Authority for assistance.
INSTRUCTIONS
1. COMPLETE QUESTIONS 1 THROUGH 9.
2. SELECT EITHER NEW OR EXISTING BUSINESS AND COMPLETE THE APPROPRIATE SECTION.
a.If you are a new business, the amount of license tax to be paid is stated.
b. If you are an existing business registering for the first time, once the amount of sales receipts or commissions
subject to license tax has been established, refer to the attached classification chart to determine the appropriate tax table.
Find the occupational license tax due from the appropriate table below.
3. Make your remittance payable to "Ascension Parish Sales Tax".
5. Sign and initial your application and return the original copy along with your remittance.
TABLE 1
RETAIL DEALERS
RS 47:354
If The Gross
Sales Are:
As Much As
The Annual
But
License
Less Than Shall Be
$0
50,000
50,000
75,000
75,000
100,000
100,000
150,000
150,000
200,000
200,000
250,000
250,000
300,000
300,000
400,000
400,000
500,000
500,000
600,000
600,000
750,000
750,000 1,000,000
1,000,000 1,500,000
1,500,000 2,000,000
2,000,000 2,500,000
2,500,000 3,000,000
3,000,000 3,500,000
3,500,000 4,000,000
4,000,000 4,500,000
4,500,000 5,000,000
5,000,000 5,500,000
5,500,000 *********
50
60
90
120
180
250
300
360
500
650
800
900
1200
1,800
2,400
3,000
3,600
4,200
4,800
5,400
6,000
6,200
TABLE 2 WHOLESALE DEALERS
The Annual
But
License
Less Than Shall Be
$0
100,000
100,000
150,000
150,000
250,000
250,000
500,000
500,000
600,000
600,000
800,000
800,000 1,000,000
1,000,000 1,500,000
1,500,000 2,000,000
2,000,000 2,500,000
2,500,000 3,000,000
3,000,000 4,000,000
4,000,000 5,000,000
5,000,000 5,500,000
5,500,000 6,000,000
6,000,000 6,500,000
6,500,000 7,000,000
7,000,000 7,500,000
7,500,000 8,000,000
8,000,000 9,000,000
9,000,000 10,000,000
10,000,000 11,000,000
11,000,000 12,000,000
12,000,000 13,000,000
13,000,000 14,000,000
14,000,000
************
Note: Contractors
Minimum Tax $50.00
Maximum Tax $750.00
TABLE 4 Commission Brokerage
RS 47:356
RS 47:357
If The Gross
Sales Are:
As Much As
RS 47:355 Contractors
If The Gross
Sales Are:
As Much As
Tax Tables
TABLE 3 Lending Business
50
75
100
150
200
250
300
400
500
700
900
1,000
1,250
1,800
2,400
3,000
3,600
4,200
4,800
5,200
5,600
6,000
6,400
6,800
7,200
7,500
The Annual
But
License
Less Than Shall Be
If The Gross
Sales Are:
As Much As
The Annual
But
License
Less Than Shall Be
1. Private Investment Agency-$500
R.S. 47:359 (A)
$0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
6,500,000
7,000,000
7,500,000
8,000,000
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
6,500,000
7,000,000
7,500,000
8,000,000
8,500,000
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,050
1,100
$0
15,000
20,000
25,000
30,000
40,000
50,000
65,000
80,000
100,000
125,000
150,000
175,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
15,000
20,000
25,000
30,000
40,000
50,000
65,000
80,000
100,000
125,000
150,000
175,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
550,000
600,000
650,000
50
70
90
115
137
180
225
300
360
450
600
675
750
900
1,050
1,200
1,400
1,600
1,800
2,000
2,200
2,400
8,500,000
9,000,000
1,150
650,000
700,000
2,600
9,000,000
9,500,000
10,000,000
11,000,000
12,000,000
13,000,000
9,500,000
10,000,000
11,000,000
12,000,000
13,000,000
14,000,000
1,200
1,250
1,350
1,450
1,550
1,650
700,000
750,000
750,000
800,000
800,000
850,000
850,000
900,000
900,000
950,000
950,000 ***********
2,800
3,000
3,200
3,400
3,600
3,700
14,000,000
15,000,000
16,000,000
17,000,000
18,000,000
19,000,000
20,000,000
25,000,000
30,000,000
35,000,000
15,000,000
16,000,000
17,000,000
18,000,000
19,000,000
20,000,000
25,000,000
30,000,000
35,000,000
************
1,750
1,850
1,950
2,050
2,150
2,250
2,500
3,000
3,500
3,700
Businesses under Sections 47:354 & 47:355
with less than $2,500.00 of annual gross
receipts (one full year) shall pay no license
taxes for the current year. The business shall
continue to file an application for each year.
TABLE 5
Flat Fees- Calculation 5
Public Utilities
2. Peddlers and Itinerant Venders-$100
Includes:
Selling by Display of samples R.S. 47:359 ( C )
Peddling Hawking R.S. 47:359 ( C )
Itinerant Venders R.S. 47:359 ( C )
3. Amusement Machines- 47:359
4. Professional Sports-$1000
R.S. 47:359 (G)
5. Circuses, Concerts, Carnivals and Special Events-$100
R.S. 47:359 (H)
6. Hotels, Motels, and Rooming Houses $2.00 per room
R. S. 47:359 (I) (Use Calculation 4)
Nursing Homes-$2.00 per room R.S. 47:359(1)
plus 1/3 of gross receipts R.S. 47:354
Pawnbroker- Basis shall include total
loans plus retail sales with a
minimum license of $300 R.S. 47:354
RS 47:358
If The Gross
Sales Are:
As Much As
$0
20,000
25,000
37,500
50,000
75,000
100,000
150,000
200,000
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
The Annual
But
License
Less Than Shall Be
20,000
25,000
37,500
50,000
75,000
100,000
150,000
200,000
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
************
50
60
75
115
150
200
300
450
650
750
1,500
2,250
3,000
3,750
4,500
5,250
6,000
6,900
7,500
Other Professional Businesses
License tax shall be one-tenth of one percent of the
annual gross receipts for professional fees for services
rendered
Minimum Tax
Maximum Tax
$50.00
$2000.00
Including but not limited to the following businesses:
Printers, Lithographers, Editors, Publishers,
Attorneys-At-Law, Accountants, Oculist, Physicians,
Osteopaths, Dentists, Chiropodist, Bacteriologists,
Veterinarians, Chemist, Architects, and Civil Mechanical,
Chemical or Electrical Engineers engaged in the practice
of their profession as an individual, or as a firm,
partnership, or corporation. ( The tax levied herein shall
be levied only on the business and not separately on any
individual who is employed by or is a member of the
taxpayer which conducts its business as a firm,
partnership, or corporation.
NOTE: WHEN A BUSINESS HAD STARTED ON OR AFTER
JULY 1ST OF ANY YEAR, THE INITIAL TAX DUE
SHALL BE ONE HALF OF THE MINIMUM ANNUAL RATE.
ALLOWED DEDUCTIONS
1. Petroleum taxes as defined in R.S. 47:361.A
2. For Undertaking and Funeral directing refer to R.S. 47:361 B
3. For applicable deductions in the brokerage of stocks and bonds see R.S. 47:361.C
4. Retail Sales of Motor Vehicles and Boats with gross receipts exceeding $700,000.00 refer to R.S. 47:361D