The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in La. Rev. Stat. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by La. Rev. Stat. 47:1003 shall be subject to tax.

Amended by Acts 1964, No. 300, §2.