Terms Used In Louisiana Revised Statutes 47:1001
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 33:2021
§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.