Louisiana Revised Statutes 47:1001 – TAXES ON UTILITIES
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Terms Used In Louisiana Revised Statutes 47:1001
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
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.