§358.  Public utilities

A.  For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:

If the Gross Annual Receipts are:

The Annual License

As Much As

But Less Than

Shall Be:

$           0

$    20,000

$    50

20,000

25,000

60

25,000

37,500

75

37,500

50,000

115

50,000

75,000

150

75,000

100,000

200

100,000

150,000

300

150,000

200,000

450

200,000

250,000

650

250,000

500,000

750

500,000

750,000

1,500

750,000

1,000,000

2,250

1,000,000

1,250,000

3,000

1,250,000

1,500,000

3,750

1,500,000

1,750,000

4,500

1,750,000

2,000,000

5,250

2,000,000

2,250,000

6,000

2,250,000

2,500,000

6,900

2,500,000

.........

7,500

B.  A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only.

C.  A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only.

Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.