IOWA OCCUPATIONAL LICENSE FEE SCHEDULE (1756)

Need help in calculating your license? Specific License Questions: Email: [email protected] Phone: (800) 556-7274 select option 1 then 6 then 1. 1 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 1 00 Abstractors - Section 354 1 2 00 Abstractors and title company - Section 354 1 3 00 Advertising agency - Section 354 1 4 00 Air transportation - Section 354 1 5 00 Ambulance service - Section 354 1 6 00 Amusement hall - Section 354 1 7 00 Amusement park - Section 354 1 8 00 Answering service - Section 354 1 9 00 Appraiser - Section 354 1 10 00 Archery range - Section 354 1 11 00 Arena - Section 354 1 12 00 Armored car service - Section 354 1 13 00 Auction barn - Section 354 1 14 00 Auto auction - Section 354 1 15 00 Auto for hire - Section 354 1 16 00 Auto title service - Section 354 1 17 00 Bail bondsmen - Section 354 1 18 00 Barbershop - Section 354 1 19 00 Barge carrier-freight - Section 354 1 20 00 Barge carrier-passengers - Section 354 1 21 00 Baseball park - Section 354 1 22 00 Bath house - Section 354 1 23 00 Beauty salon - Section 354 1 24 00 Billing agency - Section 354 1 25 00 Boat carrier-freight - Section 354 1 26 00 Boat carrier-passengers - Section 354 1 Boat dealer - Section 354 Maximum License 27 00 1 $800.00 28 00 Boat landing - Section 354 1 29 00 Boat launching -Section 354 1 30 00 Boat marina - Section 354 1 31 00 Boats-retail - Section 354 1 Body piercing - Section 354 Copy of Board Health 32 00 1 Permit Required before issuance of license.

33 00 Bonding company - Section 354 1 34 00 Bondsman - Section 354 1 35 00 Bowling alley - Section 354 1 36 00 Bus line - Section 354 1 Business, professional, or instructional schools - 37 00 1 Section 354 38 00 Cable television business - Section 354 1 39 00 Campground - Section 354 1 40 00 Car wash - Section 354 1 41 00 Carpet cleaning business - Section 354 1 42 00 Catering service - Section 354 1 43 00 Cemetery - Section 354 1 44 00 Child care service - Section 354 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 2 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 45 00 Cigarette vending machines - Section 354 1 46 00 Cleaning service - Section 354 1 47 00 Clothing store - Section 354 1 48 00 Coffee house - Section 354 1 49 00 Coin operated laundry - Section 354 1 50 00 Cold storage plant - Section 354 1 51 00 Collection agency - Section 354 1 52 00 Common carrier - Section 354 1 Commercial reporting or rating agencies - Section 53 00 1 354 54 00 Computer sales/service - Section 354 1 55 00 Concession - Section 354 1 56 00 Copy service - Section 354 1 57 00 Crating service - Section 354 1 58 00 Credit bureau - Section 354 1 59 00 Custodial service - Section 354 1 60 00 Dance Hall - Section 354 1 61 00 Day care center - Section 354 1 62 00 Decorator - Section 354 1 63 00 Deep sea salvage - Section 354 1 64 00 Delivery service - Section 354 1 65 00 Detective agency - Section 354 1 66 00 Dispatcher - Section 354 1 67 00 Dog grooming - Section 354 1 68 00 Dog kennel - Section 354 1 69 00 Dog training - Section 354 1 70 00 Drag strip - Section 354 1 71 00 Driving school - Section 354 1 72 00 Dry cleaner - Section 354 1 73 00 Dyeing - Section 354 1 74 00 Eating establishment - Section 354 1 75 00 Electroplating service - Section 354 1 76 00 Elevator repair business - Section 354 1 77 00 Elevator service business - Section 354 1 78 00 Employment agency - Section 354 1 79 00 Engraver - Section 354 1 80 00 Escort service - Section 354 1 81 00 Exhibition show - Section 354 1 82 00 Ferry boat - Section 354 1 83 00 Film developing - Section 354 1 84 00 Firing range - Section 354 1 85 00 Flea market participant - Section 354 1 86 00 Fortune teller - Section 354 1 87 00 Freezer locker - Section 354 1 88 00 Freight transportation - Section 354 1 89 00 Funeral director - Section 354 1 90 00 Garage - Section 354 1 91 00 Garbage collection - Section 354 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 3 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 92 00 Gardening service -Section 354 1 93 00 Golf course - section 354 1 94 00 Golf practice range - Section 354 1 95 00 Grocery store - Section 354 1 96 00 Health club - Section 354 1 97 00 Home health service - Section 354 1 98 00 Hospital (for profit) - Section 354 1 99 00 Insurance adjuster - Section 354 1 100 00 Janitorial service - Section 354 1 101 00 Jeweler - Section 354 1 102 00 Jewelry store - Section 354 1 103 00 Junkyard - Section 354 1 104 00 Laboratory - Section 354 1 105 00 Landscaping service - Section 354 1 106 00 Laundromat - Section 354 1 107 00 Laundry - Section 354 1 108 00 Lawn service - Section 354 1 109 00 Leasing movable property - Section 354 1 110 00 Limousine service - Section 354 1 111 00 Maid service - Section 354 1 112 00 Mailing room - Section 354 1 113 00 Mailing/packaging business - Section 354 1 114 00 Management training school - Section 354 1 115 00 Massage service - Section 354 1 116 00 Medical transportation service - Section 354 1 117 00 Messenger service - Section 354 1 118 00 Miniature golf link - Section 354 1 119 00 Mobile home dealer-retail - Section 354 1 Maximum License $800.00 120 00 Mobile home dealer-wholesale - Section 354 1 Maximum License $800.00 121 00 Mobile home park - Section 354 1 Maximum License $800.00 122 00 Mobile home rental - Section 354 1 Maximum License $800.00 123 00 Mobile home repairs - Section 354 1 Maximum License $800.00 124 00 Modeling agency - Section 354 1 125 00 Monogramming - Section 354 1 126 00 Motor freight line - Section 354 1 127 00 Motor vehicle carrier-freight - Section 354 1 128 00 Motor vehicle carrier-passengers - Section 354 1 Motor vehicle dealer - Section 354 Maximum 129 00 1 License $800.00 130 00 Motor vehicle rentals - Section 354 1 131 00 Motor vehicle repainting shop - Section 354 1 132 00 Motor vehicle repair shop - Section 354 1 133 00 Motor vehicle storage business - Section 354 1 134 00 Movie theatre - Section 354 1 135 00 Moving business - Section 354 1 136 00 Music school - Section 354 1 137 00 Newspaper clipping service - Section 354 1 138 00 Nurse's registry - section 354 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 4 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 139 00 Operation of office building - Section 354 1 140 00 Operator of coin vending machine - Section 354 1 141 00 Packing house for meat or fish - Section 354 1 142 00 Packing service - Section 354 1 143 00 Palm reading, psychic, etc. - Section 354 1 144 00 Parking lot - Section 354 1 145 00 Pawn Brokers - Section 354 Minimum Fee $300.00 1 146 00 Photo Lab - Section 354 1 147 00 Photographer - Section 354 1 148 00 Postal service, private - Section 354 1 149 00 Private Investigator - Section 354 1 150 00 Professional School - Section 354 1 151 00 Race Track - Section 354 1 152 00 Railroad carrier-freight - Section 354 1 153 00 Railroad carrier-passengers - Section 354 1 154 00 Recreational beach - Section 354 1 155 00 Recreational club - Section 354 1 156 00 Reducing salon - Section 354 1 157 00 Refrigerated locker - Section 354 1 158 00 Renting movable property - Section 354 1 159 00 Repairs business - Section 354 1 160 00 Repairs - Section 354 1 Restaurant - Section 354 Copy of Board Health 161 00 Permit Required before issuance of license. Only 1 applies to "New" businesses. 162 00 Retail dealer - Section 354 1 163 00 Riding academy - Section 354 1 164 00 Salvage yard - Section 354 1 165 00 School private - Section 354 1 166 00 Security business - Section 354 1 167 00 Self defense training - Section 354 1 168 00 Service business - Section 354 1 169 00 Shoe shine parlor/stand - Section 354 1 170 00 Sightseeing tours - Section 354 1 171 00 Sign Painting - Section 354 1 172 00 Sitter service - Section 354 1 173 00 Skating rink - Section 354 1 174 00 Stable - Section 354 1 175 00 Steam cleaning business - Section 354 1 176 00 Steam pressing business - Section 354 1 177 00 Storage business - Section 354 1 178 00 Storage room or landing - Section 354 1 179 00 Surety company - Section 354 1 180 00 Swim club - Section 354 1 181 00 Swimming pool service - Section 354 1 182 00 Tattooing - Section 354 1 183 00 Taxicab Service - Section 354 1 184 00 Taxidermist - Section 354 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 5 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 185 00 Theatre - Section 354 1 186 00 Tourist Camp - Section 354 1 187 00 Tow Truck service - Section 354 1 188 00 Towboat business - Section 354 1 189 00 Trailer park - Section 354 1 190 00 Transportation business - Section 354 1 191 00 Travel agency - Section 354 1 192 00 Tree service - Section 354 1 193 00 Truck escort service - Section 354 1 194 00 Truck wash - Section 354 1 195 00 Trucking business - Section 354 1 196 00 Tugboat business - Section 354 1 197 00 Undertaker - Section 354 1 198 00 Vehicle escort service - Section 354 1 199 00 Vending machine operator - Section 354 1 200 00 Warehouse - Section 354 1 201 00 Washateria - Section 354 1 202 00 Watchman agency - Section 354 1 203 00 Weight loss business - Section 354 1 204 00 Wrecker service - Section 354 1 205 00 Wrecking yard - Section 354 1 206 00 Wrestling arena - Section 354 1 207 00 Aircraft Dealers-wholesale - Section 355 2 Building Material Dealer-Wholesale - Section 355 208 00 2 Maximum License $6,200.00 Contractor - Section 355 Maximum License 209 00 2 $750.00 210 00 Drilling Service - Section 355 2 211 00 Grain Elevator - Section 355 2 212 00 Heavy Equipment dealer - Section 355 2 213 00 House Moving - Section 355 2 214 00 Leasing immovable property - Section 355 2 Motor vehicle dealer-wholesale - Section 355 215 00 2 Maximum License $250.00 216 00 Oil Well Service - Section 355 2 217 00 Renting immovable property - Section 355 2 218 00 Renting movable property -wholesale Section 355 2 219 00 Retail sales to farmers - Section 355 2 220 00 Retail sales to institutions - Section 355 2 Wholesale dealer in merchandise-wholesale - 221 00 2 Section 355 222 00 Shipbuilders - Section 355 2 223 00 Wholesale dealer in services - Section 355 2 224 00 Mortgage company - Section 356 3 225 00 Mortgage broker - Section 357 4 226 00 Oil and gas lease broker - Section 357 4 227 00 Produce broker - Section 357 4 228 00 Rental management commission - Section 357 4

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 6 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 229 00 Slaughterhouse-commission basis - Section 357 4 230 00 Steamboat/steamship agency - Section 357 4 231 00 Stock or bond brokerage - Section 357 4 232 00 Sugar Broker - Section 357 4 233 00 Sugar Factor - Section 357 4 234 00 Alcohol distiller - Section 357 4 235 00 Auctioneer - Section 357 4 236 00 Cotton compress business - Section 357 4 237 00 Cotton factor business - Section 357 4 238 00 Cotton future brokerage - Section 357 4 239 00 Grain commission house - Section 357 4 240 00 Livestock auction house - Section 357 4 241 00 Livestock auctions - Section 357 4 242 00 Lumber broker - Section 357 4 243 00 Manufacturers agent - Section 357 4 244 00 Merchandise broker - Section 357 4 Real estate broker - Section 357 Maximum License 245 00 4 $2,200.00 246 00 Cotton Pickeries - Section 357 4 Owners or lessees of toll bridges or ferries - Section 247 00 4 357 248 00 Cellular telephone - Section 358 5 249 00 Mobile phone - Section 358 5 250 00 Natural gas utility 5 251 00 Electric utility - Section 358 5 252 00 Finance company - Section 356 3 253 00 Telegraph - Section 358 5 254 00 Telephone business - Section 358 5 255 00 Waterworks - Section 358 5 256 00 Utility company - Section 358 5 Retail dealers in gasoline and motor fuel Maximum 257 01 1.1 License $6,200.00 Must Also Purchase 162.00 Retail 1/10 of 1% (.001) of annual gross 258 00 Accountant receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 259 00 Architect receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 260 00 Attorney at law receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 261 00 Bacteriologist receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 262 00 Chemical engineer receipts Minimum License $50.00 Maximum License $2,000.00

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 7 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 1/10 of 1% (.001) of annual gross 263 00 Chemist receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 264 00 Chiropodist receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 265 00 Civil engineer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 266 00 Counseling service receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 267 00 Dentist receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 268 00 Doctor receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 269 00 Electrical engineer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 270 00 Engineer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 271 00 Lithographer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 272 00 Mechanical engineer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 273 00 Oculist receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 274 00 Osteopath receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 275 00 Physician receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 276 00 Printer receipts Minimum License $50.00 Maximum License $2,000.00

1/10 of 1% (.001) of annual gross 277 00 Veterinarian receipts Minimum License $50.00 Maximum License $2,000.00

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 8 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 278 00 Air Hockey table $20 per hockey table 279 00 Amusement device- Mechanical $50 per device 280 00 Amusement device- Mechanical $20 per device 281 00 Antique show $250 282 00 Arts and crafts fair $250 283 00 Baseball - professional $1,000 Bed and breakfast - per room must also purchase $2.00 for each sleeping room plus a 284 00 retail license under code 285.00 retail license. Bed and breakfast - retail license Table 1 must also 285 00 Table 1 purchase per room license under code 284.00

286 00 Billiard Table $20 per table Boarding House - per room must also purchase $2.00 for each sleeping room plus a 287 00 retail license under code 288.00 retail license. Boarding House - retail license Table 1 must also 288 00 Table 1 purchase per room license under code 287.00

289 00 Bowling games - mechanical $20 per machine 290 00 Carnival $250 291 00 Circus $250 Coin operated amusement device-pinball & flipper 292 00 $50 per device machines, video games 293 00 Coin operated amusement device $20 per device 294 00 Concert $250 295 00 Foosball table $20 per table 296 00 Football - professional $1,000 297 00 Grip test machine $20 per machine 298 00 Gun show $250 299 00 Hawker $100 Hotel - per room license must also purchase retail $2.00 for each sleeping room plus a 300 00 license under code 301.00 retail license. Hotel - retail license see Table 1 must also 301 00 Table 1 purchase per room license under code 300.00

302 00 Itinerant vendor $200 303 00 Itinerant vendor - seafood/produce $100 304 00 Juke Box $20 per juke box 305 00 Kiddie rides $20 per kiddie rides 306 00 Merry go round $20 per merry go round Motel - per room license must also purchase retail $2.00 for each sleeping room plus a 307 00 license under code 308.00 retail license. Motel - retail license - see Table1 must also 308 00 Table 1 purchase per room license under code 307.00

309 00 Peddler $100 310 00 Peddler - produce $100 311 00 Peddler - seafood $100

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 9 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 312 00 Pinball machine $50 per machine 313 00 Pool table $20 per table 314 00 Professional sports $1,000 315 00 Pulse rate monitor $20 per monitor Rooming house - per room license must also $2.00 for each sleeping room plus a 316 00 purchase retail license under code 317.00 retail license. Rooming house - retail license see Table 1 must 317 00 also purchase per room license under code Table 1 316.00 318 00 Special event $250 319 00 Sports professional $1,000 320 00 Television - coin operated $20 per television 321 00 Traveling show $250 322 00 Video game $50 per video game Nursing Home -gross - must also purchase 323 00 Nursing Home per room license under code Table 1 324.00 Nursing Home - per room license - must also $2.00 for each sleeping room plus 324 00 purchase Nursing Home -gross license under amount based on total gross code 323.00 Wholesale boat dealer Section 355 Maximum 325 00 2 License $250.00 Pharmacy - Licensed by St of Louisiana Board of Pharmacy and 80% of gross revenues of 1/10 of 1% (.001) of annual gross 326 00 receipts Minimum License $50.00 business comes from the filling of prescription Maximum License $2,000.00 drugs. 327 00 Academy of Music 1 328 00 Admissions/Cover Fees 1 329 00 Advisory Service 1 330 00 Aircraft Dealers-Retail 1 331 00 Aircraft Dealers-Wholesale 2 332 00 Auditing Bills/Invoices 1 333 00 Auto Club 1 334 00 Beauty School 1 335 00 Billboard 1 336 00 Billiard/Pool Table (Rental by hour) 1 337 00 Bill Paying Service 1 338 00 Blood Pressure Monitors $20 per monitor 339 00 Blue Prints (Sales) 1 340 00 Book Binder 1 341 00 Booking Agency 1 342 00 Video Bowling(Amusement) $50 per machine 343 00 Building Material Dealer-Retail 1 344 00 Building Material Dealer-Peddler $100 Cellular Telephone Service Provider(Local 345 00 5 Exchange) 346 00 Charter Bus Service 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 10 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 347 00 Charter Fishing/Guide Service 1 348 00 Claw Machine $20 per machine 349 00 Coin Counting Kiosk 1 350 00 Coin Operated TV $20 per TV 351 00 Collection agency (Commission Basis) 4 352 00 Commercial Artist 1 353 00 Commission Broker 4 354 00 Consultant 1 1/10 of 1% (.001) of annual gross 355 00 Consumer Psychologist receipts Minimum License $50.00 Maximum License $2,000.00 356 00 Consumer Service 1 357 00 Convention Promotion Consultant 1 358 00 Copy Systems 1 359 00 Cotton Commissions 4 360 00 Court Reporter 1 361 00 Crop Dusting 1 362 00 Dealer in Stocks and Bonds 4 363 00 Debt Adjuster 1 1/10 of 1% (.001) of annual gross 364 00 Developer(Property/Real Estate) receipts Minimum License $50.00 Maximum License $2,000.00 365 00 Directional Drilling Service 1 366 00 Driving Service 1 367 00 Distributor/Light Heat or Power 5 368 00 Distiller of Alcohol 1 369 00 Distributor of Electricity 5 370 00 Distributor of Gas 5 371 00 Distributor of Water 5 372 00 Document Examiner 1 373 00 Domino Tables $20 per Table 374 00 Draying 1 375 00 Driving Range (Golf) 1 1/10 of 1% (.001) of annual gross 376 00 Drug Store/Pharmacy receipts Minimum License $50.00 Maximum License $2,000.00 377 00 Eating Establishment (No Fixed) $200.00 378 00 Electric Phonograph (Juke Box) $20 per machine 379 00 Electronic Dart Board (Coin Operated) $20 per board 380 00 Electronic Video Poker $50 per machine 381 00 Electronic Video Bingo $50 per machine 382 00 Electronic Video Game $50 per machine 383 00 Embroidery Service 1 384 00 Employee Screening 1 385 00 Ferris Wheel (Kiddie Ride) $20 per machine 386 00 Figure Salon 1 387 00 Film Production 1 388 00 Financial Management (Fee Based) 1 If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 11 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 389 00 Financial Management (Commission Based) 4 390 00 Finger Printing and IDs 1 391 00 Geological Service 1 392 00 Go Cart Course 1 393 00 Electronic Video Golf $50 per machine 394 00 Hauling 1 395 00 Hi Slide 1 396 00 Horse Show $250 399 00 Hypnotism 1 1/10 of 1% (.001) of annual gross 400 00 Mid Wife receipts Minimum License $50.00 Maximum License $2,000.00

401 00 Mobile Phone (Local Telephone Exchange Service) 5

402 00 Money Broker 4 403 00 Monitoring Service 1 404 00 Moving & Storage 1 405 00 Museum (For Profit) $250 406 00 Office Building Rental 1 407 00 Oil Field Service 1 408 00 Opera House 1 409 00 Operator of Office Building (Commission Based) 4 410 00 Parcel Keeping Room 1 411 00 Patrol/Security Service 1 412 00 Pest Control 1 413 00 Petroleum Inspection 1 414 00 Pipe Inspection 1 415 00 Pipe Line Common Carrier 1 416 00 Polygraph Examiner 1 417 00 Pony Ride (Kiddie) $20 per machine 418 00 Pool Table (Rented By Hour) 1 419 00 Preventative Maintenance 1 420 00 Product Commission House 4 421 00 Public Scales 1 422 00 Quilting Service 1 423 00 Reminder Service 1 424 00 Rescue Service 1 425 00 Retail Dealer no Fixed Location $200 Retail Dealer Motor Vehicles Maximum License 426 00 1 $800 427 00 Rice Dryer 1 428 00 Rug Cleaning 1 429 00 Sales Promotion 1 430 00 Sales of Membership 1 431 00 Sales of Warranty 1 432 00 School (Proprietary) 1 433 00 School (Instructional) 1 434 00 Selling Cemetery Plots 1

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 12 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table 435 00 Service to Elevators 1 436 00 Shipbuilders 2 437 00 Ship Chandler 1 438 00 Shooting Gallery, Mechanical $20 per machine 439 00 Snooker Table (Rented by Hour) 1 440 00 Soccer Machine (Mechanical) $20 per machine 441 00 Sound Truck 1 442 00 Squeeze/Grip Machine $20 per machine 443 00 Steam/Electric Laundering Business 1 444 00 Steamship Agency 4 445 00 Stock or Bond Brokerage 4 446 00 TV Cable Service 1 447 00 Telegram/Wire Service 1 448 00 Telephone (Local Exchange Service) 5 449 00 Testing Laboratory 1 450 00 Testing Service 1 451 00 Theatrical Booking Agency 1 452 00 Tourist Attraction 1 453 00 Trash/Garbage Pickup Service 1 454 00 Viatical Settlement Provider 1 455 00 Electronic Video Device $50 per machine 456 00 Information Service 1 457 00 Inspection & Testing 1 458 00 Instructional School 1 459 00 Inventory Service 1 460 00 Investment Banking $500.00 461 00 Investment Counseling 1 462 00 Irrigation Company 1 463 00 K-9 Training for Dogs 1 464 00 Letter Service 1 465 00 Lump Sum Contractor 2 466 00 Management Control (Fee Based) 1 467 00 Management Control (Commission Based) 4 468 00 Marine Surveyor 1 469 00 Mechanical Hobby Horse Ride $20 per machine 470 00 Mechanical Ride (Kiddie) $20 per machine 471 00 Menagerie $250.00 472 00 Weigh Machine 1 473 00 Wholesale Peddler $100.00 474 00 Shooting Range/Gallery 1 Class B Retail Dealers Permit - Consumable Beer High - In order to renew licenses must supply copy of sales tax clearance certificate - New 475 00 $35 businesses purchasing this license must supply copy of the State of Louisiana License before license can be issued

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 13 of 13 Iowa, Louisiana Occupational License Tax Business Classifications Sch Num Sch Cde Business Classifications Table Class B Retail Dealers Permit - Package Beer Low- In order to renew this license you must supply a copy of your sales tax clearance certificate - 476 00 $25 New businesses purchasing this license must supply a copy of the State of Louisiana License before license can be issued

Class A Retail Dealers Permit - Consumable High Alcohol- In order to renew this license you must supply a copy of your sales tax clearance 477 00 $100 certificate - New businesses purchasing this license must supply a copy of the State of Louisiana License before license can be issued

Class A Retail Dealers Permit - Package Low Alcohol-In order to renew this license you must supply a copy of your sales tax clearance 478 00 $50 certificate - New businesses purchasing this license must supply a copy of the State of Louisiana License before license can be issued

Special Provisions, Caps or Deductions Exempted Businesses

Business/citation Business/Citation Boat Dealers (deduction-cap)/47:361 (D) Agricultural or Horticultural Pursuits/47:360(e) Commercial Fishermen (no additional permits)/40:940.52 Alcoholic Beverage Dealers, Wholesale/47:360(d) Contractors (capp and special provision)/47:362(A) Banks/47:360(e) Hotels/Motels (license per room)/47:359 (I) Blind Persons/47:360(a) Hotels/Motels (more than 1 license/location)/47:346 Broadcasters, Radio & TV/47:360(d) Lessors (special provision)/47:362(c) Direct Sellers as Peddlers/47:359(c) (2) Motor Vehicle Dealers (deduction-cap)/47:361(D) Farmers Cooperatives/47:360(e), and Title 3 Nursing Homes (deduction)/47:359(I) Farmers and their employees/3:493 Pawnbrokers ($300 minimum).47:354(d) Insurance Companies/47:362(e) Railroads (special provision)/47:362(d) La. Artists & Craftsmen (non-profit shows)/47:360(B) Real Estate Broker (cap)/47:342(7) Manufacturers Agents/47:359(c)(2) Retail Building Materials Dealers (cap)/47:355(b) Manufacturers/47:360(f) Service Stations (excise tax deduction)/47:361(a) Ministers/47:360(e) Small Businesses (under $2,500)/47:3549c) & 355(b) Newspapers/47:360(e) Stocks & Bonds, Interstate (deduction)/47:361© Non-profit Organizations/47:360(c) Undertakers (deduction-outside payments)/47:361(b) Other exempted businesses/47:360 Vending/Weighing Machines (one license)/47:346 Sawmills/47:360(e)

If you need to purchase any specialty licenses like, fireworks, beer, wine alcohol etc… Please contact RDS for assistance. Our phone number is 1-800-556-7274

If your business is not listed here, you are still taxable under the occupational license tax law, L.R.S. 47:341-363 Louisiana Occupational License Tax Tables Prepared by the Louisiana Municipal Association

RETAIL R.S. 47:354 TABLE 1 WHOLESALE R.S. 47:355 TABLE 2 PUBLIC UTILITIES TABLE 5 If the Gross Sales Are: If the Gross Sales Are: If the Gross Sales Are:

As Much As But Less Than License Fee As Much As But Less Than License Fee As Much As But Less Than License Fee $ - $ 49,999.99 $ 50.00 $ - $ 99,999.99 $ 50.00 $ - $ 19,999.99 $ 50.00 $ 50,000.00 $ 74,999.99 $ 60.00 $ 100,000.00 $ 149,999.99 $ 75.00 $ 20,000.00 $ 24,999.99 $ 60.00 $ 75,000.00 $ 99,999.99 $ 90.00 $ 150,000.00 $ 249,999.99 $ 100.00 $ 25,000.00 $ 37,499.99 $ 75.00 $ 100,000.00 $ 149,999.99 $ 120.00 $ 250,000.00 $ 499,999.99 $ 150.00 $ 37,500.00 $ 49,999.99 $ 115.00 $ 150,000.00 $ 199,999.99 $ 180.00 $ 500,000.00 $ 599,999.99 $ 200.00 $ 50,000.00 $ 74,999.99 $ 150.00 $ 200,000.00 $ 249,999.99 $ 250.00 $ 600,000.00 $ 799,999.99 $ 250.00 $ 75,000.00 $ 99,999.99 $ 200.00 $ 250,000.00 $ 299,999.99 $ 300.00 $ 800,000.00 $ 999,999.99 $ 300.00 $ 100,000.00 $ 149,999.99 $ 300.00 $ 300,000.00 $ 399,999.99 $ 360.00 $ 1,000,000.00 $ 1,499,999.99 $ 400.00 $ 150,000.00 $ 199,999.99 $ 450.00 $ 400,000.00 $ 499,999.99 $ 500.00 $ 1,500,000.00 $ 1,999,999.99 $ 500.00 $ 200,000.00 $ 249,999.99 $ 650.00 $ 500,000.00 $ 599,999.99 $ 650.00 $ 2,000,000.00 $ 2,499,999.99 $ 700.00 $ 250,000.00 $ 499,999.99 $ 750.00 $ 600,000.00 $ 749,999.99 $ 800.00 $ 2,500,000.00 $ 2,999,999.99 $ 900.00 $ 500,000.00 $ 749,999.99 $ 1,500.00 $ 750,000.00 $ 999,999.99 $ 900.00 $ 3,000,000.00 $ 3,999,999.99 $ 1,000.00 $ 750,000.00 $ 999,999.99 $ 2,250.00 $ 1,000,000.00 $ 1,499,999.99 $ 1,200.00 $ 4,000,000.00 $ 4,999,999.99 $ 1,250.00 $ 1,000,000.00 $ 1,249,999.99 $ 3,000.00 $ 1,500,000.00 $ 1,999,999.99 $ 1,800.00 $ 5,000,000.00 $ 5,499,999.99 $ 1,800.00 $ 1,250,000.00 $ 1,499,999.99 $ 3,750.00 $ 2,000,000.00 $ 2,499,999.99 $ 2,400.00 $ 5,500,000.00 $ 5,999,999.99 $ 2,400.00 $ 1,500,000.00 $ 1,749,999.99 $ 4,500.00 $ 2,500,000.00 $ 2,999,999.99 $ 3,000.00 $ 6,000,000.00 $ 6,499,999.99 $ 3,000.00 $ 1,750,000.00 $ 1,999,999.99 $ 5,250.00 $ 3,000,000.00 $ 3,499,999.99 $ 3,600.00 $ 6,500,000.00 $ 6,999,999.99 $ 3,600.00 $ 2,000,000.00 $ 2,249,999.99 $ 6,000.00 $ 3,500,000.00 $ 3,999,999.99 $ 4,200.00 $ 7,000,000.00 $ 7,499,999.99 $ 4,200.00 $ 2,250,000.00 $ 2,499,999.99 $ 6,900.00 $ 4,000,000.00 $ 4,499,999.99 $ 4,800.00 $ 7,500,000.00 $ 7,999,999.99 $ 4,800.00 $ 2,500,000.00 ********************$ 7,500.00 $ 4,500,000.00 $ 4,999,999.99 $ 5,400.00 $ 8,000,000.00 $ 8,999,999.99 $ 5,200.00 $ 5,000,000.00 $ 5,499,999.99 $ 6,000.00 $ 9,000,000.00 $ 9,999,999.99 $ 5,600.00 RETAIL GASOLINE R.S 47:354.1 TABLE 1.1 $ 5,500,000.00 ******************$ 6,200.00 $ 10,000,000.00 $ 10,999,999.99 $ 6,000.00 If the Gallons Sold Are: $ 11,000,000.00 $ 11,999,999.99 $ 6,400.00 LENDING R.S 47:356 TABLE 3 $ 12,000,000.00 $ 12,999,999.99 $ 6,800.00 If the Gross Sales Are: $ 13,000,000.00 $ 13,999,999.99 $ 7,200.00 As Much As But Less Than License Fee $ 14,000,000.00 ********************$ 7,500.00 - 54,999 $ 50.00 55,000 84,999 $ 60.00 As Much As But Less Than License Fee COMMISSION R.S. 47:357 TABLE 4 85,000 109,999 $ 90.00 $ - $ 249,999.99 $ 50.00 If the Gross Sales Are: 110,000 164,999 $ 120.00 $ 250,000.00 $ 499,999.99 $ 100.00 165,000 224,999 $ 180.00 $ 500,000.00 $ 749,999.99 $ 150.00 225,000 274,999 $ 250.00 $ 750,000.00 $ 999,999.99 $ 200.00 As Much As But Less Than License Fee 275,000 324,999 $ 300.00 $ 1,000,000.00 $ 1,299,999.99 $ 250.00 $ - $ 14,999.99 $ 50.00 325,000 449,999 $ 360.00 $ 1,250,000.00 $ 1,499,999.99 $ 300.00 $ 15,000.00 $ 19,999.99 $ 70.00 450,000 549,999 $ 500.00 $ 1,500,000.00 $ 1,749,999.99 $ 350.00 $ 20,000.00 $ 24,999.99 $ 90.00 550,000 649,999 $ 650.00 $ 1,750,000.00 $ 1,999,999.99 $ 400.00 $ 25,000.00 $ 29,999.99 $ 112.00 650,000 824,999 $ 800.00 $ 2,000,000.00 $ 2,249,999.99 $ 450.00 $ 30,000.00 $ 39,999.99 $ 137.00 825,000 999,999 $ 900.00 $ 2,250,000.00 $ 2,499,999.99 $ 500.00 $ 40,000.00 $ 49,999.99 $ 180.00 1,000,000 1,499,999 $ 1,200.00 $ 2,500,000.00 $ 2,999,999.99 $ 550.00 $ 50,000.00 $ 64,999.99 $ 225.00 1,500,000 1,999,999 $ 1,800.00 $ 3,000,000.00 $ 3,499,999.99 $ 600.00 $ 65,000.00 $ 79,999.99 $ 300.00 2,000,000 2,499,999 $ 2,400.00 $ 3,500,000.00 $ 3,999,999.99 $ 650.00 $ 80,000.00 $ 99,999.99 $ 360.00 2,500,000 2,999,999 $ 3,000.00 $ 4,000,000.00 $ 4,499,999.99 $ 700.00 $ 100,000.00 $ 124,999.99 $ 450.00 3,000,000 3,499,999 $ 3,600.00 $ 4,500,000.00 $ 4,999,999.99 $ 750.00 $ 125,000.00 $ 149,999.99 $ 600.00 3,500,000 3,999,999 $ 4,200.00 $ 5,000,000.00 $ 5,499,999.99 $ 800.00 $ 150,000.00 $ 174,999.99 $ 675.00 4,000,000 4,499,999 $ 4,800.00 $ 5,500,000.00 $ 5,999,999.99 $ 850.00 $ 175,000.00 $ 199,999.99 $ 750.00 4,500,000 4,999,999 $ 5,400.00 $ 6,000,000.00 $ 6,499,999.99 $ 900.00 $ 200,000.00 $ 249,999.99 $ 900.00 5,000,000 5,499,999 $ 6,000.00 $ 6,500,000.00 $ 6,999,999.99 $ 950.00 $ 250,000.00 $ 299,999.99 $ 1,050.00 5,500,000 *******************$ 6,200.00 $ 7,000,000.00 $ 7,499,999.99 $ 1,000.00 $ 300,000.00 $ 349,999.99 $ 1,200.00 $ 7,500,000.00 $ 7,999,999.99 $ 1,050.00 $ 350,000.00 $ 399,999.99 $ 1,400.00 $ 8,000,000.00 $ 8,499,999.99 $ 1,100.00 $ 400,000.00 $ 449,999.99 $ 1,600.00 $ 8,500,000.00 $ 8,999,999.99 $ 1,150.00 $ 450,000.00 $ 499,999.99 $ 1,800.00 $ 9,000,000.00 $ 9,499,999.99 $ 1,200.00 $ 500,000.00 $ 549,999.99 $ 2,000.00 $ 9,500,000.00 $ 9,999,999.99 $ 1,250.00 $ 550,000.00 $ 599,999.99 $ 2,200.00 $ 10,000,000.00 $ 10,999,999.99 $ 1,350.00 $ 600,000.00 $ 649,999.99 $ 2,400.00 $ 11,000,000.00 $ 11,999,999.99 $ 1,450.00 $ 650,000.00 $ 699,999.99 $ 2,600.00 $ 12,000,000.00 $ 12,999,999.99 $ 1,550.00 $ 700,000.00 $ 749,999.99 $ 2,800.00 $ 13,000,000.00 $ 13,999,999.99 $ 1,650.00 $ 750,000.00 $ 799,999.99 $ 3,000.00 $ 14,000,000.00 $ 14,999,999.99 $ 1,750.00 $ 800,000.00 $ 849,999.99 $ 3,200.00 $ 15,000,000.00 $ 15,999,999.99 $ 1,850.00 $ 850,000.00 $ 899,999.99 $ 3,400.00 $ 16,000,000.00 $ 16,999,999.99 $ 1,950.00 $ 900,000.00 $ 949,999.99 $ 3,600.00 $ 17,000,000.00 $ 17,999,999.99 $ 2,050.00 $ 950,000.00 ********************** $ 3,700.00 $ 18,000,000.00 $ 18,999,999.99 $ 2,150.00 $ 19,000,000.00 $ 19,999,999.99 $ 2,250.00 $ 20,000,000.00 $ 24,999,999.99 $ 2,500.00 $ 25,000,000.00 $ 29,999,999.99 $ 3,000.00 $ 30,000,000.00 $ 34,999,999.99 $ 3,500.00 $ 35,000,000.00 ****************** $ 3,700.00