Who needs an occupational license tax (the parish or city business license) in Louisiana?

Issued by Your parish or city tax collector (R.S. 47:341 and following), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Louisiana

The Louisiana table lists this for every kind of business.

Louisiana has no statewide general business license; the occupational license from the parish (or the city, inside city limits) is the license to open, and it is renewed from the prior year’s receipts. Pay it before opening, and expect the collector to ask for the zoning approval and the state sales tax number.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your parish or city tax collector (R.S. 47:341 and following).

Sources and dates

R.S. 47:341 to 47:363 (occupational license tax); Louisiana Municipal Association occupational license tax manual; parish and city ordinances. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.