

LMA Notice: Legal Options for Recovering Unpaid Occupational License Tax
The Louisiana Municipal Association has released information detailing the processes by which municipalities can address businesses within their jurisdictions that refuse to obtain occupational licenses. La. R.S. 47:351 provides the municipal tax collector with two options when a taxpayer fails to pay occupational license taxes. The two options, which include appealing for intervention by judicial authority and service of legal notices to assess property are not mutually excl