Featured Posts

LMA Notice: Legal Options for Recovering Unpaid Occupational License Tax

April 18, 2019


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 exclusive and can lead to seizure of owed taxes as well as of “goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property.”


Implications to the municipality vary for each method. For more information, download the LMA's “Occupational License Tax FAQ Bulletin.”



Please reload

Recent Posts
Please reload

Please reload

Search By Tags
Please reload

© 2020 Louisiana Municipal Advisory and Technical Services Bureau in association with LMA

  • Now on Twitter
  • Facebook Social Icon