§ 22-23. Annual license tax levied.

Latest version.

There is levied an occupational license tax for each year upon each person pursuing and conducting any business, trade, calling, profession or vocation within the corporate limits, subject to license under the state constitution and laws of the state.

(Code 1969, § 9-1; Code 1997, § 22-31)

State law reference

Imposition of tax, R.S. 47:341.

                    
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