Louisiana Constitution Art. 6 Sec. 28 – Local Governmental Subdivisions; Occupational License Tax
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Terms Used In Louisiana Constitution Art. 6 Sec. 28
- Governing authority: means the body which exercises the legislative functions of the political subdivision. See Louisiana Constitution Art. 6 Sec. 44
- Local governmental subdivision: means any parish or municipality. See Louisiana Constitution Art. 6 Sec. 44
Section 28. The governing authority of a local governmental subdivision may impose an occupational license tax not greater than that imposed by the state. Those who pay a municipal occupational license tax shall be exempt from a parish occupational license tax in the amount of the municipal tax. The governing authority of a local governmental subdivision may impose an occupational license tax greater than that imposed by the state when authorized by law enacted by the favorable vote of two-thirds of the elected members of each house of the legislature.