§ 150-970 — Exemptions

Sec. 150-970. - Exemptions.

(a) Blind persons and their widows or orphans. License taxes levied by this article shall not apply to blind persons, who are exempted from license taxes by R.S. 46:371 through 46:373. The exemption provided by this subpart shall apply only where the business is conducted by any blind person exclusively for his own support or the support of his family. (b) Artists and craftsmen. Any occupational license tax imposed on retail dealers not having a fixed place of business shall not apply to state artists and craftsmen who display their own original art and handicraft for sale at functions sponsored by nonprofit organizations. (c) Nonprofit organizations. (1) The occupational license tax required by this article shall not apply to those qualified nonprofit organizations which are exempt from the collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the payment of federal income taxes under the applicable provisions of the Internal Revenue Code. (2) This subsection shall not be construed to exempt museums, menageries, circuses, or other traveling shows from the license required by section 150-969(h). Regulation 150-970(c)(1). Nonprofit organizations. Any organization which has been organized for bona fide nonprofit purposes (including political subdivisions of the State of Louisiana) shall be deemed to be exempt from the occupational license tax imposed by chapter 150, article VII of the Code of the City of New Orleans. Any corporation organized pursuant to the provisions of the Louisiana Nonprofit Corporation Law, Louisiana R.S. 12:201, et seq., shall be presumed to be exempt from such tax. (d) Wholesale dealers in certain alcoholic beverages. There shall be no license tax imposed, assessed, or collected under the provisions of this article on any person engaged in the business of selling at wholesale, malt, vinous, spirituous, alcoholic, or intoxicating liquor containing more than six percentum of alcohol by volume, and beer, porter, ale, fruit juices, and wine containing more than one-half percentum of alcohol by volume. (e) Other exempted businesses. Banks, homestead and building and loan associations, editors, over-the-air broadcasters, as defined by Federal Communications Commission, publishers, clerks, laborers, ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural or horticultural pursuits, those operating saw-mills, and corporations organized and operated for the purpose of lending money to farmers for production purposes, the stock of which is owned by farmer members and employees of such corporations, shall be exempted from any provisions of this article. (f) Manufacturers. Manufacturers shall be exempted from any provisions of this article; however, manufacturers who sell their manufactured articles at retail shall be subject to the payment of a license tax on such retail sales as fixed by this article. (g) Disabled persons. There shall be no license tax imposed, assessed, or collected under the provisions of this article on any person who is disabled to the extent that he is home-bound, confined to a bed or wheelchair, requires the aid and attendance of another person, and is unable to enter the normal work force.

(Code 1956, § 70-19; Ord. No. 19,937, § I, 12-1-00; M.C.S., Ord. No. 27266, § 1, 1-26-17)