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Payment of tax.

New Orleans City Code § 150-1192
in effect
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Sec. 150-1192. - Payment of tax. The parking tax levied by this article shall not be assumed by the owner or manager of the immovable property to be used for parking, storing, or berthing but shall be paid by the person who acquires, for a price, the right to park, store or berth vehicles or watercraft. The owner or manager of the immovable property shall collect the tax from the payer of the price and shall remit the same to the department of finance. (Code 1956, § 56A-2)
Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH150TA_ARTXIIPABETA_S150-1192PATAFetched: 10/28/2026

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150-1192 | Corpus