PARKING/BERTHING TAX

New Orleans City Code ch. 150, art. XII

in effect

New Orleans City Code § 150-1191 Levy of tax.

Sec. 150-1191. - Levy of tax. A tax is hereby levied on the acquisition of the right or privilege of using immovable property for the purpose of parking or storage or berthing motor vehicles and watercraft. The tax shall be three percent of the value of the right to use the immovable property for each particular purpose, time, duration, and place, which value shall be determined by the price actually paid by the user or on his behalf, if such a price is paid, or as provided in section 150-1193, if not paid or to be paid. The tax imposed by this chapter, however, shall never be less than $0.01 for each occasion or period of use of a right to park, store, or berth. The tax imposed by this chapter shall not apply to parking, storing, or berthing of vehicles or watercraft engaged, at the time the tax would otherwise apply, in interstate or maritime commerce; nor shall the tax apply to parking, storing, or berthing of agricultural vehicles or the parking or storing or berthing of one or two vehicles or one or two watercraft as a right incident to the rental or use of the permanent dwelling of the person acquiring the right to park, store or berth. The tax levied by this chapter shall apply even when the right to such use acquired is contingent or subject to availability or is shared by two or more persons. (Code 1956, § 56A-1)

New Orleans City Code § 150-1192 Payment of tax.

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)

New Orleans City Code § 150-1193 Gratuitous parking.

Sec. 150-1193. - Gratuitous parking. (a) In the case of persons permitted to park or store motor vehicles or to berth watercraft free of charge, in any place at a time when and under circumstances in which a charge is made to other persons an equivalent tax shall be due, payable and collected based upon the lowest price due, payable and charged to such other persons for the same or similar parking, storing, or berthing, to be paid by the person charged with the duty to collect and remit the tax levied and imposed under this article. The person shall keep accurate books and records of all gratuitous parking, storage, or berthing and shall collect and remit the tax due as is the case when full payment is made. Each failure to collect the tax due on each and every separate transaction under this section shall be a separate offense and a misdemeanor. The provisions of this section shall apply only to cases where no sum of money has been paid by the person acquiring the right to park, store or berth, or by some other person on his behalf, but where economic benefit directly or indirectly inures to the benefit of the owner or operator of the immovable property for the privilege of parking or berthing and shall not apply to reduced rate parking, early-bird parking, or validated parking. (b) For the purposes of this section, reduced-rate parking shall refer to a right to park, store, or berth acquired for a price less than the highest price charged to any other person for the same or similar parking, storage, or berthing in the same place, at the same time, and under substantially the same place and circumstances; early bird parking shall refer to a right to park, store, or berth where the price is discounted because the person acquiring the right is required to commence parking, storing, or berthing before a certain time and continue parking, storing, or berthing without interruption until after another certain time; and validated parking shall mean a right to park, store, or berth paid for by a merchant or other person other than the person parking, storing, or berthing. (Code 1956, § 56A-3)

New Orleans City Code § 150-1194 Exemptions.

Sec. 150-1194. - Exemptions. No tax shall be levied under this article with respect to any parking, storage and berthing at or on the premises of or at: (1) Any church, provided that all the proceeds of any parking, storage or berthing transaction inure to the benefit of a religious institution. (2) At any charitable benefit, provided that all the proceeds of the parking, storage or berthing transaction inure exclusively to the benefit of a charitable institution. (3) A school or university with respect exclusively to parking, storage or berthing by the students, members of the faculty, or others directly affiliated with the activities of such school or university which charges a parking, storage, or berthing fee in connection with the activities of such school or university; nor shall any tax to be levied with respect to a school or university which acquires a right to park, store, or berth for a period of at least one month, vehicles or watercraft owned or operated by the school or university, its students, members of its faculty or others directly affiliated with the activities of such school or university, at or on the premises of immovable property not otherwise exempt by this article, and such school or university shall supply the owner or manager of the immovable property, at the time of each payment, with a copy forwarded to the department of finance, a certificate approved by the department indicating that the school is specifically exempt from the tax imposed and levied by this chapter; such certificate should be attached to the owner or manager's daily or monthly report to the department as required under the provisions of this article. It being the express intent of this provision to exclude schools and universities, their students, members of their faculties, or others directly affiliated with the activities of such school or university from the tax imposed and levied by this article. (4) Any symphony, concert, opera, theatrical production or any other cultural event produced or staged by a nonprofit organization which has qualified for a tax exemption under section 501(c)(3) of Title 26 of the United States Code; provided that this exemption shall apply only to charges or payments, the proceeds of which inure solely to the benefit of such nonprofit organization. (5) The taxpayer's place of employment, when gratuitous parking during working hours is provided to employees. (6) At any public park-and-ride facility operated by a governmental agency or by a transit franchisee of the city, as a convenience to users of or as an adjunct to a mass transit system. (7) Notwithstanding the above, if any part of the proceeds derived from any of the transactions exempt by the provisions of this section inure to the benefit of any promoter, producer, or any other individual connected with the event other than the public, religious, charitable, educational, or cultural organization itself, the exemptions granted by this section shall not apply to such part of such proceeds to which the promoter, producer or individual may be entitled or shall receive, but rather such exemptions shall apply, in all cases, solely to proceeds received directly by the public, religious, charitable, educational or cultural nonprofit organization. (8) Any parking lot or other location open without charge to the public or to all of the patrons, customers, or invitees of the owner or operator. (Code 1956, § 56A-4)

New Orleans City Code § 150-1195 Campgrounds or travel parks.

Sec. 150-1195. - Campgrounds or travel parks. For the purposes of this article, parking, storage or berthing motor vehicles and watercraft shall not include motor vehicles that are parked, stored or berthed at a campground or travel park which is a facility used primarily to provide overnight camping accommodations with ancillary facilities, such as showers, barbecue grills, water and/or electricity; provided that such ancillary services are actually used by the person then in control of the motor vehicle. (Code 1956, § 56A-4.1)

New Orleans City Code § 150-1196 Collection mandatory.

Sec. 150-1196. - Collection mandatory. The tax imposed and levied by this article shall not be assumed by the payee of the price or the owner or operator of the immovable property and it shall be mandatory on the payee or the owner or operator of the immovable property, in a case where no price is paid to collect such tax from the payer or the user, in the case where no price is paid for remittance to the department of finance. (Code 1956, § 56A-5)

New Orleans City Code § 150-1197 Permit required.

Sec. 150-1197. - Permit required. Every person engaged in any of the businesses described in this article is required to obtain from the city through the department of finance a permit to conduct such business. This permit shall issue of right and without charge and shall be continuous and shall remain in force and effect unless and until surrendered or revoked and such permits shall be revoked only for failure to collect and remit the tax within the time stipulated herein or after the holder has been convicted of violating any of the other provisions of this article, or has had judgment rendered against him in a civil action for violating any of the provisions of this article. (Code 1956, § 56A-6)

New Orleans City Code § 150-1198 Violations declared misdemeanor.

Sec. 150-1198. - Violations declared misdemeanor. Any person who collects anything of value or advertises in the guise of a parking tax a sum in excess of the parking tax due shall, upon conviction, be guilty of a misdemeanor. (Code 1956, § 56A-7)

New Orleans City Code § 150-1199 When due; reports and remittances.

Sec. 150-1199. - When due; reports and remittances. (a) The taxpayer shall pay the tax not later than the last hour or day of any period of parking, storing, or berthing for which a tax is due, to the person as the owner or operator of the immovable property charged with the duty to collect the tax under this article, who shall be deemed the dealer and who shall, subject to his fiduciary duty to the city, segregate the tax funds and shall, at the end of each business day, report to the department of finance an account of the day's business together with a remittance of the tax due the city, except that the person engaged in a permanently established business in the city operated at least five days of each week shall as the dealer make reports of the previous month's business on or before the 20th day of the following month, such reports to be accompanied by the remittance for the amount of tax due as indicated by the report. The daily or monthly report rendered to the department of finance shall be on forms prescribed and furnished by the department of finance and shall be signed by the dealer remitting the tax or his duly authorized representative. Such signature shall constitute a warranty on the part of the dealer signing the report that he has read and examined it and that, to the best of his knowledge and belief, the statement and figures therein contained are true, correct and complete. (b) The provisions of subsection (a) of this section notwithstanding, the department of finance may require that the reports and remittances required by this section be made at the same time and in conjunction with the reporting and remittance of any sales and use taxes due to the city. (Code 1956, § 56A-8)

New Orleans City Code § 150-1200 Inspection of records.

Sec. 150-1200. - Inspection of records. In order that the department of finance may have additional means of checking and verifying the accuracy of such reports, all the records, books and other documents of dealers making such reports as required by section 150-1199 shall be open for inspection by the department of finance at all reasonable hours for a period consisting of the calendar year in which the tax becomes due and of the three subsequent calendar years. (Code 1956, § 56A-9)

New Orleans City Code § 150-1201 Enforcement authority.

Sec. 150-1201. - Enforcement authority. To further enforce the collections of the taxes due under this article, independent of and in addition to the enforcement of any criminal penalties provided by law, the department of finance and/or the department of law are hereby vested with authority, on motion in a court of competent jurisdiction, to include in a rule against a dealer, to show cause is not less than two nor more than ten days, exclusive of holidays, after service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference why such dealer should not be enjoined and restrained from further pursuit of the business engaged in offering a right to use immovable property for the purpose of parking, storing or berthing of motor vehicles or watercraft; and in case such rule is made absolute, the order therein rendered shall be considered a judgment in favor of the city, prohibiting, restraining and enjoining such dealer from further pursuit of the subject business until such time as the dealer has paid the delinquent tax, penalties, interest, attorney's fees and costs due, and every violation of the injunction shall be considered as a contempt of court and punishable as such according to law. For the purpose of this section the term "dealer" is defined to mean any person engaged, as a business, in offering to anyone the right to use immovable property for the purpose of parking, storing, or berthing motor vehicles or watercraft and subject to the duty to collect the tax imposed by this article on behalf of the city. (Code 1956, § 56A-10)

New Orleans City Code § 150-1202 Delinquent or fraudulent taxes; penalties; waiver.

Sec. 150-1202. - Delinquent or fraudulent taxes; penalties; waiver. (a) If any tax under this article is not collected and remitted within the time prescribed herein it shall become delinquent and the delinquent dealer in addition to being liable for the tax due plus interest, shall be subject to a penalty of 20 percent on the amount of the tax and interest, and penalty in all cases wherein an attorney is required to assist in the collection. As a further penalty, any dealer filing a daily or monthly report subsequently found to be grossly incorrect, false or fraudulent shall be guilty of a misdemeanor. (b) The director of the department of finance, with the approval of the city attorney and that of the mayor or chief administrative officer upon written application of any person, after notice to the tax debtor and an opportunity for the same to be heard, may waiver all or a portion of any interest and penalty due, upon finding that such a waiver will, in the long-term, enhance the anticipatable revenues to the city or that such a waiver will avoid unfairness or undue hardship to the applicant. (Code 1956, § 56A-11)

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_ARTXIIPABETAFetched: 10/28/2026