IMPOSITION

New Orleans City Code ch. 10, art. IV, div. 2

in effect

New Orleans City Code § 10-501 Rates of tax on beverages of high alcoholic content.

Sec. 10-501. - Rates of tax on beverages of high alcoholic content. Excise or license taxes are imposed upon dealers of alcoholic beverages referred to in this article at the following prices and rates: (1) Liquors and sparkling wines at the rate of $0.40 per standard wine gallon or fraction thereof. (2) Still wines having an alcoholic content of 14 to 24 percent volume, at the rate of $0.10 per standard wine gallon or fraction thereof. (3) Still wines having an alcoholic content of under 14 percent by volume, at the rate of $0.05 per standard wine gallon. (4) Barrels containing not over 50 gallons for still wines containing 14 to 24 percent of alcohol by volume, at the rate of $0.10 per standard wine gallon in such containers. (5) Kegs containing not over five gallons and still wines containing 14 to 24 percent alcohol by volume, at the rate of $0.10 per standard wine gallon in such containers. (6) Barrels containing still wines having under 14 percent of alcohol by volume, at the rate of $0.05 per standard wine gallon in such containers. (7) Kegs containing not over five gallons of still wines having under 14 percent of alcohol by volume, at the rate of $0.05 per standard wine gallon in such containers. (8) Barrel, keg or bottle for still wines having an alcoholic content in excess of 24 percent by volume, at the rate of $0.40 per standard wine gallon. (9) Beer, ale, stout, lager beer, porter and the like, together with any other beverages of high alcoholic content up to 24 percent of alcohol by volume shall take the same rate of tax as provided for in subsections (1) to (8) in this section. (Code 1956, § 5-81; M.C.S., Ord. No. 27179, § 1, 11-3-16, eff. 1-1-17)

New Orleans City Code § 10-502 Additional tax on beverages of low alcoholic content.

Sec. 10-502. - Additional tax on beverages of low alcoholic content. In addition to all license taxes presently imposed, or permitted to be imposed, there is hereby levied a tax on dealers of all beverages of low alcoholic content, of $1.50 per standard 31-gallon barrel, or at a like rate of any other quantity or fractional parts of such beverages sold and consumed within the city, to be collected from dealers pursuant to section 10-511 of this division. (Code 1956, § 5-82; M.C.S., Ord. No. 27179, § 1, 11-3-16, eff. 1-1-17)

New Orleans City Code § 10-503 Sacramental wine not taxed.

Sec. 10-503. - Sacramental wine not taxed. No tax levied under this division shall apply to or be imposed upon any priest, minister, rabbi or other clergyman possessing or using wines for religious or sacramental purposes and no regulatory provisions contained in this chapter shall be construed as affecting or in any way applying to wines in the possession of any priest, minister, rabbi or other clergyman in the regular course of his religious duties and any tax so collected shall be refunded by the department of finance to such priest, minister, rabbi or other clergyman under rules and regulations and after proof satisfactory to the department has been made that such taxes have been paid. (Code 1956, § 5-83)

New Orleans City Code § 10-504 Tax not applicable to sales to United States.

Sec. 10-504. - Tax not applicable to sales to United States. The tax imposed by this chapter shall not apply to sales to the United States Government or any agency or department thereof for bona fide use in any institution of such government or agency or department thereof when not acquired for purposes of barter or resale. When the tax is paid by the United States Government or any agency or department thereof, it shall be refunded by the city upon proper showing and authentic proof thereof satisfactory to the department of finance. (Code 1956, § 5-84)

New Orleans City Code § 10-505 Tax not applicable to imports in interstate commerce.

Sec. 10-505. - Tax not applicable to imports in interstate commerce. The tax imposed by this division shall not apply when an alcoholic beverage is brought into the city in interstate commerce, unless such shipment shall come to rest, in the city by arrival at its destination therein for delivery into the possession of the consignee. (Code 1956, § 5-85)

New Orleans City Code § 10-506 Liquor for export not taxed.

Sec. 10-506. - Liquor for export not taxed. No tax is hereby levied on such alcoholic beverages produced or manufactured in or imported into the city for export or for sale outside of the city limits. (Code 1956, § 5-86)

New Orleans City Code § 10-507 Presumption that goods are for use in city.

Sec. 10-507. - Presumption that goods are for use in city. It shall be presumed that all alcoholic beverages produced and manufactured in the city, imported into the city or held in the city by any person, are to be handled, distributed, sold, used or consumed within the city and are subject to the tax herein levied. But such presumption shall be prima facie only and subject to proof furnished to the department of finance. (Code 1956, § 5-87)

New Orleans City Code § 10-508 Illegal export sales taxable.

Sec. 10-508. - Illegal export sales taxable. Any shipment by any person in the city of any alcoholic beverages for ultimate delivery to any person in another parish, municipality or other political subdivision in this state shall not, when the local laws of such parish, municipality or political subdivision of this state prohibit the sale or traffic in alcoholic beverages therein, be recognized as a bona fide out-of-city shipment and the alcoholic beverages in question shall, in all respects, be taxable, and be otherwise subject to the provisions of this chapter. (Code 1956, § 5-88)

New Orleans City Code § 10-509 Liquor given away to be taxed.

Sec. 10-509. - Liquor given away to be taxed. When a person gives away any alcoholic beverage as a sample or for advertising or any other purpose whatever, it shall be taxed in the same manner as if it were sold, consumed, stored or otherwise used, distributed or handled in the city. (Code 1956, § 5-89)

New Orleans City Code § 10-510 Tax on less than half-pint container.

Sec. 10-510. - Tax on less than half-pint container. The tax levied in this division shall be required for a container having less than one-half pint by volume and when the tax computed at the rates herein prescribed shall be for a fraction less than a one-half pint by volume such fractional part shall be rated as not less than one-half pint. (Code 1956, § 5-90)

New Orleans City Code § 10-511 Who is liable for tax.

Sec. 10-511. - Who is liable for tax. The taxes levied in sections 10-501 and 10-502 of this division shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in the city. If for any reason the dealer who first handled the taxable alcoholic beverages has escaped payment of the taxes, those taxes shall be collected from any dealer in whose hands the taxable beverages are found. (Code 1956, § 5-91; M.C.S., Ord. No. 27179, § 1, 11-3-16, eff. 1-1-17)

New Orleans City Code § 10-512 Tax refundable in certain cases.

Sec. 10-512. - Tax refundable in certain cases. The department of finance may make and promulgate rules and regulations providing for the refund to a dealer of taxes paid on alcoholic beverages which: (1) Being damaged and unfit for sale, are destroyed by such dealer under proper authorization or are returned to the dealer or manufacturer for credit to such dealer; or (2) Are sold in interstate commerce or outside of the city on and after proper showing and authentic proof by the dealer, satisfactory to the department that such alcoholic beverages were destroyed, returned to the manufacturer or dealer, shipped interstate or sold outside of the city. (Code 1956, § 5-92)

New Orleans City Code § 10-513 Withdrawal of industrial alcohol tax free.

Sec. 10-513. - Withdrawal of industrial alcohol tax free. (a) Alcohol produced at any industrial alcohol plant or stored in any blended warehouse may, under permit and regulations, be withdrawn tax-free, as provided by existing laws, from such plant or warehouse for transfer to any denaturing plant for denaturation or may, under permit and regulations, before or after denaturing, be removed from any such plant or warehouse for any lawful tax-free purpose. (b) Alcohol may be withdrawn, under permit and regulations, from any industrial plant or bonded warehouse tax free by the United States or any governmental agency thereof by any of the several states and territories or any municipal subdivisions thereof, or by the District of Columbia, for the use of any university or college of learning or laboratory exclusively in scientific research or for use in any hospital or sanitarium. (Code 1956, § 5-93)

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_CH10ALBE_ARTIVGATA_DIV2IMFetched: 10/28/2026