Levy of tax.

New Orleans City Code § 150-1191

in effect

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)

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_S150-1191LETAFetched: 10/28/2026