The Occupational License Tax is a tax imposed on each person pursuing or conducting a trade, profession, occupation, vocation, calling or business within a municipality or parish. Under the Louisiana Constitution and laws of the state of Louisiana, guidelines are set on classification and rates for a business commencing after the first day of January of any calendar year. Licenses are issued in the name of the owner of the business and are not transferable. If a "change of ownership" occurs the new owner must apply for a license.
 
 Occupational License