SLS 10RS-1460 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 707
BY SENATOR ALARIO
TAX/LOCAL. Provides for the definition of contractor for purposes of the occupational
license tax. (8/15/10)
AN ACT1
To amend and reenact R.S. 47:342(3), relative to the occupational license tax; to define2
contractor for purposes of the occupational license tax; and to provide for related3
matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:342(3) is hereby amended and reenacted to read as follows: 6
ยง342. General definitions 7
For the purposes of this Chapter, unless the context clearly otherwise requires8
or unless otherwise defined in specific portions of the Chapter, the following words9
shall have the respective meanings ascribed to each in this Section.10
* * *11
(3) Contractor. "Contractor" is synonymous with the term "Builder" and12
means a person, firm, partnership, corporation, association, or other organization, or13
a combination of them, which undertakes to or offers to undertake to, or purports to14
have the capacity to undertake to, or submits a bid to, or does himself or by or15
through others, construct, alter, repair, add to, subtract from, improve, move, wreck,16
or demolish any building, highway, road, railroad, excavation, or other structure or17 SB NO. 707
SLS 10RS-1460 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
movable, project, development or improvement, or to do any part thereof, including1
the erection of scaffolding or other structure or works in connection therewith and2
includes subcontractors and specialty contractors. As such, the word, "contractor"3
shall include fabricators and oil field service contractors, which shall consist of4
including those contractors performing general oil well servicing, maintenance, and5
construction when conducted as a single company unit. "General oil well servicing"6
shall include welding, pipe coating, pipe inspection, wireline service, automation,7
workover, logging, analysis, seismograph, installing and servicing equipment,8
packing, platform work, perforating, and completion.9
* * *10
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Present law authorizes municipalities and parishes to levy and collect an occupational license
tax on persons doing business within the territorial jurisdiction of the municipality or parish.
Present law defines "contractor" to be synonymous with the term "builder" and means a
person, firm, partnership, corporation, association, or other organization, or a combination
of them, which undertakes to or offers to undertake to, or purports to have the capacity to
undertake to, or submits a bid to, or does himself or by or through others, construct, alter,
repair, add to, subtract from, improve, move, wreck, or demolish any building, highway,
road, railroad, excavation, or other structure, project, development or improvement, or to do
any part thereof, including the erection of scaffolding or other structure or works in
connection therewith and includes subcontractors and specialty contractors. Present law
further provides that the word "contractor" shall include oil field service contractors, which
shall consist of those contractors performing general oil well servicing, maintenance, and
construction when conducted as a single company unit.
Proposed law retains present law but includes in the definition of "contractor" an entity
which constructs, alters, repairs, adds to, subtracts from, improves, moves, wrecks, or
demolishes any movable. Proposed law further provides that the word "contractor" shall
include fabricators in addition to oil field service contractors, including those contractors
performing general oil well servicing, maintenance, and construction when conducted as a
single company unit.
Effective August 15, 2010.
(Amends R.S. 47:342(3))