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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 ENROLLED
SENATE BILL NO. 707
BY SENATOR ALARIO
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 in certain parishes; and to3
provide for related 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)(a) 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,17
project, development or improvement, or to do any part thereof, including the18
erection of scaffolding or other structure or works in connection therewith and19
includes subcontractors and specialty contractors. As such, the word, "contractor"20
shall include oil field service contractors, which shall consist of including those21
contractors performing general oil well servicing, maintenance, and construction22
when conducted as a single company unit. "General oil well servicing" shall include23
welding, pipe coating, pipe inspection, wireline service, automation, workover,24
logging, analysis, seismograph, installing and servicing equipment, packing,25
platform work, perforating, and completion.26
(b) Notwithstanding any provision of law to the contrary, in any parish27
ACT No. 667 SB NO. 707 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
with a population of between four hundred and fifty thousand and four1
hundred and eighty thousand, according to the latest federal decennial census,2
"contractor" shall be synonymous with the term "builder" and means a person,3
firm, partnership, corporation, association, or other organization, or a4
combination of them, which undertakes to or offers to undertake to, or purports5
to have the capacity to undertake to, or submits a bid to, or does himself or by6
or through others, construct, alter, repair, add to, subtract from, improve,7
move, wreck, or demolish any building, highway, road, railroad, excavation, or8
other structure or movable, project, development or improvement, or to do any9
part thereof, including the erection of scaffolding or other structure or works10
in connection therewith and includes subcontractors and specialty contractors.11
As such, the word, "contractor" shall include oil field-related fabrication and12
oil field service contractors, including those contractors performing13
maintenance, construction, and fabrication of tangible property, movable or14
immovable, and general oil well servicing, maintenance, and construction when15
conducted as a single company unit. "General oil well servicing" and16
"fabrication" shall include welding, pipe coating, pipe inspection, wireline17
service, automation, workover, logging, analysis, seismograph, installing and18
servicing equipment, packing, platform work, perforating, and completion.19
* * *20
Section 2. The provisions of R.S. 47:342(3)(b) as enacted by this Act shall cease to21
be effective on July 1, 2011.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: