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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, 2011
SENATE BILL NO. 41
BY SENATOR ALARIO
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/LOCAL. Provides for the definition of contractor for the purposes of the occupational
license tax in certain parishes. (7/1/11)
AN ACT1
To amend and reenact R.S. 47:342(3)(b), relative to the occupational license tax; to define2
contractor for purposes of the occupational license tax in certain parishes; to provide3
for an effective date; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:342(3)(b) 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) * * *12
(b) Notwithstanding any provision of law to the contrary, in any parish with13
a population of between four three hundred and fifty thousand and four hundred and14
eighty thirty-five thousand, according to the latest federal decennial census,15
"contractor" shall be synonymous with the term "builder" and means a person, firm,16
partnership, corporation, association, or other organization, or a combination of17 SB NO. 41
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
them, which undertakes to or offers to undertake to, or purports to have the capacity1
to undertake to, or submits a bid to, or does himself or by or through others,2
construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any3
building, highway, road, railroad, excavation, or other structure or movable, project,4
development or improvement, or to do any part thereof, including the erection of5
scaffolding or other structure or works in connection therewith and includes6
subcontractors and specialty contractors. As such, the word, "contractor" shall7
include oil field-related fabrication and oil field service contractors, including those8
contractors performing maintenance, construction, and fabrication of tangible9
property, movable or immovable, and general oil well servicing, maintenance, and10
construction when conducted as a single company unit. "General oil well servicing"11
and "fabrication" shall include welding, pipe coating, pipe inspection, wireline12
service, automation, workover, logging, analysis, seismograph, installing and13
servicing equipment, packing, platform work, perforating, and completion.14
* * *15
Section 2. This Act shall become effective on July 1, 2011.16
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,
depending on the class of business as defined in present law.
Present law defines the class of business of "contractor" as synonymous with the term
"builder" and includes in that definition that the word "contractor" includes 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.
Present law further includes within the definition of "contractor" in parishes with a
population of between 450,000 and 480,000, oil field-related fabrication and oil field service
contractors, including those contractors performing maintenance, construction, oil field-
related fabrication and oil field service contractors., including those contractors performing
maintenance, construction, and fabrication of tangible property, movable or immovable, and
general oil well servicing, maintenance, and construction when conducted as a single
company unit.
Proposed law amends and reenacts present law and adjusts the population range affected by
the 2010 census from between 450,000 and 480,000 to between 350,000 and 435,000. SB NO. 41
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Effective July 1, 2011.
(Amends R.S. 47:342(3)(b))