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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 ENROLLED
SENATE BILL NO. 41
BY SENATOR ALARIO
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
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
continued effectiveness; 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
them, which undertakes to or offers to undertake to, or purports to have the capacity18
to undertake to, or submits a bid to, or does himself or by or through others,19
construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any20
building, highway, road, railroad, excavation, or other structure or movable, project,21
development or improvement, or to do any part thereof, including the erection of22
scaffolding or other structure or works in connection therewith and includes23
ACT No. 326 SB NO. 41 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
subcontractors and specialty contractors. As such, the word "contractor" shall include1
oil field-related fabrication and oil field service contractors, including those2
contractors performing maintenance, construction, and fabrication of tangible3
property, movable or immovable, and general oil well servicing, maintenance, and4
construction when conducted as a single company unit. "General oil well servicing"5
and "fabrication" shall include welding, pipe coating, pipe inspection, wireline6
service, automation, workover, logging, analysis, seismograph, installing and7
servicing equipment, packing, platform work, perforating, and completion.8
* * *9
Section 2. Section 2 of Act No. 667 of the 2010 Regular Session of the Legislature10
and Section 2 of Act No. 42 of the 2011 First Extraordinary Session of the Legislature are11
hereby repealed in their entirety.12
Section 3. (A) The provisions of Section 1 of this Act shall become effective August13
15, 2011.14
(B) The provisions of this Section and Section 2 of this Act shall become effective15
upon signature by the governor or, if the Act is not signed by the governor, upon expiration16
of the time for bills to become law without signature by the governor, as provided by Article17
III, Section 18 of the Constitution of Louisiana. If the Act is vetoed by the governor and18
subsequently approved by the legislature, this Section and Section 2 of this Act shall become19
effective on the day following such approval.20
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: