The original instrument was prepared by Michelle D. Ridge. The following digest,
which does not constitute a part of the legislative instrument, was prepared by James
Benton.
DIGEST
SB 99 Engrossed 2016 Regular Session Gary Smith
Present law provides for the occupational license tax and provides for exemptions thereof.
Proposed law exempts minors engaging in sales of less than $500 per year from payment of
occupational license taxes.
Effective August 1, 2016.
(Adds R.S. 47:360(H))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Removes provision dealing with sales of minors in regard to sales tax.