Louisiana

The due date and a description of the license tax calculation can be found in the Louisiana Revised Statutes. Some municipalities may indicate a due date that is different from that mentioned in the statute. Required data for the input schedule is taxable premiums as prescribed by LRS 22-833. The tax schedule for selected municipalities may differ from the maximum tax schedule stated in the statute. The statute prescribes different schedules for Life/Accident Insurance premiums and Other Insurance premiums.

Taxes for a number of municipalities are collected by Louisiana Municipal Advisory and Technical Services (LaMATS) as prescribed by LRS 22:834. A separate return is generated for these cities. Only one payment is required when filing this return.