La. Const. art. VI, § 28
- Constitution
- Constitution of Louisiana
- Text as of
- October 2026
What does this section say?
The governing authority of a local governmental subdivision may impose an occupational license tax not greater than that imposed by the state. Those who pay a municipal occupational license tax shall be exempt from a parish occupational license tax in the amount of the municipal tax. The governing authority of a local governmental subdivision may impose an occupational license tax greater than that imposed by the state when authorized by law enacted by the favorable vote of two-thirds of the elected members of each house of the legislature.
The text is copied from the official source: senate.la.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.