Louisiana § RS 47:358 - Public utilities
Full text of Louisiana Louisiana Civil Code § RS 47:358 — Public utilities, with citation guidance and answers to common questions.
§ RS 47:358. Public utilities
A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in the following table:
If the Gross Annual Receipts are:
The Annual License
As Much As
But Less Than
Shall Be:
$ 0
$ 20,000
$ 50
20,000
25,000
25,000
37,500
37,500
50,000
115
50,000
75,000
150
75,000
100,000
200
100,000
150,000
300
150,000
200,000
450
200,000
250,000
650
250,000
500,000
750
500,000
750,000
1,500
750,000
1,000,000
2,250
1,000,000
1,250,000
3,000
1,250,000
1,500,000
3,750
1,500,000
1,750,000
4,500
1,750,000
2,000,000
5,250
2,000,000
2,250,000
6,000
2,250,000
2,500,000
6,900
2,500,000
.........
7,500
B. A person engaged in the business of selling electricity or gas in more than one municipality shall be deemed to have a place of business or business location in each such municipality and a license tax imposed by any municipality on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality only.
C. A person engaged in the business of providing local exchange telephone service in more than one municipality or parish shall be deemed to have but one place of business or business location in each such municipality or parish and a license tax imposed by any municipality or parish on such person shall be based on gross annual revenue derived by such person from the territorial jurisdiction of the taxing municipality or parish only.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:358
What does Louisiana Civil Code § RS 47:358 cover?
Section RS 47:358 ("Public utilities") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:358?
A common citation format is "Louisiana Civil Code § RS 47:358" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:358 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.