RS 33:2825 - Exemption from parish license tax of municipalities levying an equivalent tax All municipal corporations levying license taxes equal in amount to those levied by police juries of the parishes in which they are situated, shall be exempt from the payment of parish licenses or license taxes, provided the license taxes are used for street and sidewalk improvements, the building of levees for the protection of the corporation, waterworks, lights, sewerage, street railways, or for public school purposes.
Louisiana Legal Code