§ 12-22. Adoption of state laws.

(a)

The amount of license tax levied in each case is hereby fixed, determined and ordained to be the same as that fixed, levied and collectible by the governing authority under, and shall be granted in accordance with, the provisions of R.S. 47:341—47:363, both inclusive, as amended, and all other applicable laws, all of which for all purposes of this article are adopted by reference and incorporated herein as if fully set out.

(b)

Notwithstanding the provisions of R.S. 47:359H, no tax shall be levied on persons operating circuses, concerts, or traveling shows, including, but not limited to, gun shows, arts and crafts fairs and antique shows, in buildings owned by the City of Shreveport.

(c)

Those who pay a municipal occupational license tax shall be exempt from the parish occupational license tax in the amount of the municipal tax as provided by La. Const. art. VI, § 28.

(Code 1985, § 13-22; Ord. No. 2417, 4-8-1987; Ord. No. 2516, § 1, 2-12-1988; Ord. No. 3054, 4-28-1994)