Radiofone, Inc. v. City of New Orleans

LOBRANO, Judge.

The narrow issue presented in this appeal is whether or not the tax enacted by the New Orleans City Council in Ordinance Number 14211 M.C.S.1 and referred to by the City as a “gross receipts tax” on telecommunications services is, in reality, an occupational license tax subject to the limitations of Article VI, Section 28 of the Louisiana Constitution of 1974. The City’s tax, designated as Section 52-200 et seq., of the City Code, requires that “any person who furnishes telecommunications services as defined in this Article, for compensation within the City of New Orleans shall…