How to read these records
The account
One record per Parish account: a business registered for the occupational license tax, the sales tax, or both. A business with several locations can hold several accounts.
Open or closed
The Parish marks each account open or closed and gives the dates. A closed account is not always a business that failed: it can be a move, a change of owner, or a new account under another name. City and industry pages list open accounts only.
Location
“Location” is the Parish's own code: inside the city, elsewhere in the parish, elsewhere in Louisiana, or outside the state.
What is not here
Sole proprietors, the contact person the file names, mailing addresses, and tax amounts.