Inspection & Supervision

Who must file

Each common and contract carrier and public utility doing business in Louisiana and subject to control and jurisdiction of the Louisiana Public Service Commission, must file a return.

Basis of fee

Fees are measured by the gross receipts from Louisiana intrastate business, beginning with the first quarter of the calendar year.

Rate of fee

  1. $5.01 per $1,000 for the first $100,000 or less of gross receipts.

  2. $4.23 per $1,000 of gross receipts in excess of $100,000 and not more than $250,000.

  3. $3.45 per $1,000 of gross receipts in excess of $250,000 and not more than $500,000.

  4. $2.68 per $1,000 of gross receipts in excess of $500,000 and not more than $750,000.

  5. $2.29 per $1,000 of gross receipts in excess of $750,000 and not more than $1,000,000.

  6. $1.90 per $1,000 of gross receipts in excess of $1,000,000 and not more than $2,000,000.

  7. $1.51 per $1,000 of gross receipts in excess of $2,000,000 and not more than $5,000,000.

  8. $1.13 per $1,000 of gross receipts in excess of $5,000,000 and not more than $10,000,000.

  9. 97 cents per $1,000 of gross receipts in excess of $10,000,000 and not more than $25,000,000.

  10. 82 cents per $1,000 of gross receipts in excess of $25,000,000 and not more than $100,000,000.

  11. 71 cents per $1,000 of gross receipts in excess of $100,000,000.

Note: Fee change is effective July 1, 2016 beginning with the fees due for the third quarter of calendar year 2016.

The minimum fee is $80 annually or $20 per quarter.

Date fee due

Returns and payments are due by the last day of the third month following the end of the quarter.