Any business not provided for in any other section of this article and not exempted
under R.S. 47:360, as amended, shall be subject to payment of a parish occupational
license tax. This tax shall be due whether the business be conducted as a fixed establishment
or otherwise or whether conducted as principal, agent or commission or otherwise and
shall be fixed and graded in classes. For each separate establishment, where more
than one such establishment is kept or conducted by the same person, association of
persons, firm or corporation, there shall be a separate license fixed and graded in
classes. The grades and classes are hereby declared to be the same as those in that
provision of the Act which is most nearly applicable to the business applying for
license. The rate of tax for each separate license shall be one-half of the rate set
forth in the applicable section of the Act.;
