What type of parking fees are taxable?
All charges for parking, storing or keeping of motor vehicles are taxable, including, but not limited to:
Valet services
Use of parking spaces
Parking lots
Parking structures
Charges for street parking at metered spaces
Storage fees at body shops.
There are exemptions for parking fees charged for certain cultural events and events sponsored by non-profit organizations. See R.S. 47:305.33 and 47:305.14 for more information.