La. R.S. 47:466 — Commercial passenger vehicles

A. For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such within the corporate limits of incorporated municipalities, an annual registration or license tax of six dollars and twenty-five cents per capacity passenger shall be collected by the commissioner, or through such agency as he might designate; provided that the minimum license or registration tax to be paid under this Section shall not be less than twenty-five dollars.
B. No registration or license tax shall apply, nor shall registration be afforded to any trailer for passenger carrying purposes, and it shall be unlawful and constitute a misdemeanor, punishable as hereinafter provided, for any person to operate a trailer as a passenger carrying vehicle.
C. Any bus or passenger coach as described in this Section which has been converted to a noncommercial vehicle for personal use shall be eligible for military honor plates as provided for in R.S. 47:490.7 without payment of any additional fee.