Louisiana restaurant operations are concentrated around New Orleans (the city's restaurant density and cultural significance is hard to overstate — Antoine's, Commander's Palace, Galatoire's, Brennan's, Cafe Du Monde, plus thousands of newer operations across the French Quarter, Garden District, Bywater, and Treme). Baton Rouge (state capital + LSU, 102,000-seat Tiger Stadium) runs college football game weekends plus year-round capital city dining. Acadiana (Lafayette and surrounding Cajun country) operates a distinctly different cuisine economy — boudin, cracklins, étouffée, crawfish boils — with its own seasonal patterns tied to crawfish season (typically January through July).
Louisiana sales tax: 4.45% state + local 2%–7% = 8%–11.45% combined. New Orleans 9.45% (4.45% state + 5% Orleans Parish). Baton Rouge 9.95%. Lafayette 8.45%. Shreveport 9.6%. New Orleans hospitality district has additional Hotel Occupancy Tax that interacts with prepared food in lodging. Restaurants pay full combined rate. Katalyst tracks state + parish + city tax lines separately.
Louisiana labor follows federal: $7.25/hr minimum, $2.13/hr tipped + tips making up to $7.25. No state paid sick leave. No state Fair Workweek scheduling. Louisiana has unique alcohol regulations through the Office of Alcohol and Tobacco Control (ATC) — bars need specific permits and report alcohol sales separately. Katalyst tracks alcohol revenue and ATC-relevant reporting separately.