A state severance tax is imposed upon states, counties, or municipalities on commercial harvesters of natural resources like gas and oil. They also might be taxes on renewable resources like timber or seafood. In Louisiana, the severance tax is used primarily to pay for road and bridge repair. It is levied upon those who service gas, oil, timber, minerals, as well as natural gas franchises. They are taxed at different rates, and the appropriate tax returns are to be filed on or before the twenty-fifth day of the second month following the month to which the tax is applicable. Full rate oil is taxed at 12.5% of its actual value, while the rate on sulfur is $1.03 per long ton of 2,240 pounds.