Section 27.(A)  Municipal Tax for General Purposes; Millage Limits; Increase.  The governing authority of a municipality may levy annually an ad valorem tax for general purposes not to exceed seven mills on the dollar of assessed valuation.  However, if a municipality, by its charter or by law, is exempt from payment of parish taxes or, under legislative or constitutional authority, maintains its own public schools, it may levy an annual tax not to exceed ten mills on the dollar of assessed valuation.  Millage rates may be increased in any municipality when approved by a majority of the electors voting thereon in an election held for that purpose.

(B)  Millage Increase Not for General Purposes.  When the millage increase is for other than general purposes, the proposition shall state the specific purpose or purposes for which the tax is to be levied and the length of time the tax is to remain in effect.  All proceeds of the tax shall be used solely for the purpose or purposes set forth in the proposition.

(C)  Exception.  This Section shall not apply to the city of New Orleans.