Louisiana Revised Statutes 47:338.110 – Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
Terms Used In Louisiana Revised Statutes 47:338.110
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.
A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, or for the capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of thethe Louisiana Constitution, which tax shall not exceed one percent.
B. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in La. Rev. Stat. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in La. Rev. Stat. 47:301 through 317.
Added by Acts 1982, No. 344, §1; Redesignated from La. Rev. Stat. 33:2737.48 pursuant to Acts 2011, No. 248, §4.