Louisiana Revised Statutes 47:338.126 – St. Bernard Parish School Board; authority to levy additional sales and use tax
Terms Used In Louisiana Revised Statutes 47:338.126
- 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.
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
A. The St. Bernard Parish School Board is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of St. Bernard.
B. In accordance with the provisions of La. Const. Art. VI, § 29(B) , the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in La. Const. Art. VI, § 29(A) and shall be in addition to the limit set by La. Rev. Stat. 47:338.54.
C. The sales and use tax so levied shall be imposed by resolution of the parish school board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing said tax shall be adopted by the St. Bernard 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 election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 1996, No. 4, §1, eff. May 31, 1996; Redesignated from La. Rev. Stat. 33:2737.64 pursuant to Acts 2011, No. 248, §4.