Louisiana Revised Statutes 47:338.131 – Beauregard Parish School Board; authority to levy additional sales and use tax
Terms Used In Louisiana Revised Statutes 47:338.131
- 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 Beauregard Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish.
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 limit 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. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The sales and use tax so levied shall be imposed by ordinance of the Beauregard 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, all as defined in Chapter 2 of this Subtitle, in Beauregard Parish. However, the ordinance imposing said tax shall be adopted by the Beauregard Parish School Board only after the question of the imposition of the tax has 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.
E. The proceeds of the tax authorized by this Subsection shall be used exclusively for supplementing the salaries and related benefits of teachers and other employees of the school board.
Acts 1997, No. 312, §1, eff. June 17, 1997; Redesignated from La. Rev. Stat. 33:2737.69 pursuant to Acts 2011, No. 248, §4.