Louisiana Revised Statutes 47:338.181 – Franklin Parish; authority to levy additional sales tax
Terms Used In Louisiana Revised Statutes 47:338.181
- 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. The parish of Franklin, acting through its governing authority, is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Franklin.
B. In accordance with the provisions of La. Const. Art. VI, § 29(B) of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in La. Const. Art. VI, § 29(A) of Louisiana and shall be in addition to the four percent limit authorized by La. Rev. Stat. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of Franklin Parish and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in La. Rev. Stat. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of Franklin Parish 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 said election shall 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 La. Rev. Stat. 47:301 through 317.
Added by Acts 1986, 1st Ex. Sess., No. 5, §1, eff. Dec. 24, 1986. Acts 1990, No. 357, §1, eff. July 10, 1990; Redesignated from La. Rev. Stat. 33:2738.73 pursuant to Acts 2011, No. 248, §4.