Louisiana Revised Statutes 47:338.183 – Tangipahoa Parish Council; authority to levy additional sales and use tax
Terms Used In Louisiana Revised Statutes 47:338.183
- 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
A. The Tangipahoa Parish Council is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Tangipahoa.
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 level authorized by La. Rev. Stat. 47:338.54.
C. The sales and use tax so levied shall be imposed by ordinance of the Tangipahoa Parish Council and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable 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 Tangipahoa Parish Council 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 adoption of the ordinance.
D. 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.
E. The proceeds of the tax shall be deposited in the general fund of Tangipahoa Parish.
Acts 1989, 2nd Ex. Sess., No. 5, §1, eff. July 14, 1989; Redesignated from La. Rev. Stat. 33:2738.75 pursuant to Acts 2011, No. 248, §4.