Louisiana Revised Statutes 47:338.24.2 – A. Notwithstanding any other provision of law to the contrary except Subsection F of this Section, the governing authority of the town of Jonesville may levy and collect a sales and
Terms Used In Louisiana Revised Statutes 47:338.24.2
- 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.
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
- 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. Notwithstanding any other provision of law to the contrary except Subsection F of this Section, the governing authority of the town of Jonesville may levy and collect a sales and use tax not in excess of one percent within the corporate limits of the town.
B. Pursuant to La. Const. Art. VI, § 29(B) of Louisiana, the tax authorized by this Section shall not be subject to the combined rate limitation established in La. Const. Art. VI, § 29(A) of Louisiana nor to the rate limitation established by La. Rev. Stat. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Jonesville. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. The tax shall be imposed for not more than nine years.
D. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The purpose of such tax shall be to provide funds for the hardsurfacing, rehabilitation, and resurfacing of the streets located within the corporate limits of the town of Jonesville. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from the tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax.
F. The governing authority of the town of Jonesville shall not levy both a sales and use tax as authorized in La. Rev. Stat. 47:338.1(A)(1)(a) and a tax as authorized in this Section.
Acts 2015, No. 339, §1, eff. July 1, 2015.