Louisiana Revised Statutes 47:338.54.1 – The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate the levy of the full rate of a sales and use tax that was approved by the voters on September 27, 1
Terms Used In Louisiana Revised Statutes 47:338.54.1
- 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
The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate the levy of the full rate of a sales and use tax that was approved by the voters on September 27, 1986, if the tax increase is approved by a majority of the voters of the district who vote on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters of the district on September 27, 1986, the incremental change in the tax rate from the rate levied on July 1, 2018, is not subject to the combined rate limitation in La. Rev. Stat. 47:338.54 and shall not limit in any respect the taxing authority granted to any other political subdivision prior to July 1, 2018.
Acts 2018, No. 539, §1, eff. May 28, 2018.