Louisiana Revised Statutes 47:338.80 – Ordinance; approval by qualified electors
Terms Used In Louisiana Revised Statutes 47:338.80
- 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.
The sales tax shall be imposed by an ordinance of the West Feliciana Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the municipality, all as presently defined in La. Rev. Stat. 47:301 through 317, except that the ordinance imposing the tax shall be adopted by the West Feliciana Parish School Board only after the question of the imposition of such a tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the adoption of the ordinance.
Acts 1962, No. 276, §2; Redesignated from La. Rev. Stat. 33:2735.2 pursuant to Acts 2011, No. 248, §4.