Louisiana Revised Statutes 51:1286 – Sales and use tax
Terms Used In Louisiana Revised Statutes 51:1286
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Contract: A legal written agreement that becomes binding when signed.
- District: shall mean the special district and political subdivision created, organized, and existing pursuant to the provisions of this Subpart or any successor thereto. See Louisiana Revised Statutes 51:1283
- 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.
- State: shall mean the state of Louisiana. See Louisiana Revised Statutes 51:1283
A. In order to provide funds for the purpose of assisting the state in the promotion of tourism, the district is hereby authorized, to levy and collect a sales and use tax not to exceed three one hundredths of one percent, said tax to be effective on or after July 1, 1990.
B. The tax so authorized shall be imposed by ordinance adopted by the district without the need of an election and shall be levied upon the sale at retail, the use, the lease or rental, the distribution, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the state of Louisiana, as now or hereafter defined in and as provided by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, subject to the exemptions and suspensions of exemptions to the same extent that such exemptions and suspensions of exemptions now or hereafter apply to the tax levied in La. Rev. Stat. 47:331.
C.(1) The proceeds of the tax herein authorized shall be irrevocably pledged and dedicated for the purposes and in the order of priority as provided in Paragraph (2) of this Subsection.
(2)(a) For paying costs annually incurred that are associated with the levy and collection of the sales tax authorized by this Subpart.
(b) To transfer such amounts as may be determined by the district to the Department of Culture, Recreation and Tourism for the promotion of the state’s tourism industry through the purchase of media advertisement, including but not limited to newspaper, magazine, billboard, radio, and television advertisement.
NOTE: See H.C.R. No. 5, 2021 R.S., regarding suspension of certain provisions of this Subparagraph through the 60th day after final adjournment of the 2022 R.S.
(c) To transfer such amounts as may be determined by the district to the Department of Culture, Recreation and Tourism to assist the state in the promotion of tourism. Provided that any funds used by the department for the purchase of in-state media advertisement shall not exceed ten percent of all funds used for the purchase of media advertisement, and that such expenditures are consistent with the office of tourism’s strategic plan for marketing.
(3) Repealed by Acts 2007, No. 30, §2, eff. July 1, 2007.
(4) Any expenditure of funds by the Department of Culture, Recreation and Tourism from amounts transferred by the district in accordance with Paragraphs (1) and (2) of this Subsection shall be by annual appropriation by the legislature and shall be consistent with the tourism strategic plan.
(5), (6) Repealed by Acts 2007, No. 30, §2, eff. July 1, 2007.
D. The district may contract with the state for the collection of said sales and use taxes under such terms and conditions as it may deem appropriate, and may adopt such rules and regulations pursuant thereto regarding the enforcement and collection of the tax authorized by this Section.
Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 1993, No. 624, §1, eff. July 1, 1993; Acts 1996, 1st Ex. Sess., No. 61, §1, eff. July 1, 1996; Acts 1997, No. 1291, §1, eff. July 1, 1998; Acts 1999, No. 1025, §2, eff. July 1, 2000, and §3, eff. July 1, 2003; Acts 2002, 1st Ex. Sess., No. 154, §1, eff. July 1, 2002; Acts 2004, No. 114, §1; Acts 2005, No. 20, §1; Acts 2005, No. 464, §1, eff. July 1, 2005; Acts 2007, No. 30, §§1, 2, eff. July 1, 2007; H.C.R. No. 31, 2020 R.S; H.C.R. No. 5, 2021 R.S.
NOTE: See Section 2 of Act 61 of 1996 1st Ex. Sess., re: Joint Legislative Budget Committee approval.