Louisiana Revised Statutes 33:3079 – St. George Transition District; sales tax
Terms Used In Louisiana Revised Statutes 33:3079
- Board: means the board of directors of the district or any successor thereto. See Louisiana Revised Statutes 33:3077
- Contract: A legal written agreement that becomes binding when signed.
- District: means the St. See Louisiana Revised Statutes 33:3077
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- 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
- Mayor-president: means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge. See Louisiana Revised Statutes 33:3077
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Municipal tax: means the two percent sales and use tax levied by the city of St. See Louisiana Revised Statutes 33:3077
- Municipality: means the city of St. See Louisiana Revised Statutes 33:3077
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Parish: means East Baton Rouge Parish. See Louisiana Revised Statutes 33:3077
- Personal property: All property that is not real property.
- Quorum: The number of legislators that must be present to do business.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
A. In furtherance of the purposes of this Part, and only in the event the city of St. George is incorporated, the St. George Transition District is hereby created as a special taxing district whose boundaries are coterminous with the municipality, and it shall be a body politic and corporate and a political subdivision of the state with all of the powers of a political subdivision and with such further powers and functions as are set forth in this Section. It is hereby determined that the creation of the district and the carrying out of its public purpose is in all respects a public and governmental purpose for the improvement of the health, safety, welfare, comfort, and security of the people of the municipality, and that such purposes are public purposes, and that the district will be performing an essential governmental function and meeting a public obligation in the exercise of the powers conferred upon it by this Section.
B.(1) The district shall be administered and governed by a board of directors of five persons composed of:
(a) The mayor-president or his designee who shall be a registered voter and living in the district.
(b) One member, who shall be a registered voter and living in the district, appointed by the senator representing Senate District No. 6.
(c) One member, who shall be a registered voter and living in the district, appointed by the member of the House of Representatives representing House District No. 66.
(d) The chairman and vice chairman for the petition for incorporation of St. George or their designees.
(2) The appointed members shall be selected on the basis of their experience in management and relevant knowledge and ability to act effectively for the best interests of the municipality.
(3) The board shall elect one of its members as chairman and another as treasurer. The board shall appoint a secretary and such other officers as are considered necessary who need not be directors of the district.
(4)(a) A majority of the directors shall constitute a quorum, and a majority vote of the directors constituting the quorum shall be necessary for any action taken by the district. No vacancy on the board shall impair the right of a quorum to exercise all of the rights and perform all of the duties of the district.
(b) Any vacancy which occurs prior to expiration of the term for which a member of the board has been appointed shall be filled for the remainder of the unexpired term in the same manner as the original appointment. Board members shall be eligible for reappointment.
(c) Notwithstanding the provision of Subparagraph (b) of this Paragraph to the contrary, if the appointing authority fails to make an appointment within twenty days of the date of a vacancy, the remaining appointed members may appoint an individual who signed the petition to incorporate the city of St. George for the remainder of the unexpired term.
(5) The board shall fix the place or places at which meetings shall be held. The domicile of the district shall be within the parish.
(6) The members of the board shall serve without salary or per diem allowance.
(7) The members of the board shall be subject to and shall file disclosure statements in the manner required by La. Rev. Stat. 42:1124.2.
C. The district shall have all of the rights and powers necessary to carry out and effectuate the purposes and provisions of this Part. The district and the members of its board of directors shall be subject to all criminal and civil laws applicable to public bodies and public officials and to the laws pertaining to open meetings, public records, official journals, dual office holding and employment, and the Code of Governmental Ethics. Without limiting the generality of the foregoing, the district shall have the following rights and powers:
(1) To adopt bylaws and prescribe rules for the regulation of its affairs and the conduct of its business.
(2) To adopt an official seal and alter the same at its pleasure.
(3) To maintain an office within the parish at such place as it may designate.
(4) To sue and be sued.
(5) To receive, administer, and comply with the conditions and requirements respecting any gift, grant, or donation of any property or money.
(6) To apply and contract for assistance from the United States or other public or private sources, whether in the form of a grant or loan or otherwise.
(7) To make and execute contracts, intergovernmental agreements, and other instruments necessary in the exercise of the powers and functions of the district under this Part, including contracts with persons, firms, corporations, and others.
(8) To pledge or assign any contracts or rights of the district.
(9) To employ such personnel as may be required in the judgment of the board and to fix and pay their compensation from funds available to the district therefor.
(10) To transfer, grant, or donate all or any portion of its revenues to the municipality in order to assist the municipality in funding the delivery of essential public services to its citizens, reducing or eliminating its cash flow deficits or remedying cash flow shortfalls, paying obligations in connection therewith, or any combination of these.
(11) To accept the mortgage, pledge, hypothecation, assignment, grant, or donation of any properties of the municipality.
(12) To invest its monies in accordance with La. Rev. Stat. 33:2955.
(13) To enter into cooperative endeavor agreements or contracts for the provision of staff and meeting facilities and for the provision of such assistance and such essential public services as the district may require in carrying out the intents and purposes of this Part.
(14) To incur debt.
(15) To exercise any and all other powers necessary to accomplish the purposes set forth in this Part.
D.(1) In order to provide funds for the purpose of assisting the municipality to fund the delivery of essential public services to its citizens, reduce or eliminate its cash flow deficit or remedy cash flow shortfalls, pay obligations in connection therewith, or any combination of these, the district is hereby authorized to levy and collect a sales and use tax not to exceed two percent. However, the district shall not levy or collect a tax if the rate thereof, when combined with the rate of the municipal sales and use taxes collected within the municipality, exceeds two percent.
(2) The tax shall be imposed 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, as presently defined in and as provided by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, subject to the tax exemptions provided in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. Notwithstanding any provision of law to the contrary, the levy of the tax shall be effective and the tax shall be payable beginning on such date as shall be provided by the district.
(3) The proceeds of the tax shall be irrevocably pledged and dedicated and shall be transferred in such amounts as may be determined by the district to assist the municipality in funding the delivery of essential public services to its citizens, reducing or eliminating its cash flow deficit, remedying cash flow shortfalls, paying obligations in connection therewith, or any combination of these.
(4) The district shall contract with the parish for the collection of the tax under such terms and conditions applicable to other entities within the parish.
(5) The provisions of this Section shall be void, the district shall cease existence, and any sales and use taxes levied by the district shall expire at such time as the municipality levies and collects a two percent sales and use tax, the end of the quarter following the election to impose the municipal tax if the proposition is not approved by the electorate, or twelve months after the incorporation becomes final, whichever occurs first.
Acts 2020, No. 361, §1, eff. June 12, 2020.