Louisiana Revised Statutes 47:337.16.1 – Agreements for collection by collector of revenue of taxes due the city of New Orleans
Terms Used In Louisiana Revised Statutes 47:337.16.1
- Personal property: All property that is not real property.
The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement whereby the collector of revenue shall collect any or all taxes and additions thereto due to the city of New Orleans whether current or delinquent under any ordinances now existing or hereafter adopted which impose: (1) taxes on sales and leases of tangible personal property and sales of services similar to the state taxes imposed in Chapter 2 of this Subtitle1; (2) occupational license taxes similar to the state taxes imposed in Chapter 3 of this Subtitle2; and (3) taxes on the sale or consumption of beverages which are taxed under La. Rev. Stat. 26:342.
Acts 1950, 2nd Ex.Sess., No. 11, §1; Redesignated from La. Rev. Stat. 33:2747 pursuant to Acts 2011, No. 248, §4.
1La. Rev. Stat. 47:301 et seq.
2La. Rev. Stat. 47:341 et seq.