Louisiana Revised Statutes 47:338.3 – Sales tax authorized; rate; town of Zachary
Terms Used In Louisiana Revised Statutes 47:338.3
- 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.
Notwithstanding any other provision of law, and in addition to any other sales tax now or hereafter levied and collected, the governing authority of the town of Zachary is hereby authorized to levy and collect within the corporate limits of the town a tax not to exceed three-fourths of one percent upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services, as now or hereafter defined in La. Rev. Stat. 47:301 through 317, inclusive. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority of the qualified electors of the town at an election to be called for the purpose in accordance with the provisions of this Part. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of La. Rev. Stat. 47:338.25 through 338.46.
Added by Acts 1970, No. 559, §2; Redesignated from La. Rev. Stat. 33:2711.2 pursuant to Acts 2011, No. 248, §4.