Louisiana Revised Statutes 47:338.66 – Sales and use taxes of political subdivisions; authorized use after election
Terms Used In Louisiana Revised Statutes 47:338.66
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
In those instances where a political subdivision has obtained the approval of a majority of the electors of that political subdivision voting at an election to levy sales and use taxes with the proceeds thereof dedicated to specific lawful purposes, but where the use and expenditure of such proceeds were made contingent upon the receipt of federal or state monies to match such use or expenditure in the proposition approved by said electors, the political subdivision is hereby authorized to use and expend such proceeds for those purposes approved by said electors without any requirement that such federal or state monies be available to match such use or expenditure. Any prior expenditures of such proceeds for purposes approved by said electors which was made without having been matched with federal or state monies and the funding thereof into bonds for such purposes are hereby ratified and approved.
Acts 1989, No. 281, §1, eff. June 27, 1989; Redesignated from La. Rev. Stat. 33:2722.1 pursuant to Acts 2011, No. 248, §4.