§ 33:2740.9 — Certain parishes; special taxing districts; additional sales and use tax; ad valorem

Louisiana § 33:2740.9

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§2740.9. Certain parishes; special taxing districts; additional sales and use tax; ad valorem
tax
A. The governing authority of a parish with a population of more than four hundred
and forty thousand persons as established by the most recent federal decennial census is
hereby authorized to create within the parish one or more capital improvement districts
which may contain all or any portion of the territory contained within the present boundaries
of the parish. Each district created under the authority of this Section shall be created by
ordinance of the governing authority of the parish setting forth the area or areas of the parish
to be included in the district. The governing authority of the parish shall be the governing
authority for any district so created.
B.(1) In order to fund projects of capital improvement within any district created
pursuant to the provisions of this Section, including but not limited to improvements to
public roads, streets, and gravity drainage works, the governing authority of the parish, as the
governing authority of the district, is hereby authorized to levy a sales and use tax not
exceeding one percent within the district, subject to an exemption for food for home
consumption and prescription drugs, and subject to the approval of a majority of the electors
voting in the election who reside in the district.
(2) The tax shall be imposed by ordinance and shall be levied upon the sale at retail,
the use, the lease or rental, the consumption, the distribution, and storage for consumption,
of tangible personal property, and upon the sales of services within the district, all as
presently or hereafter defined in R.S. 47:301 through 317, both inclusive, except that the sale
at retail, the use, the consumption, the distribution, and the storage for use or consumption,
in the parish of food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r),
and prescription drugs, as defined in R.S. 47:305(D)(1)(j), is hereby specifically exempted
from the tax authorized by this Section.
(3) This tax shall be in addition to all other taxes currently levied in the parish, and,
except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be
followed in the imposition, collection, and enforcement of the tax and procedural details
necessary to be established to supplement the provisions of those Sections and to make said
provisions applicable to the tax herein authorized shall be fixed in the ordinance imposing
the tax.
C. In order to fund projects of capital improvement within any district created
pursuant to the provisions of this Section, including but not limited to improvements to
public roads, streets, and gravity drainage works, the governing authority of the parish, is
hereby authorized to levy an ad valorem tax on property located within the boundaries of the
district, subject to the approval of a majority of the electors voting in the election who reside
in the district.
D.(1) Prior to adoption of any ordinance levying a tax under the provisions of this
Section, the governing authority of the parish shall hold at least one public meeting to
consider the proposed capital improvements and the tax or taxes to be levied to fund the
improvements. Notice of the time and place of the meeting shall be published once a week
in three different weeks in the official journal of the parish. At least fifteen days shall elapse
between the first publication and the date of the meeting.
(2) At any time after the meeting the governing authority may call an election at
which there shall be submitted to the qualified electors of the area within the district a
proposition to authorize the imposition of the sales tax or the ad valorem tax, or both,
including the capital improvements to be funded and the rate and duration of the tax, and a
majority of those voting in the election shall have voted in favor of the proposition.
(3) The proposition may also include provisions authorizing the funding of the
additional sales tax or the ad valorem tax into negotiable bonds or certificates of
indebtedness payable solely from an irrevocable pledge and dedication of all or a portion of
the proceeds of the tax or taxes, subject to the prior payment of the costs and expenses of
administration and collection of the tax.
E. The proceeds of any tax authorized by and levied in accordance with the
provisions of this Section shall be used exclusively for capital improvements within the
district.
NOTE: See Acts 2019, No. 86, §2, regarding retroactive application of tax
exemptions for food and prescription drugs.

Legislative History

Acts 1984, No. 641, §1; Acts 2019, No. 86, §1, eff. June 4, 2019.