§ 33:3079 — St. George Transition District; sales tax

§3079. St. George Transition District; sales tax
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 R.S. 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 R.S. 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.

Legislative History

Acts 2020, No. 361, §1, eff. June 12, 2020.