This text of Louisiana § 47:337.4 (Levy of sales and use taxes) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§337.4. Levy of sales and use taxes
A. Any political subdivision which is authorized by the constitution and laws of the
state of Louisiana to levy and impose a sales and use tax which proposition is approved by
a majority of those voting at an election called for the purpose after July 1, 2003, shall
impose, levy, administer, and collect such tax by local ordinance in the manner required by
this Chapter.
B. The local ordinance shall contain the following:
(1)The rate of such sales and use tax.
(2)The effective date of such tax.
(4)The purpose for which the proceeds of the tax shall be used.
(5)Vendor's compensation.
(6)Exclusions and exemptions adopted pursuant to legislation enacted pursuant to
Article VI, Section 29(D)(1) of the Constitution of Louisiana, b
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§337.4. Levy of sales and use taxes
A. Any political subdivision which is authorized by the constitution and laws of the
state of Louisiana to levy and impose a sales and use tax which proposition is approved by
a majority of those voting at an election called for the purpose after July 1, 2003, shall
impose, levy, administer, and collect such tax by local ordinance in the manner required by
this Chapter.
B. The local ordinance shall contain the following:
(1) The rate of such sales and use tax.
(2) The effective date of such tax.
(3) The term of the tax.
(4) The purpose for which the proceeds of the tax shall be used.
(5) Vendor's compensation.
(6) Exclusions and exemptions adopted pursuant to legislation enacted pursuant to
Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an
exclusion or exemption from state sales and use tax.
(7) Penalty, interest, or attorney fees due on the sales and use tax. The amount of the
penalty, interest, and attorney fees shall be limited as provided by law, including relevant
jurisprudence, until the statute or jurisprudence is changed.
(8) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Any local ordinance adopted by a political subdivision levying the tax after July
1, 2003, shall incorporate by reference thereto the provisions of the Uniform Local Sales Tax
Code. The incorporation of the provisions of the Uniform Local Sales Tax Code or other
laws shall apply to such provisions as existed at the time of the adoption of the local
ordinance and to such provisions as they may be thereafter amended.
D. Any political subdivision which has levied a local sales and use tax prior to July
1, 2003, shall collect and administer the tax in accordance with the provisions of this Chapter
on that date without effect on the proposition imposing the tax and without the necessity of
imposing, levying, or enacting the local ordinance again. However, the political subdivisions
levying the tax before such date also may incorporate the code into such ordinances by
reference.