§ 47:338.132 — East Carroll Parish School Board; authority to levy additional sales and use tax

Louisiana § 47:338.132

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

A. The East Carroll Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish of East Carroll, as hereinafter set forth.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provision of law.
C. The sales and use tax so levied shall be imposed by ordinance of the East Carroll Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in East Carroll Parish, all defined in R.S. 47:301 through 317. However, the ordinance imposing the tax shall be adopted by the East Carroll Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of East Carroll Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.
D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the manner as set forth in R.S. 47:301 through 317.

Legislative History

Acts 1998, No. 34, §1, eff. June 24, 1998; Redesignated from R.S. 33:2737.70 pursuant to Acts 2011, No. 248, §4.