§ 47:338.198 — Avoyelles Parish School Board; authority to levy additional sales and use tax

Louisiana § 47:338.198

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§338.198. Avoyelles Parish School Board; authority to levy additional sales and use tax
A. The Avoyelles Parish School Board is hereby authorized to levy and collect an
additional sales and use tax not to exceed one percent within the territorial jurisdiction of the
parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution
of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation
found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition
to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by resolution of the Avoyelles
Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the
consumption and the storage for consumption of corporeal movable property, and on sales
of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana
Revised Statutes of 1950. However, the resolution imposing the tax shall be adopted by the
Avoyelles Parish School Board only after the question of the imposition of the tax has been
submitted to the qualified electors of the parish at an election conducted in accordance with
the Louisiana Election Code and the majority of those voting in the election voted in favor
of the adoption of the ordinance.
D. This tax shall be in addition to all other taxes and shall be collected at the same
time and in the same manner as set forth in Chapter 2-D of Subtitle II of Title 47 of the
Louisiana Revised Statutes of 1950.

Legislative History

Acts 2016, No. 180, §1, eff. May 19, 2016.