§ 47:338.56 — Authorization to levy and collect tax in Evangeline Parish; procedure; collection;

Louisiana § 47:338.56

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection;
allocation of proceeds; incurring debt and issuing bonds
A. In addition to any other authority granted by R.S. 47:338.54 or otherwise, any
school district in Evangeline Parish ("district") governed by the Evangeline Parish School
Board ("parish school board"), may levy and collect within such district an additional sales
and use tax not in excess of one percent, if approved by a majority of electors voting therein
in an election held for that purpose.
B.(1) The additional tax shall be imposed by ordinance of the parish school board,
and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and
the storage for use or consumption of tangible personal property and upon the sale of services
within the District, all as presently or hereafter defined in this Chapter (the "Uniform Local
Sales Tax Code").
(2) Except where inapplicable, the procedure established by the Uniform Local Sales
Tax Code 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 adopted by the parish school board.
(3) The ordinance shall provide for a contract with the designated sales tax collector
of Evangeline Parish for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the district.
(5) The proceeds of the tax, after paying the necessary and reasonable expenses of
collecting and administering the tax, shall be dedicated solely for constructing, improving,
maintaining, and operating school buildings and related capital facilities within the particular
district as approved by the electorate, including the funding of the proceeds of such tax into
bonds in the manner provided by state law, including Subpart F of Part III of Chapter 4 of
Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding
may be submitted to the voters in the same proposition in which the tax is submitted.
C. The ordinance imposing the tax herein authorized shall be adopted by the parish
school board only after the question of the imposition of the tax shall have been submitted
to the qualified electors of such district at an election called, conducted, canvassed, and
promulgated in accordance with the general election laws of the state of Louisiana and the
majority of those voting in the election shall have voted in favor of the adoption of the
ordinance. Voting machines shall be used in the election and all expenses of the election
shall be borne by the parish school board.
D. The authority granted by this Section shall not limit in any respect any prior
taxing authority granted by any other provision of law to any other political subdivision, and
shall be in addition to any such other authority. Further, the authority granted by this Section
to levy an additional one percent sales and use tax in any school district governed by the
parish school board shall not be interpreted to permit a school district to levy and collect in
any area of the parish of Evangeline an additional sales and use tax in excess of one percent.

Legislative History

Acts 1992, No. 1021, §1, eff. July 13, 1992; Acts 2009, No. 259, §1; Redesignated from R.S. 33:2721.8 pursuant to Acts 2011, No. 248, §4.