Louisiana § 47:338.98 St. Bernard parish; additional sales and use tax

Louisiana Statutes

§ 47:338.98 — St. Bernard parish; additional sales and use tax

Louisiana § 47:338.98

Title 47Revenue and Taxation

This text of Louisiana § 47:338.98 (St. Bernard parish; additional sales and use tax) 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.

Bluebook

La. Stat. Ann. § 47:338.98 (2026).

Text

In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and collect an additional sales and use tax of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, as hereinafter set forth.

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In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and collect an additional sales and use tax of one per cent (hereinafter sometimes called "additional sales tax") within such parish for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, as hereinafter set forth.