This text of Louisiana § 48:780 (Sales 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.
§780. Sales taxes
A.The district may, in accordance with the Subsection, levy and collect a sales and
use tax not to exceed one percent within the district. The sales and use tax authorized by this
Subsection shall be imposed by ordinance of the district 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, all as defined in Chapter 2 of Subtitle
II of Title 47 of the Louisiana Revised Statutes of 1950 in the district. The proceeds of the
sales tax shall be expended for road and bridge projects, which shall include a new
Mississippi River bridge located within the boundaries of the district. The tax may be levied
only after the question of its levy has been submitt
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§780. Sales taxes
A. The district may, in accordance with the Subsection, levy and collect a sales and
use tax not to exceed one percent within the district. The sales and use tax authorized by this
Subsection shall be imposed by ordinance of the district 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, all as defined in Chapter 2 of Subtitle
II of Title 47 of the Louisiana Revised Statutes of 1950 in the district. The proceeds of the
sales tax shall be expended for road and bridge projects, which shall include a new
Mississippi River bridge located within the boundaries of the district. The tax may be levied
only after the question of its levy has been submitted to the qualified electors of the district
or subdistrict at an election held for that purpose and conducted in accordance with the
Louisiana Election Code and the majority of those voting in each parish comprising the
district or subdistrict have voted in favor of the levy of the tax.
B. The tax shall be in addition to all other authorized sales and use taxes and shall
be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II
of Title 47 of the Louisiana Revised Statutes of 1950. Any sales and use tax levied by the
Capital City Road and Bridge District shall be excluded from the calculation of total sales
and use taxes levied within an area for the purposes of R.S. 47:338.54.
C. The tax shall be imposed and collected uniformly throughout the district.
D. The commission may fund the sales tax revenues into bonds in the manner
provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes
of 1950. Such bonds may be issued only after the question of their issuance has been
submitted to the qualified electors of the district or subdistrict at an election held for that
purpose and conducted in accordance with the Louisiana Election Code and the majority of
those voting in each parish comprising the district or subdistrict have voted in favor of the
issuance of the bonds. The question with respect to the funding of the sales tax revenues into
bonds may be voted upon at the election held to authorize the imposition of the sales tax or
may be submitted at a separate election held for such purpose. No proceeding, hearing,
notice, or approval shall be required for the issuance of any bonds or any instrument as
security therefor, except as provided by this Section or by the Constitution of Louisiana.