Section 47:337.4 - Levy of sales and use taxesA. Any political subdivision which is authorized by the constitution and laws of the state of Louisiana to levy and impose a sales and use tax which proposition is approved by a majority of those voting at an election called for the purpose after July 1, 2003, shall impose, levy, administer, and collect such tax by local ordinance in the manner required by this Chapter.B. The local ordinance shall contain the following: (1) The rate of such sales and use tax.(2) The effective date of such tax.(4) Repealed by Acts 2024EX3, No. 11,s. 4.(5) Vendor's compensation.(6) Exclusions and exemptions adopted pursuant to legislation enacted pursuant to Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an exclusion or exemption from state sales and use tax.
(7) Penalty, interest, or attorney fees due on the sales and use tax. The amount of the penalty, interest, and attorney fees shall be limited as provided by law, including relevant jurisprudence, until the statute or jurisprudence is changed. C. Any local ordinance adopted by a political subdivision levying the tax after July 1, 2003, shall incorporate by reference thereto the provisions of the Uniform Local Sales Tax Code. The incorporation of the provisions of the Uniform Local Sales Tax Code or other laws shall apply to such provisions as existed at the time of the adoption of the local ordinance and to such provisions as they may be thereafter amended.D. Any political subdivision which has levied a local sales and use tax prior to July 1, 2003, shall collect and administer the tax in accordance with the provisions of this Chapter on that date without effect on the proposition imposing the tax and without the necessity of imposing, levying, or enacting the local ordinance again. However, the political subdivisions levying the tax before such date also may incorporate the code into such ordinances by reference.Acts 2003, No. 73, §1, eff. July 1, 2003.Amended by Acts 2024EX3, No. 11,s. 4, eff. 12/4/2024, app. 1/1/2025.Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.Acts 2003, No. 73, §1, eff. 7/1/2003.