Part I - LOCAL SALES TAXES
- Section 47:338.1 - Tax authorized; rate; sales tax districts; certain municipalities
- Section 47:338.2 - Tax authorized; rate; town of St. Francisville
- Section 47:338.3 - Sales tax authorized; rate; town of Zachary
- Section 47:338.4 - Tax authorized; city of New Orleans
- Section 47:338.5 - Tax authorized; rate; city of New Iberia
- Section 47:338.6 - Tax authorized; rate; city of Jeanerette
- Section 47:338.7 - Tax authorized; rate; city of Monroe
- Section 47:338.8 - Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
- Section 47:338.9 - Tax authorized; rate; St. Landry Parish municipalities
- Section 47:338.10 - Tax authorized; Iberia Parish
- Section 47:338.11 - Village of Maurice; additional sales and use tax authorized
- Section 47:338.12 - City of Monroe; authority to levy additional sales and use taxes
- Section 47:338.13 - Additional sales and use tax in certain home rule municipalities
- Section 47:338.14 - City of Minden; authority to levy additional sales and use tax
- Section 47:338.15 - Tax authorized; rate; town of Merryville
- Section 47:338.16 - City of Shreveport; authority to levy additional sales and use tax
- Section 47:338.17 - Municipalities in Tensas Parish; authority to levy additional sales and use tax
- Section 47:338.18 - City of Bogalusa; authority to levy additional sales and use tax
- Section 47:338.19 - City of Bastrop; authority to levy additional sales and use tax
- Section 47:338.20 - Town of Springfield; authority to levy additional sales and use tax
- Section 47:338.21 - Town of Lake Providence; authority to levy additional sales and use tax
- Section 47:338.22 - Village of Baskin; authority to levy additional sales and use tax
- Section 47:338.23 - City of Monroe; authority to levy additional sales and use tax
- Section 47:338.24 - City of Winnsboro; authority to levy additional sales and use tax
- Section 47:338.24.1 - Town of Homer; authority to levy additional sales and use tax
- Section 47:338.24.2 - Town of Jonesville; sales and use tax; authorization
- Section 47:338.24.3 - City of Carencro; authority to levy additional sales and use tax
- Section 47:338.24.4 - Town of Duson; authority to levy additional sales and use tax
- Section 47:338.24.5 - City of Scott; authority to levy additional sales and use tax
- Section 47:338.24.6 - City of Abbeville; authority to levy additional sales and use tax
- Section 47:338.25 - Imposition of tax; election
- Section 47:338.26 - Cumulative nature of tax; collection
- Section 47:338.27 - Ordinance imposing tax; purposes of tax
- Section 47:338.28 - Repeal
- Section 47:338.29 - Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
- Section 47:338.30 - Funding of sales tax revenues
- Section 47:338.31 - Authority to issue bonds
- Section 47:338.32 - Election
- Section 47:338.33 - Form and term of bonds
- Section 47:338.34 - Security for bonds
- Section 47:338.35 - Pledge of revenues; rights of bondholders
- Section 47:338.36 - Priorities
- Section 47:338.37 - Discontinuance or decrease of tax prohibited
- Section 47:338.38 - Resolutions; contents
- Section 47:338.39 - Advertisement for bids; private sale
- Section 47:338.40 - Trust fund
- Section 47:338.41 - Regularity of proceedings; recital on bonds
- Section 47:338.42 - Registration
- Section 47:338.43 - Tax exemption; bonds as security
- Section 47:338.44 - Provisions as cumulative
- Section 47:338.45 - Negotiability
- Section 47:338.46 - Publication of resolution; prescription on testing validity
- Section 47:338.47 - City of New Orleans; not applicable
- Section 47:338.48 - Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
- Section 47:338.49 - Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- Section 47:338.50 - Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- Section 47:338.51 - Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- Section 47:338.52 - Tax authorized; rate
- Section 47:338.53 - Collection of sales and use taxes in certain parishes
- Section 47:338.54 - Additional sales and use tax authorized
- Section 47:338.54.1 - Sales and use rate tax limits; Lafourche Parish
- Section 47:338.55 - Additional sales and use tax authorized
- Section 47:338.56 - Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- Section 47:338.57 - Authorization to levy and collect additional sales and use tax in Morehouse Parish
- Section 47:338.58 - Authorization to levy and collect additional sales and use tax in Livingston Parish
- Section 47:338.59 - Authorization to levy and collect additional sales and use tax in Catahoula Parish
- Section 47:338.60 - Authorization to levy and collect additional sales and use tax in Tensas Parish
- Section 47:338.61 - Authorization to levy and collect additional sales and use tax in Tensas Parish
- Section 47:338.62 - Authorization to levy and collect additional sales and use tax; Livingston Parish
- Section 47:338.63 - Authorization to levy and collect additional sales and use tax in Richland Parish
- Section 47:338.64 - Authorization to levy and collect additional sales and use tax in St. Helena Parish
- Section 47:338.64.1 - Authorization to levy and collect additional sales and use tax in Iberville Parish
- Section 47:338.65 - Election
- Section 47:338.66 - Sales and use taxes of political subdivisions; authorized use after election
- Section 47:338.67 - Division of avails or proceeds of tax; uses
- Section 47:338.68 - Funding of tax receipts into bonds
- Section 47:338.69 - Elections on tax and funding into bonds
- Section 47:338.70 - Form and term of bonds; interest rate
- Section 47:338.71 - Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
- Section 47:338.72 - Certification of regularity of proceedings
- Section 47:338.73 - Registration of bonds; incontestability
- Section 47:338.74 - Tax exemption
- Section 47:338.75 - Powers not limited by other laws
- Section 47:338.76 - Negotiable quality of bonds
- Section 47:338.77 - Contesting legality of bonds; presumptions
- Section 47:338.78 - Present sales or use tax laws not prejudiced; funding rights
- Section 47:338.79 - West Feliciana Parish School Board; levy authorized
- Section 47:338.80 - Ordinance; approval by qualified electors
- Section 47:338.81 - Tax as additional; collection
- Section 47:338.82 - Purpose for tax
- Section 47:338.83 - Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
- Section 47:338.84 - Parish and city school boards; authority to levy sales tax; use of proceeds; report format
- Section 47:338.85 - Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
- Section 47:338.86 - Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
- Section 47:338.87 - Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
- Section 47:338.88 - St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- Section 47:338.89 - Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- Section 47:338.90 - West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- Section 47:338.91 - Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
- Section 47:338.92 - Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
- Section 47:338.93 - Sales and use tax; authorization to levy and collect
- Section 47:338.94 - Allocation and distribution of proceeds
- Section 47:338.95 - General powers of board; liberal construction
- Section 47:338.96 - Prior levies unaffected
- Section 47:338.97 - Sabine Parish governing authority; authority to levy sales tax; use of proceeds
- Section 47:338.98 - St. Bernard parish; additional sales and use tax
- Section 47:338.99 - Imposition by ordinance; election
- Section 47:338.100 - Tax as additional; collection
- Section 47:338.101 - Purpose of tax; dedication of revenues
- Section 47:338.102 - Bonds
- Section 47:338.103 - Proceedings validated
- Section 47:338.104 - Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
- Section 47:338.105 - Jefferson Parish School Board; authority to levy additional sales tax
- Section 47:338.106 - Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
- Section 47:338.107 - Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
- Section 47:338.108 - City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
- Section 47:338.109 - Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
- Section 47:338.110 - Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.110.1 - Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
- Section 47:338.111 - Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.112 - Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.113 - City school boards; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.114 - Certain parish school boards; authority to levy additional sales and use tax
- Section 47:338.115 - Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.116 - West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.117 - Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.118 - Certain parish school boards, authority to levy additional sales and use tax
- Section 47:338.119 - St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.120 - St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.121 - Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.122 - Ouachita Parish School Board; authority to levy additional sales and use tax
- Section 47:338.123 - Webster Parish School Board; authority to levy additional sales and use tax
- Section 47:338.124 - Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.125 - Caldwell Parish School Board; authority to levy additional sales and use tax
- Section 47:338.126 - St. Bernard Parish School Board; authority to levy additional sales and use tax
- Section 47:338.127 - Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.128 - Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
- Section 47:338.129 - Ouachita Parish School Board; authority to levy additional sales and use tax
- Section 47:338.130 - Calcasieu Parish School Board; authority to levy additional sales and use tax
- Section 47:338.131 - Beauregard Parish School Board; authority to levy additional sales and use tax
- Section 47:338.132 - East Carroll Parish School Board; authority to levy additional sales and use tax
- Section 47:338.133 - Tensas Parish School Board; authority to levy and collect additional sales and use tax
- Section 47:338.134 - Vermilion Parish School Board; authority to levy and collect additional sales and use tax
- Section 47:338.135 - Madison Parish School Board; authority to levy and collect additional sales and use tax
- Section 47:338.136 - Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
- Section 47:338.137 - West Carroll Parish School Board; authority to levy and collect additional sales and use tax
- Section 47:338.138 - Additional sales and use tax authorized for Monroe City School Board
- Section 47:338.138.1 - Lafourche Parish School Board; authority to levy and collect additional sales and use tax
- Section 47:338.139 - Renewal or continuation of sales and use taxes by political subdivisions
- Section 47:338.140 - Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.141 - Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
- Section 47:338.142 - Central Community School Board; authority to levy additional sales and use tax; use of proceeds
- Section 47:338.143 - East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
- Section 47:338.144 - Certain parish school boards; authorization to levy additional sales tax
- Section 47:338.145 - Imposition by ordinance; approval by voters
- Section 47:338.146 - Tax as additional
- Section 47:338.147 - Purpose of tax
- Section 47:338.148 - Bonds
- Section 47:338.149 - Lafourche Parish Sales Tax District; authorization for sales and use taxes
- Section 47:338.150 - Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
- Section 47:338.151 - Lafayette Parish police jury; sales tax levy authorized
- Section 47:338.152 - Red River Parish Police Jury; sales tax levy authorized
- Section 47:338.153 - St. Landry Parish Police Jury; sales tax levy authorized
- Section 47:338.154 - Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
- Section 47:338.155 - St. Tammany Parish Police Jury; sales tax levy authorized
- Section 47:338.156 - Iberia Parish Police Jury; sales tax levy authorized
- Section 47:338.157 - Ouachita Parish Police Jury; sales tax levy authorized
- Section 47:338.158 - Concordia Parish, sales tax levy authorized
- Section 47:338.159 - East Baton Rouge Parish; sales and use tax authorized
- Section 47:338.160 - Rapides Parish sales tax authorized
- Section 47:338.161 - Rapides Parish; recall of sales tax
- Section 47:338.162 - Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
- Section 47:338.163 - Acadia Parish sales tax authorized
- Section 47:338.164 - West Ascension Parish Hospital Service District; sales tax levy authorized
- Section 47:338.165 - Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
- Section 47:338.166 - Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
- Section 47:338.167 - Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
- Section 47:338.168 - East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
- Section 47:338.169 - Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
- Section 47:338.170 - West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
- Section 47:338.171 - Grant Parish Police Jury; sales and use tax authorized
- Section 47:338.172 - Natchitoches Parish sales taxes authorized
- Section 47:338.173 - Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
- Section 47:338.174 - East Baton Rouge Parish; additional sales and use tax authorized
- Section 47:338.175 - St. Tammany Parish Police Jury; additional sales and use tax
- Section 47:338.176 - St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
- Section 47:338.177 - Richland Parish Police Jury; authority to levy additional sales tax
- Section 47:338.178 - Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
- Section 47:338.179 - Red River Parish School Board; authority to levy additional sales tax
- Section 47:338.180 - Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
- Section 47:338.181 - Franklin Parish; authority to levy additional sales tax
- Section 47:338.182 - Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
- Section 47:338.183 - Tangipahoa Parish Council; authority to levy additional sales and use tax
- Section 47:338.183.1 - Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
- Section 47:338.184 - Calcasieu Parish Police Jury; authority to levy additional sales and use tax
- Section 47:338.185 - Caldwell Parish Police Jury; authority to levy additional sales and use tax
- Section 47:338.186 - Sabine Parish Police Jury; authority to levy additional sales and use tax
- Section 47:338.187 - St. Landry Parish; authority to levy additional sales and use tax
- Section 47:338.188 - West Carroll Parish Police Jury; authority to levy additional sales and use tax
- Section 47:338.189 - St. Bernard Parish; authority to levy additional sales and use tax
- Section 47:338.190 - Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
- Section 47:338.191 - Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
- Section 47:338.192 - Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
- Section 47:338.193 - Authorization to levy and collect additional sales and use tax; Lafayette Parish
- Section 47:338.194 - North Caddo Hospital Service District; sales tax authorization
- Section 47:338.195 - Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
- Section 47:338.196 - Authority to levy additional sales and use tax; Union Parish School Board
- Section 47:338.197 - Additional sales and use tax authorized for certain municipalities
- Section 47:338.198 - Avoyelles Parish School Board; authority to levy additional sales and use tax