Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUEChapter 2-D - UNIFORM LOCAL SALES TAX CODE
Part I - LOCAL SALES TAXES
Section 47:338.147 - Purpose of tax

La. Revenue and Taxation § 47:338.147

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Current with changes from the 2024 Legislative Session
Section 47:338.147 - Purpose of tax

The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.

La. Revenue and Taxation § 47:338.147

Acts 1966, No. 264, §4; Redesignated from R.S. 33:2737.24 pursuant to Acts 2011, No. 248, §4.
Acts 1966, No. 264, §4; Redesignated from R.S. 33:2737.24 pursuant to Acts 2011, No. 248, §4.