La. Revenue and Taxation § 47:338.149

Current with changes from the 2024 Legislative Session

Section 47:338.149 - Lafourche Parish Sales Tax District; authorization for sales and use taxes

A. The creation of the Lafourche Parish Sales Tax District, encompassing all unincorporated areas of the parish, by Emergency Ordinance No. 1301 adopted by the police jury of the parish of Lafourche on February 28, 1980, is hereby ratified and confirmed, and the levy and imposition of a one-half of one percent sales and use tax within the district by Ordinance No. 1301 adopted by the police jury on February 28, 1980, is also hereby ratified and confirmed.

B. The boundaries of the district may hereafter be enlarged to contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality or any portion thereof situated within the parish shall be included within the sales tax district unless the governing authority of the municipality to be included concurs by resolution, duly adopted, in its inclusion. The enlargement of the boundaries of the district as aforesaid shall not confer upon or grant unto the district the power to levy and collect the present one-half of one percent sales and use tax in any area of the parish other than that presently included within the boundaries of the district.

C. The governing authority of the district as presently constituted, or as may be hereafter enlarged, shall continue to be the police jury of the parish; its domicile shall be the regular meeting place of the police jury; and the officers of the police jury shall be the officers of the district.

D. Notwithstanding any other provision of law, and in addition to the present one-half of one percent sales and use tax now being levied and collected, the police jury of the parish of Lafourche, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) and Section 30 of the Constitution of Louisiana, to levy and collect an additional sales and use tax not exceeding one and one-half percent within the district, subject to approval at an election, as hereafter provided. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, or the distribution and storage for use or consumption of tangible personal property and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through R.S. 47:317, shall be followed in the imposition, collection, and enforcement of the tax. Procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. To provide for the collection of the tax, the police jury may, by agreement, contract with the sheriff of the parish, the Lafourche Parish School Board, or municipalities within the parish. The tax shall be imposed and collected uniformly throughout the area of the district in which the tax has been authorized to be levied. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, the authorization for which funding may be submitted to the voters in the same proposition in which the tax is submitted.

E. The ordinance imposing any additional taxes herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance.

La. Revenue and Taxation § 47:338.149

Added by Acts 1968, No. 617, §1. Amended by Acts 1981, No. 820, §1, eff. Aug. 2, 1981; Redesignated from R.S. 33:2738.41 pursuant to Acts 2011, No. 248, §4.

Added by Acts 1968, No. 617, §1. Amended by Acts 1981, No. 820, §1, eff. 8/2/1981; Redesignated from R.S. 33:2738.41 pursuant to Acts 2011, No. 248, §4.