La. Revenue and Taxation § 47:338.15
Notwithstanding any other provision of law, the governing authority of the town of Merryville is hereby authorized to levy and collect within the corporate limits of the town an additional tax of one-half of one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, all as defined in Chapter 2 of this Subtitle. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Section 29(A) of Article VI of the Constitution of Louisiana and such tax shall be in addition to the additional sales and use taxes authorized to be levied and collected by the town under the provisions of R.S. 47:338.1. Such tax shall be levied only after the question of its imposition has been submitted to and has been approved by a majority of the qualified electors of the town voting on the proposition at an election called for the purpose in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the town may be expended.
La. Revenue and Taxation § 47:338.15