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 47:338.27 - Ordinance imposing tax; purposes of tax

La. Revenue and Taxation § 47:338.27

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Current with changes from the 2024 Legislative Session
Section 47:338.27 - Ordinance imposing tax; purposes of tax

The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.

La. Revenue and Taxation § 47:338.27

Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant to Acts 2011, No. 248, §4.
Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant to Acts 2011, No. 248, §4.