2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:338.123 - Webster Parish School Board; authority to levy additional sales and use tax

§338.123. Webster Parish School Board; authority to levy additional sales and use tax

A. The Webster Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Webster under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which tax shall be in addition to all other sales and use taxes which the school board is authorized to levy and collect, including without limitation the taxes authorized in R.S. 47:338.54.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by resolution of the Webster Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish of Webster, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Webster Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Webster at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other sales and use taxes being collected by the school board and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1995, No. 4, §1, eff. May 18, 1995; Redesignated from R.S. 33:2737.61 pursuant to Acts 2011, No. 248, §4.