2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:338.16 - City of Shreveport; authority to levy additional sales and use tax
§338.16. City of Shreveport; authority to levy additional sales and use tax
A. The governing authority of the city of Shreveport may levy and collect an additional sales and use tax not in excess of one-quarter of one percent within the corporate limits of the city.
B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) of the Constitution of Louisiana, nor to the rate limitations established by R.S. 47:338.1 or 338.54, nor to any rate limitation established in any other authority. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the rate limitations cited in this Subsection.
C.(1) Such sales and use tax shall be imposed by ordinance of the governing authority of the city and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Shreveport.
(2) The ordinance imposing the tax shall be adopted only if the question of the imposition of the tax is approved by a majority of the qualified electors voting on the proposition at the election scheduled to be held in the city of Shreveport on November 8, 2016.
D. The sales and use tax authorized in this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E.(1) The proceeds of the tax shall be used for salaries, benefits, equipment and personnel for the fire and police departments of the city of Shreveport.
(2) The proposition shall state the purposes for which the tax is to be dedicated and the proceeds from the tax shall be expended only in accordance with the proposition approved by the electors at the election authorizing such tax.
Acts 2002, No. 44, §1, eff. June 25, 2002; Acts 2004, No. 362, §1; Redesignated from R.S. 33:2711.15 pursuant to Acts 2011, No. 248, §4; Acts 2014, No. 668, §1.
NOTE: See Acts 2004, No. 362, §3, relative to repeal of Acts 1975, No. 573, Acts 1978, No. 554, Acts 1980, No. 411, Acts 1984, No. 163, and Acts 2003, No. 265.
