2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:338.164 - West Ascension Parish Hospital Service District; sales tax levy authorized
§338.164. West Ascension Parish Hospital Service District; sales tax levy authorized
A. The West Ascension Parish Hospital Service District of Ascension Parish, Louisiana, the "district", is hereby authorized to levy and collect a sales and use tax not exceeding one-fourth of one percent within the boundaries of the district which boundaries include all the territory contained within the parish of Ascension, west of the centerline of the Mississippi River.
B. The sales tax so levied shall be imposed by an ordinance and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, and storage for use or consumption and on sales of services in the district, all as presently defined in R.S. 47:301 through 317, inclusive, however, the ordinance imposing said tax shall be adopted by the board of commissioners only after the question of the imposition of such tax shall have been submitted to the qualified electors of the district at an election to be conducted in accordance with Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950, and a majority of those voting in said election shall have voted in favor of the imposition of said tax. The term or duration of the levy of said tax may be limited by the provisions of the proposition submitted at said election.
C. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax, and 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 imposing the tax.
D. The authority granted hereby is in addition to any other authority granted by other laws and is authorized in compliance with the provisions of Article VI, Section 29(B) of the Louisiana Constitution of 1974. Any sales and use tax authorized under the provisions of this Section may be levied in addition to any other sales and use tax levied by any other political subdivision under the provisions of Article VI, Section 29(A) of the Louisiana Constitution of 1974 whether or not its imposition causes the total sales and use taxes collected within any local governmental subdivision, exclusive of state sales and use taxes, to exceed three percent.
E. This tax shall be imposed and collected uniformly throughout the district.
F. The proceeds of the tax shall be used and expended solely for the lawful purpose or purposes set out in the proposition approved by the electors at the election authorizing said tax, which proposition may authorize the funding of said proceeds into bonds in accordance with the provisions of Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950 and for the purpose of issuing such bonds under such authority said district shall constitute a local governmental subdivision.
Added by Acts 1980, No. 552, §1, eff. July 23, 1980; Redesignated from R.S. 33:2738.56 pursuant to Acts 2011, No. 248, §4; Acts 2017, No. 330, §1, eff. July 1, 2017.
