2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:338.55 - Additional sales and use tax authorized
§338.55. Additional sales and use tax authorized
A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of Vernon Parish or the Vernon Parish School Board may levy and collect an additional parishwide tax 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 on sales of services as defined by law, if approved by a majority of electors voting therein in an election held for that purpose.
(2) The rate of the tax hereinabove described, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes, levied and collected within any such parish or municipality within such parish, shall not exceed four and one-half percent.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional tax may exceed the limitation set forth in Section 29(A) of Article VI of the Constitution of Louisiana by the amount authorized herein.
C.(1) The additional tax shall be imposed by ordinance of the governing authority of the parish or the school board, respectively, and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption of tangible personal property and upon the sale of services within the parish, all as presently or hereafter defined in R.S. 47:301 through 317.
(2) Except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the 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 of the governing authority of the parish or the school board imposing the tax.
(3) The ordinance may provide for a contract with the sheriff of such parish or with any other agency or political subdivision for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the parish.
(5) The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted.
D. The ordinance imposing the tax herein authorized shall be adopted by the governing authority of the parish or the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election called, conducted, canvassed, and promulgated in accordance with the general election laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish or school board calling such election.
E. Any elections heretofore held by any such parish or any such school board which conforms with the procedures set forth in this Section are hereby validated, ratified, and confirmed and the governing authority of any such parish or any such school board is hereby authorized and empowered to impose the additional sales and use taxes which have been approved by a majority of the electors voting in such elections, without the necessity for any further election.
F. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law and shall be in addition to any such other authority.
Acts 1991, No. 92, §1, eff. July 1, 1991; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.7 pursuant to Acts 2011, No. 248, §4.
