2019 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§338.24.5. City of Scott; authority to levy additional sales and use tax
RS 338.24.5 - City of Scott; authority to levy additional sales and use tax
A. The governing authority of the city of Scott may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality.
B. The tax authorized by this Section shall be in addition to all other taxes which the city of Scott is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1 and 338.54, nor shall it be included in the rate limitation of any other political subdivision. The authority granted in this Section shall not limit any prior taxing authority granted to the city of Scott or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed any constitutional or statutory rate limitations.
C. The sales and use tax shall be imposed by ordinance of the governing authority of the city of Scott 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 this Chapter; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in this Chapter.
E. Two-thirds of the proceeds of the tax authorized by this Section shall be used for emergency services provided by the fire and police departments and one-third of the proceeds shall be used for parks and recreations, cultural district, economic development, drainage, roads, and bridges.
F. On the official ballot to be used at the election there shall be printed a proposition, upon which the electors of the municipality shall be permitted to vote YES or NO, to adopt the proposition, which proposition shall read as follows:
Do you support an additional sales and use tax of (insert amount) percent within the city of Scott, two-thirds of the proceeds which shall be used solely for emergency services provided by the fire and police departments and one-third shall be used solely for parks and recreation, cultural district, economic development, drainage, roads, and bridges?
Acts 2018, No. 34, §1, eff. May 10, 2018.
