2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
RS 338.56 - Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
A. In addition to any other authority granted by R.S. 47:338.54 or otherwise, any school district in Evangeline Parish ("district") governed by the Evangeline Parish School Board ("parish school board"), may levy and collect within such district an additional sales and use tax not in excess of one percent, if approved by a majority of electors voting therein in an election held for that purpose.
B.(1) The additional tax shall be imposed by ordinance of the parish school board, and shall be levied 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 upon the sale of services within the District, all as presently or hereafter defined in this Chapter, as amended (the "Uniform Local Sales Tax Code").
(2) Except where inapplicable, the procedure established by the Uniform Local Sales Tax Code 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 adopted by the parish school board.
(3) The ordinance shall provide for a contract with the designated sales tax collector of Evangeline Parish for the collection of the tax.
(4) The tax shall be imposed and collected uniformly throughout the district.
(5) The proceeds of the tax, after paying the necessary and reasonable expenses of collecting and administering the tax, shall be dedicated solely for constructing, improving, maintaining, and operating school buildings and related capital facilities within the particular district as approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by state law, including Subpart F of Part III of Chapter 4 of Subtitle II 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 is submitted.
C. The ordinance imposing the tax herein authorized shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of such district 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 school board.
D. The authority granted by this Section shall not limit in any respect any prior taxing authority granted by any other provision of law to any other political subdivision, and shall be in addition to any such other authority. Further, the authority granted by this Section to levy an additional one percent sales and use tax in any school district governed by the parish school board shall not be interpreted to permit a school district to levy and collect in any area of the parish of Evangeline an additional sales and use tax in excess of one percent.
Acts 1992, No. 1021, §1, eff. July 13, 1992; Acts 2009, No. 259, §1; Redesignated from R.S. 33:2721.8 pursuant to Acts 2011, No. 248, §4.
