2021 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.(1) 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.

(2) If approved, the tax shall expire in ten years from its initial levy as provided for in the ballot proposition approved by a majority of the qualified electors voting on the proposition held at an election for that purpose. The tax may be renewed for an additional ten years only after the question of its imposition has been approved by a majority of the qualified electors voting on the proposition held at an election for that purpose prior to the expiration of the initial tax.

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. The proceeds of the tax authorized by this Section shall be used for emergency services provided by the fire and police departments and divided equally between the departments.

F. Repealed by Acts 2020, No. 270, §2, eff. June 11, 2020.

Acts 2018, No. 34, §1, eff. May 10, 2018; Acts 2020, No. 270, §§1, 2, eff. June 11, 2020.