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Rs 47:338.138.1 Lafourche Parish School Board; Authority To Levy And Collect Additional Sales And Use Tax

§338.138.1. Lafourche Parish School Board; authority to levy and collect additional sales

and use tax

A. The Lafourche Parish School Board may levy and collect an additional sales and

use tax not in excess of one percent.

B. The tax authorized by this Section shall be in addition to all other taxes which

such a school board 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 such Article nor to the combined rate limitation established by R.S.

47:338.54. The authority granted in this Section shall not limit any prior taxing authority

granted to the school board or to any other political subdivision by any other provision of

law.

C. The sales and use tax shall be imposed by ordinance of the school board 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 in the parish, all

as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be

adopted by the school board only after the question of the imposition of the tax has been

submitted to the qualified electors of the parish at an election conducted in accordance with

the election laws of the state, and a majority of those voting on the proposition have voted

in favor of the imposition of the tax.

D. The proceeds of the tax may be used for any lawful purpose of the board. The

proposition authorizing the levy of the tax may authorize the funding of a portion of the

avails of the tax into bonds in the manner provided by law.

E. 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 Chapter 2 of this Subtitle.

Acts 2016, No. 555, §1, eff. July 1, 2016.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
school
sale
sales
levy
parish
authorize
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limit
addition