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Rs 47:338.198 Avoyelles Parish School Board; Authority To Levy Additional Sales And Use Tax

§338.198. Avoyelles Parish School Board; authority to levy additional sales and use tax

A. The Avoyelles Parish School Board is hereby authorized to levy and collect an

additional sales and use tax not to exceed one percent within the territorial jurisdiction of the

parish.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution

of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation

found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition

to the taxes authorized by R.S. 47:338.54 and other law.

C. The sales and use tax so levied shall be imposed by resolution of the Avoyelles

Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the

consumption and the storage for consumption of corporeal movable property, and on sales

of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana

Revised Statutes of 1950. However, the resolution imposing the tax shall be adopted by the

Avoyelles Parish 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 Louisiana Election Code and the majority of those voting in the election voted in favor

of the adoption of the ordinance.

D. This tax shall be in addition to all other taxes and shall be collected at the same

time and in the same manner as set forth in Chapter 2-D of Subtitle II of Title 47 of the

Louisiana Revised Statutes of 1950.

Acts 2016, No. 180, §1, eff. May 19, 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
parish
sale
avoyelles
school
louisiana
sales
addition
resolution
additional