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Rs 47:338.24.4 Town Of Duson; Authority To Levy Additional Sales And Use Tax

§338.24.4. Town of Duson; authority to levy additional sales and use tax

A. The governing authority of the town of Duson 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

town of Duson 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 town of Duson 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 town of Duson 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 Chapter 2-D of this Subtitle; 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 Chapter 2-D of this Subtitle.

E. The proceeds of the tax authorized by this Section may be used to fund the

infrastructure and repairs of roads in the town of Duson, and permitted by the election

proposition authorizing the levy of the tax.

Acts 2017, No. 175, §1, eff. June 12, 2017.

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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
limit
sale
town
duson
authority
sales
levy
addition
rate