TITLE 47. REVENUE AND TAXATION

SUBTITLE II. PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE

CHAPTER 2-D. UNIFORM LOCAL SALES TAX CODE

PART B. LEVY OF TAXES

47:337.5    Local sales and use taxes effective date

No political subdivision shall impose or increase a sale and use tax unless that tax or increase has an effective date of the first of January, the first of April, the first of July, or the first of October, and the secretary and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in R.S. 47:337.23.  Except for the notice to the secretary and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax.

Added by Acts 2003, No. 73, s 1, eff. July 1, 2003.