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 I. LOCAL SALES TAXES

47:338.118  Certain parish school boards, authority to levy additional sales and use tax

A. The East Baton Rouge Parish School Board and the Jefferson Parish School Board are hereby authorized to levy and collect an additional sales and use tax not to exceed one-half percent within 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 provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54.

C. The sales and use tax so levied shall be imposed by ordinance of the parish 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 R.S. 47:301 through 317;  however, the ordinance imposing said tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.  The tax authorized pursuant to the provisions of this Section shall be levied for a period not to exceed ten years.

D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.

Redesignated from R.S. 33:2737.56 by Acts 2011, No. 248, s 4.  Added by Acts 1992, No. 997, s 1, eff. July 9, 1992.  Amended by Acts 2011, 1st Ex.Sess., No. 20, s 1.