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

47:338.92   Northeast Louisiana Sales Tax District;  creation and composition;  board of commissioners

A. There is hereby created the Northeast Louisiana Sales Tax District, hereinafter simply called the "district," which shall be a body politic and corporate and a political subdivision of the state of Louisiana, composed of all the territory contained in the parishes of Caldwell, Catahoula, Concordia, East Carroll, Franklin, Jackson, Lincoln, Madison, Morehouse, Ouachita, Richland, Tensas, Union and West Carroll.

B. The District shall be governed by a board of commissioners, hereinafter simply called the "board," which shall be composed, ex-officio, of the presidents of each of the parish school boards within the district and the president of the Monroe City School Board.  The domicile of the board and the district shall be at the office of the Monroe City School Board in the city of Monroe, State of Louisiana.  The members of the board shall meet at its domicile at seven o'clock on the evening of the second Monday of January, 1967 and at that meeting it shall elect from its membership a president, vice-president, and such other officers as it may consider appropriate.  The secretary and the treasurer of the board (which offices may be combined) may be selected by the board from among its membership or may be otherwise selected by the board.  The board shall adopt such rules and regulations as may be necessary for its own government and may hire such other employees as may be necessary.  A majority of the board shall constitute a quorum for the transaction of business.  Voting by proxy shall not be permitted.  The board shall keep a record of all of its proceedings and it shall designate one of the newspapers published within the district as its official journal, in which the minutes of such proceedings shall be published promptly after each meeting.  The board shall hold regular and special meetings upon such call, after such notice, at such times and at such places within or without the district as the board may prescribe.

Redesignated from R.S. 33:2737.11 by Acts 2011, No. 248, s 4.  Added by Acts 1966, Ex.Sess., No. 22, s 1.