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La. Rev. Stat. § 47:338.106 Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
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§338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds A. The Livingston Parish School Board is hereby authorized to levy and collect a sales tax of one percent within the parish of Livingston as hereinafter set forth. B. The sa…
La. Rev. Stat. § 47:338.107 Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
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§338.107. Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elem…
La. Rev. Stat. § 47:338.108 City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
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§338.108. City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds A. In order to provide additional funds for the operation of the governmental affairs of the city of New Orleans, the governing authority of the …
La. Rev. Stat. § 47:338.109 Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
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§338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools…
La. Rev. Stat. § 47:338.11 Village of Maurice; additional sales and use tax authorized
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§338.11. Village of Maurice; additional sales and use tax authorized A. Notwithstanding any other provision of law to the contrary, the governing authority of the village of Maurice is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half…
La. Rev. Stat. § 47:338.110 Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, …
La. Rev. Stat. § 47:338.110.1 Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
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§338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized A. The school board of Tangipahoa Parish is hereby authorized to create within said parish a sales and use…
La. Rev. Stat. § 47:338.111 Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.111. Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Pointe Coupee Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax under the provisions of Article VI, Section 2…
La. Rev. Stat. § 47:338.112 Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.112. Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Morehouse Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Morehouse under the provisions o…
La. Rev. Stat. § 47:338.113 City school boards; authority to levy additional sales and use tax; use of proceeds
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§338.113. City school boards; authority to levy additional sales and use tax; use of proceeds A. Each city school board is hereby authorized to levy and collect an additional one-half percent sales and use tax within the city under the provisions of Article VI, Section 29(B) of t…
La. Rev. Stat. § 47:338.114 Certain parish school boards; authority to levy additional sales and use tax
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§338.114. 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, for a period not exceeding three years from the date of the first le…
La. Rev. Stat. § 47:338.115 Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.115. Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Assumption Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Assumption under the provision…
La. Rev. Stat. § 47:338.116 West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.116. West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The West Feliciana Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of West Feliciana under t…
La. Rev. Stat. § 47:338.117 Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.117. Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Lincoln Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Lincoln under the provisions of Arti…
La. Rev. Stat. § 47:338.118 Certain parish school boards, authority to levy additional sales and use tax
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§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…
La. Rev. Stat. § 47:338.119 St
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§338.119. St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The St. Helena Parish School Board is hereby authorized to levy and collect an additional two percent sales and use tax within the parish of St. Helena under the provision…
La. Rev. Stat. § 47:338.12 City of Monroe; authority to levy additional sales and use taxes
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§338.12. City of Monroe; authority to levy additional sales and use taxes A.(1) The governing authority of the city of Monroe is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city of Monroe. (…
La. Rev. Stat. § 47:338.120 St
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§338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The St. Tammany Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of St. Tammany under the provisions of Arti…
La. Rev. Stat. § 47:338.121 Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Calcasieu Parish School Board is hereby authorized to levy an additional one-half of one percent sales and use tax within the parish of Calcasieu under the provisions o…
La. Rev. Stat. § 47:338.122 Ouachita Parish School Board; authority to levy additional sales and use tax
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§338.122. Ouachita Parish School Board; authority to levy additional sales and use tax A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Ouachita, excluding the city of Mo…
La. Rev. Stat. § 47:338.123 Webster Parish School Board; authority to levy additional sales and use tax
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§338.123. Webster Parish School Board; authority to levy additional sales and use tax A. The Webster Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Webster under the provisions of Article VI, Paragraph…
La. Rev. Stat. § 47:338.124 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds A. Notwithstanding any other provision of law to the contrary, the Union Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax w…
La. Rev. Stat. § 47:338.125 Caldwell Parish School Board; authority to levy additional sales and use tax
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§338.125. Caldwell Parish School Board; authority to levy additional sales and use tax A. The Caldwell Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Caldwell under the provisions of Article VI, Sectio…
La. Rev. Stat. § 47:338.126 St
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§338.126. St. Bernard Parish School Board; authority to levy additional sales and use tax A. The St. Bernard Parish School Board is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of St. Bernard. B. In accordance wit…
La. Rev. Stat. § 47:338.127 Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.127. Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Franklin Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of Franklin pursuant to the provisions of Article…
La. Rev. Stat. § 47:338.128 Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
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§338.128. Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board A. The Rapides Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent. B. In accordance with the pr…
La. Rev. Stat. § 47:338.129 Ouachita Parish School Board; authority to levy additional sales and use tax
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§338.129. Ouachita Parish School Board; authority to levy additional sales and use tax A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within all or any portion of the parish, excluding the cit…
La. Rev. Stat. § 47:338.13 Additional sales and use tax in certain home rule municipalities
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§338.13. Additional sales and use tax in certain home rule municipalities A. The governing authority of any municipality which operates under a home rule charter and which contracts for law enforcement services with the sheriff of the parish where the municipality is located is h…
La. Rev. Stat. § 47:338.130 Calcasieu Parish School Board; authority to levy additional sales and use tax
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§338.130. Calcasieu Parish School Board; authority to levy additional sales and use tax A. The Calcasieu Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent. B. In accordance with the provisions of Article VI, Sec…
La. Rev. Stat. § 47:338.131 Beauregard Parish School Board; authority to levy additional sales and use tax
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§338.131. Beauregard Parish School Board; authority to levy additional sales and use tax A. The Beauregard Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish. B. In accordance with the provision…
La. Rev. Stat. § 47:338.132 East Carroll Parish School Board; authority to levy additional sales and use tax
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§338.132. East Carroll Parish School Board; authority to levy additional sales and use tax A. The East Carroll Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish of East Carroll, as hereinafter …
La. Rev. Stat. § 47:338.133 Tensas Parish School Board; authority to levy and collect additional sales and use tax
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§338.133. Tensas Parish School Board; authority to levy and collect additional sales and use tax A. The Tensas Parish School Board may levy and collect an additional sales and use tax not in excess of one-half of one percent. B. The tax authorized by this Section shall be in addi…
La. Rev. Stat. § 47:338.134 Vermilion Parish School Board; authority to levy and collect additional sales and use tax
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§338.134. Vermilion Parish School Board; authority to levy and collect additional sales and use tax A. The Vermilion Parish School Board may levy and collect an additional sales and use tax not in excess of one percent. B. The tax authorized by this Section shall be in addition t…
La. Rev. Stat. § 47:338.135 Madison Parish School Board; authority to levy and collect additional sales and use tax
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§338.135. Madison Parish School Board; authority to levy and collect additional sales and use tax A. The Madison Parish School Board may levy and collect an additional sales and use tax not in excess of one percent. B. The tax authorized by this Section shall be in addition to al…
La. Rev. Stat. § 47:338.136 Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St
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§338.136. Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington A. Notwithstanding any other provision of law to the contrary, the governing authorities of the parishes of Lincoln, St. John the Baptist, and Washi…
La. Rev. Stat. § 47:338.137 West Carroll Parish School Board; authority to levy and collect additional sales and use tax
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§338.137. West Carroll Parish School Board; authority to levy and collect additional sales and use tax A. The West Carroll Parish School Board may levy and collect an additional sales and use tax not in excess of one percent. B. The tax authorized by this Section shall be in addi…
La. Rev. Stat. § 47:338.138 Additional sales and use tax authorized for Monroe City School Board
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§338.138. Additional sales and use tax authorized for Monroe City School Board A. The Monroe City School Board is hereby authorized to levy and collect an additional sales and use tax of not exceeding one percent within the City of Monroe, as hereinafter set forth. B. In accordan…
La. Rev. Stat. § 47:338.138.1 Lafourche Parish School Board; authority to levy and collect additional sales
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§338.138.1. Lafourche Parish School Board; authority to levy and collect additional sales and use tax A. The Lafourche Parish School Board may levy and collect an additional sales and use tax not in excess of one percent. B. The tax authorized by this Section shall be in addition…
La. Rev. Stat. § 47:338.139 Renewal or continuation of sales and use taxes by political subdivisions
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§338.139. Renewal or continuation of sales and use taxes by political subdivisions A. Notwithstanding any other provision of law to the contrary, and in addition to any other authority to levy a sales and use tax, any political subdivision levying or authorized to levy any sales …
La. Rev. Stat. § 47:338.14 City of Minden; authority to levy additional sales and use tax
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§338.14. City of Minden; authority to levy additional sales and use tax A. The governing authority of the city of Minden may levy and collect an additional one-half of one percent sales and use tax within the corporate limits of the city. Pursuant to the provisions of Article VI,…
La. Rev. Stat. § 47:338.140 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
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§338.140. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Union Parish School Board may levy and collect an additional sales and use tax not in excess of one percent within Union Parish as provided in this Section. B. The tax auth…
La. Rev. Stat. § 47:338.141 Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
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§338.141. Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds A.(1) In addition to the authority granted by R.S. 47:338.54 or otherwise, the Sabine Parish School Board may levy and collect up to an additional one …
La. Rev. Stat. § 47:338.142 Central Community School Board; authority to levy additional sales and use tax; use of proceeds
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§338.142. Central Community School Board; authority to levy additional sales and use tax; use of proceeds A. The Central Community School Board is hereby authorized to levy and collect an additional sales and use tax, not to exceed one percent, within the geographic boundaries of…
La. Rev. Stat. § 47:338.143 East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
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§338.143. East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds A. The East Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent within the parish of East Feliciana as hereinafter set forth. B. The sa…
La. Rev. Stat. § 47:338.144 Certain parish school boards; authorization to levy additional sales tax
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§338.144. Certain parish school boards; authorization to levy additional sales tax Any parish school board (hereinafter sometimes called the "board") which is not on July 27, 1966 authorized by law to levy a sales and use tax in excess of one-half of one per cent and not on July …
La. Rev. Stat. § 47:338.145 Imposition by ordinance; approval by voters
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§338.145. Imposition by ordinance; approval by voters The additional sales tax so levied shall be imposed by an ordinance of said board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible person…
La. Rev. Stat. § 47:338.146 Tax as additional
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§338.146. Tax as additional Said additional sales tax shall be in addition to all other taxes authorized to be imposed by the board, including, but not by way of limitation, any sales tax which may be levied on July 27, 1966 by authority of R.S. 47:338.85, and said additional sal…
La. Rev. Stat. § 47:338.147 Purpose of tax
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§338.147. Purpose of tax The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes. Acts 1966, No. 264, §4;…
La. Rev. Stat. § 47:338.148 Bonds
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§338.148. Bonds A. Subject to the approval at an election as hereinbefore required the board is hereby authorized to fund into bonds not to exceed seventy-five per cent of the estimated proceeds or avails of said one-half of one per cent sales and use tax (which proceeds or avail…
La. Rev. Stat. § 47:338.149 Lafourche Parish Sales Tax District; authorization for sales and use taxes
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§338.149. Lafourche Parish Sales Tax District; authorization for sales and use taxes A. The creation of the Lafourche Parish Sales Tax District, encompassing all unincorporated areas of the parish, by Emergency Ordinance No. 1301 adopted by the police jury of the parish of Lafour…
