0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:338.15 Tax authorized; rate; town of Merryville
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§338.15. Tax authorized; rate; town of Merryville Notwithstanding any other provision of law, the governing authority of the town of Merryville is hereby authorized to levy and collect within the corporate limits of the town an additional tax of one-half of one percent upon the s…
La. Rev. Stat. § 47:338.150 Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
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§338.150. Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds A. The Morehouse Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the parish of Morehouse, as hereinafter set forth. B. The sale…
La. Rev. Stat. § 47:338.151 Lafayette Parish police jury; sales tax levy authorized
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§338.151. Lafayette Parish police jury; sales tax levy authorized A. The Lafayette Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of Lafaye…
La. Rev. Stat. § 47:338.152 Red River Parish Police Jury; sales tax levy authorized
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§338.152. Red River Parish Police Jury; sales tax levy authorized A. The Red River Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of Red Ri…
La. Rev. Stat. § 47:338.153 St
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§338.153. St. Landry Parish Police Jury; sales tax levy authorized A. The St. Landry Parish Police Jury, upon the approval of the majority of the qualified electors of the parish voters at an election to be called, conducted, canvassed and promulgated by the police jury in accord…
La. Rev. Stat. § 47:338.154 Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
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§338.154. Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds A. The Union Parish Police Jury is hereby authorized to levy and collect a sales and use tax of one percent within the parish of Union as hereinafter set forth. B. The sales and use tax so l…
La. Rev. Stat. § 47:338.155 St
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§338.155. St. Tammany Parish Police Jury; sales tax levy authorized A. The St. Tammany Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of St…
La. Rev. Stat. § 47:338.156 Iberia Parish Police Jury; sales tax levy authorized
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§338.156. Iberia Parish Police Jury; sales tax levy authorized A. The Iberia Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-fourth percent within all the territory contained within the present boundaries of the parish of …
La. Rev. Stat. § 47:338.157 Ouachita Parish Police Jury; sales tax levy authorized
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§338.157. Ouachita Parish Police Jury; sales tax levy authorized A. The Ouachita Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one and one-half percent within the territory within the boundaries of the parish of Ouachita, and outsid…
La. Rev. Stat. § 47:338.158 Concordia Parish, sales tax levy authorized
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§338.158. Concordia Parish, sales tax levy authorized A. The Concordia Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the entire parish of Concordia, except that portion located within the territorial boundaries of the munici…
La. Rev. Stat. § 47:338.159 East Baton Rouge Parish; sales and use tax authorized
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§338.159. East Baton Rouge Parish; sales and use tax authorized A. In addition to any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Parish Council, acting as the gov…
La. Rev. Stat. § 47:338.16 City of Shreveport; authority to levy additional sales and use tax
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§338.16. City of Shreveport; authority to levy additional sales and use tax A. The governing authority of the city of Shreveport may levy and collect an additional sales and use tax not in excess of one-quarter of one percent within the corporate limits of the city. B. The tax au…
La. Rev. Stat. § 47:338.160 Rapides Parish sales tax authorized
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§338.160. Rapides Parish sales tax authorized A. The police jury of Rapides Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Rapides Parish Sales Tax District. The district may contain all or any portions of the territ…
La. Rev. Stat. § 47:338.161 Rapides Parish; recall of sales tax
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§338.161. Rapides Parish; recall of sales tax A. Upon receipt of a petition signed by twenty-five percent of the electorate of Rapides Parish, or of any city, or of any special taxing district in Rapides Parish, the governing authority of Rapides Parish, or of any such city, or s…
La. Rev. Stat. § 47:338.162 Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
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§338.162. Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes A. Grant of authority. In order to effect economy and efficiency of operation, the city of Shreveport and the Caddo Parish School Board may contract and make such agreement between a…
La. Rev. Stat. § 47:338.163 Acadia Parish sales tax authorized
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§338.163. Acadia Parish sales tax authorized A. The police jury of Acadia Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Acadia Parish Sales Tax District. The district may contain all or any portions of the territory…
La. Rev. Stat. § 47:338.164 West Ascension Parish Hospital Service District; sales tax levy authorized
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§338.164. West Ascension Parish Hospital Service District; sales tax levy authorized A. The West Ascension Parish Hospital Service District of Ascension Parish, Louisiana, the "district", is hereby authorized to levy and collect a sales and use tax not exceeding one-fourth of one…
La. Rev. Stat. § 47:338.165 Ward Five and Ward Eight Sales Tax District of St
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§338.165. Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district to be designated as the Ward Five and Ward Eight Sales Tax District of St. Mary Par…
La. Rev. Stat. § 47:338.166 Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
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§338.166. Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized A. In order to provide additional funds for the operation of the governmental affairs of the parish of Avoyelles, the police jury of Avoyelles Parish is hereby authorized to …
La. Rev. Stat. § 47:338.167 Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
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§338.167. Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Richland. B. In…
La. Rev. Stat. § 47:338.168 East Ascension Consolidated Gravity Drainage District No
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§338.168. East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized A. In addition to any other sales and use tax levied and collected in the portion of Ascension Parish east of the Mississippi River and the cities therein, the East Ascension Consolidated …
La. Rev. Stat. § 47:338.169 Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St
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§338.169. Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district composed of Wards One, Two, Three, Four, Seven, and Ten of St…
La. Rev. Stat. § 47:338.17 Municipalities in Tensas Parish; authority to levy additional sales and use tax
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§338.17. Municipalities in Tensas Parish; authority to levy additional sales and use tax A. Notwithstanding any provision of law to the contrary, the governing authority of any municipality in the parish of Tensas may levy and collect an additional one percent sales and use tax w…
La. Rev. Stat. § 47:338.170 West Baton Rouge Parish Sales Tax District No
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§338.170. West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized A. The police jury of West Baton Rouge Parish may create a sales tax district which shall be designated as the West Baton Rouge Parish Sales Tax District No. 1. The district shall contain all or any …
La. Rev. Stat. § 47:338.171 Grant Parish Police Jury; sales and use tax authorized
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§338.171. Grant Parish Police Jury; sales and use tax authorized A. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the Grant Parish Police Jury is hereby authorized to levy and collect a sales and use tax not in excess of one perc…
La. Rev. Stat. § 47:338.172 Natchitoches Parish sales taxes authorized
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§338.172. Natchitoches Parish sales taxes authorized A.(1)(a) In addition to any other sales and use tax now or hereafter levied and collected, the governing authority of Natchitoches Parish is hereby authorized to levy and collect an additional sales and use tax not exceeding on…
La. Rev. Stat. § 47:338.173 Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
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§338.173. Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds A. The Jackson Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess o…
La. Rev. Stat. § 47:338.174 East Baton Rouge Parish; additional sales and use tax authorized
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§338.174. East Baton Rouge Parish; additional sales and use tax authorized A. In addition to the sales and use tax authorized in R.S. 47:338.159 and any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Bake…
La. Rev. Stat. § 47:338.175 St
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§338.175. St. Tammany Parish Police Jury; additional sales and use tax A. The police jury of St. Tammany Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent. B. In accordance with the provisions of Section 29(B) of Article …
La. Rev. Stat. § 47:338.176 St
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§338.176. St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization A. The St. Bernard Parish Police Jury and the St. Bernard Parish School Board are hereby authorized to jointly levy and collect a sales and use tax not to…
La. Rev. Stat. § 47:338.177 Richland Parish Police Jury; authority to levy additional sales tax
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§338.177. Richland Parish Police Jury; authority to levy additional sales tax A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half of one percent within the parish of Richland. B. In accordance with …
La. Rev. Stat. § 47:338.178 Sales tax district of Ward Six and Ward Nine of St
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§338.178. Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization A. The St. Mary Parish Council is hereby authorized to create within said parish a sales tax district designated as the Ward Six and Ward Nine Sales Tax District of St. Mary Parish. The distr…
La. Rev. Stat. § 47:338.179 Red River Parish School Board; authority to levy additional sales tax
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§338.179. Red River Parish School Board; authority to levy additional sales tax A. The Red River 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 Red River. B. In accordance with the pro…
La. Rev. Stat. § 47:338.18 City of Bogalusa; authority to levy additional sales and use tax
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§338.18. City of Bogalusa; authority to levy additional sales and use tax A. The governing authority of the city of Bogalusa may levy and collect an additional sales and use tax not in excess of one-third of one percent within the corporate limits of the city. B. The tax authoriz…
La. Rev. Stat. § 47:338.180 Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
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§338.180. Union Parish Police Jury; authority to levy additional sales tax; use of proceeds A. The Union Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one cent within the parish of Union. B. In accordance with the pro…
La. Rev. Stat. § 47:338.181 Franklin Parish; authority to levy additional sales tax
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§338.181. Franklin Parish; authority to levy additional sales tax A. The parish of Franklin, acting through its governing authority, is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Franklin. B. In accordan…
La. Rev. Stat. § 47:338.182 Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
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§338.182. Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent A. The Richland Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not to exceed a total of four percent within the parish of Richland…
La. Rev. Stat. § 47:338.183 Tangipahoa Parish Council; authority to levy additional sales and use tax
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§338.183. Tangipahoa Parish Council; authority to levy additional sales and use tax A. The Tangipahoa Parish Council is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Tangipahoa. B. In accordance with the pr…
La. Rev. Stat. § 47:338.183.1 Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
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§338.183.1. Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand A. The governing authority of a parish governed by a home rule charter and having…
La. Rev. Stat. § 47:338.184 Calcasieu Parish Police Jury; authority to levy additional sales and use tax
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§338.184. Calcasieu Parish Police Jury; authority to levy additional sales and use tax A. The Calcasieu Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one-half cent within the parish of Calcasieu. Such tax shall be imp…
La. Rev. Stat. § 47:338.185 Caldwell Parish Police Jury; authority to levy additional sales and use tax
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§338.185. Caldwell Parish Police Jury; authority to levy additional sales and use tax A. The Caldwell Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Caldwell. B. In accordance with the …
La. Rev. Stat. § 47:338.186 Sabine Parish Police Jury; authority to levy additional sales and use tax
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§338.186. Sabine Parish Police Jury; authority to levy additional sales and use tax A. The Sabine Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Sabine. B. In accordance with the provis…
La. Rev. Stat. § 47:338.187 St
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§338.187. St. Landry Parish; authority to levy additional sales and use tax A. The governing authority of St. Landry Parish is hereby authorized to levy and collect an additional sales and use tax not in excess of two percent within the parish of St. Landry. B. In accordance with…
La. Rev. Stat. § 47:338.188 West Carroll Parish Police Jury; authority to levy additional sales and use tax
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§338.188. West Carroll Parish Police Jury; authority to levy additional sales and use tax A.(1) The West Carroll Parish Police Jury is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of West Carroll under the provisi…
La. Rev. Stat. § 47:338.189 St
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§338.189. St. Bernard Parish; authority to levy additional sales and use tax A. The governing authority of St. Bernard Parish may levy and collect an additional sales and use tax, not to exceed one-half of one percent, within the parish. Pursuant to the provisions of Article VI, …
La. Rev. Stat. § 47:338.19 City of Bastrop; authority to levy additional sales and use tax
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§338.19. City of Bastrop; authority to levy additional sales and use tax A. The governing authority of the city of Bastrop may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the city. B. The tax authorized …
La. Rev. Stat. § 47:338.190 Vermilion Parish Hospital Service District No
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§338.190. Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized A. Hospital Service District No. 1 of Vermilion Parish (the district) is hereby authorized to levy and collect a sales and use tax not exceeding one percent within the boundaries of the …
La. Rev. Stat. § 47:338.191 Hospital Sales Tax District No
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§338.191. Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized A. Hospital Sales Tax District No. 2 of the Parish of Vermilion, State of Louisiana, referred to in this Section as the "sales tax district", is hereby…
La. Rev. Stat. § 47:338.192 Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
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§338.192. Authorization to levy and collect additional sales and use tax in certain parishes and municipalities A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the city of Natchitoches may levy and collect an additional one percent sal…
La. Rev. Stat. § 47:338.193 Authorization to levy and collect additional sales and use tax; Lafayette Parish
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§338.193. Authorization to levy and collect additional sales and use tax; Lafayette Parish A.(1) Notwithstanding any other provision of law to the contrary, the parish of Lafayette, the largest municipality within such parish, and any sales tax district or districts created by th…