™Your Policy Risk Impact Agent
0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:338.194 North Caddo Hospital Service District; sales tax authorization
1.8K chars
§338.194. North Caddo Hospital Service District; sales tax authorization A. The governing authority of the North Caddo Hospital Service District, referred to in this Section as the "district", may levy and collect a sales and use tax not to exceed one percent within the boundarie…
La. Rev. Stat. § 47:338.195 Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
0.5K chars
§338.195. Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governin…
La. Rev. Stat. § 47:338.196 Authority to levy additional sales and use tax; Union Parish School Board
1.6K chars
§338.196. Authority to levy additional sales and use tax; Union Parish School Board A. The Union Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the territorial jurisdiction of the parish. B. In accorda…
La. Rev. Stat. § 47:338.197 Additional sales and use tax authorized for certain municipalities
1.9K chars
§338.197. Additional sales and use tax authorized for certain municipalities A. Notwithstanding any other provisions of law to the contrary, the governing authority of any municipality with a population of not less than twelve thousand eight hundred fifty persons and not more tha…
La. Rev. Stat. § 47:338.198 Avoyelles Parish School Board; authority to levy additional sales and use tax
1.6K chars
§338.198. Avoyelles Parish School Board; authority to levy additional sales and use tax A. The Avoyelles Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the territorial jurisdiction of the parish. B. In…
La. Rev. Stat. § 47:338.199 Jefferson Davis Parish School Board; authority to levy additional sales and use
1.6K chars
§338.199. Jefferson Davis Parish School Board; authority to levy additional sales and use tax A. The Jefferson Davis Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one-half of one percent within the territorial jurisdict…
La. Rev. Stat. § 47:338.2 Tax authorized; rate; town of St
1.2K chars
§338.2. Tax authorized; rate; town of St. Francisville Notwithstanding any other provision of law, the governing body of the town of St. Francisville is hereby authorized to levy and collect within the corporate limits of the town a tax of two per cent upon the sale at retail, th…
La. Rev. Stat. § 47:338.20 Town of Springfield; authority to levy additional sales and use tax
2.4K chars
§338.20. Town of Springfield; authority to levy additional sales and use tax A. The governing authority of the town of Springfield 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 town. B. The tax aut…
La. Rev. Stat. § 47:338.201 Hotel occupancy tax; Jefferson and Orleans parishes
18.1K chars
§338.201. Hotel occupancy tax; Jefferson and Orleans parishes A.(1) Except as provided in Subsection D of this Section, in addition to any other tax or assessment levied or authorized by law, the governing authorities of the parish of Jefferson and the parish of Orleans are hereb…
La. Rev. Stat. § 47:338.202 Hotel occupancy tax in Jefferson Parish
18.8K chars
§338.202. Hotel occupancy tax in Jefferson Parish A. The governing authority of the parish of Jefferson is hereby authorized and empowered to levy and collect a tax upon the paid occupancy of hotel rooms located on the east bank of the Mississippi River within the parish. The hot…
La. Rev. Stat. § 47:338.203 Hotel occupancy tax in Jefferson Parish
3.3K chars
§338.203. Hotel occupancy tax in Jefferson Parish A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the Jefferson Parish Council, whether acting as the governing authority of Jefferson Parish or as the governing…
La. Rev. Stat. § 47:338.204 City of Winnsboro; hotel occupancy tax; authorization
2.6K chars
§338.204. City of Winnsboro; hotel occupancy tax; authorization A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Winnsboro may levy and collect a tax upon the paid occu…
La. Rev. Stat. § 47:338.205 City of Mansfield; hotel occupancy tax; authorization
2.6K chars
§338.205. City of Mansfield; hotel occupancy tax; authorization A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Mansfield may levy and collect a tax upon the paid occu…
La. Rev. Stat. § 47:338.206 Allen Parish; hotel occupancy tax; authorization
3.5K chars
§338.206. Allen Parish; hotel occupancy tax; authorization A.(1)(a) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of Allen Parish may, in accordance with Subsection B of this Section, le…
La. Rev. Stat. § 47:338.207 Certain municipalities; hotel occupancy tax; authorization
2.6K chars
§338.207. Certain municipalities; hotel occupancy tax; authorization A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of any municipality having a population of less than ten thousand…
La. Rev. Stat. § 47:338.208 Hotel/motel occupancy tax in the city of Opelousas
3.2K chars
§338.208. Hotel/motel occupancy tax in the city of Opelousas A. Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the city of Opelousas governing authority, whether acting as the governing authority of the city of …
La. Rev. Stat. § 47:338.209 Hotel occupancy tax in the city of Natchitoches
3.0K chars
§338.209. Hotel occupancy tax in the city of Natchitoches A.(1) Notwithstanding any other provision of law, and in addition to any other tax now or hereafter levied and collected, the governing authority of the city of Natchitoches is hereby authorized and empowered to levy and c…
La. Rev. Stat. § 47:338.21 Town of Lake Providence; authority to levy additional sales and use tax
2.5K chars
§338.21. Town of Lake Providence; authority to levy additional sales and use tax A. The governing authority of the town of Lake Providence may levy and collect an additional one percent sales and use tax within the corporate limits of the town. B. The tax authorized by this Secti…
La. Rev. Stat. § 47:338.210 City of Bunkie; hotel occupancy tax; authorization
2.5K chars
§338.210. City of Bunkie; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Bunkie may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax s…
La. Rev. Stat. § 47:338.211 City of Youngsville; hotel occupancy tax; authorization
2.5K chars
§338.211. City of Youngsville; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Youngsville may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occup…
La. Rev. Stat. § 47:338.212 City of Zachary; hotel occupancy tax; authorization
2.5K chars
§338.212. City of Zachary; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Zachary may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax…
La. Rev. Stat. § 47:338.213 City of Scott; hotel occupancy tax; authorization
2.5K chars
§338.213. City of Scott; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Scott may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax sha…
La. Rev. Stat. § 47:338.214 City of Carencro; hotel occupancy tax; authorization
2.4K chars
§338.214. City of Carencro; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Carencro may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy t…
La. Rev. Stat. § 47:338.215 Town of Duson; hotel occupancy tax; authorization
2.4K chars
§338.215. Town of Duson; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of Duson may levy and collect a tax upon the paid occupancy of hotel rooms located within the town. The hotel occupancy tax shall not excee…
La. Rev. Stat. § 47:338.216 City of Baker; hotel occupancy tax; authorization
2.4K chars
§338.216. City of Baker; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Baker may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax sha…
La. Rev. Stat. § 47:338.217 City of Gonzales; hotel occupancy tax; authorization
2.5K chars
§338.217. City of Gonzales; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Gonzales may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy t…
La. Rev. Stat. § 47:338.218 Town of Jonesboro; hotel occupancy tax; authorization
2.4K chars
§338.218. Town of Jonesboro; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the town of Jonesboro may levy and collect a tax upon the paid occupancy of hotel rooms located within the town. The hotel occupancy…
La. Rev. Stat. § 47:338.219 Hotel and motel occupancy tax in Calcasieu Parish
3.1K chars
§338.219. Hotel and motel occupancy tax in Calcasieu Parish A.(1) Notwithstanding any other provision of law, and in addition to any other tax levied and collected or authorized to be levied, the governing authority of the Southwest Louisiana Convention and Visitors Bureau may le…
La. Rev. Stat. § 47:338.22 Village of Baskin; authority to levy additional sales and use tax
2.0K chars
§338.22. Village of Baskin; authority to levy additional sales and use tax A. The governing authority of the village of Baskin may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the village. B. The tax authorized by th…
La. Rev. Stat. § 47:338.220 St
2.4K chars
§338.220. St. Bernard Parish; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of St. Bernard Parish may levy and collect a tax upon the paid occupancy of hotel rooms located within the parish. The hotel occupancy…
La. Rev. Stat. § 47:338.221 City of New Orleans; short-term rental occupancy tax
2.9K chars
§338.221. City of New Orleans; short-term rental occupancy tax A.(1) In addition to any other tax levied and collected, the governing authority of the city of New Orleans may levy and collect a tax upon the paid occupancy of short-term rentals located within the city. The occupan…
La. Rev. Stat. § 47:338.222 City of Crowley; hotel occupancy tax; authorization
2.6K chars
§338.222. City of Crowley; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Crowley may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax…
La. Rev. Stat. § 47:338.223 Town of Henderson; hotel occupancy tax; authorization
2.6K chars
§338.223. Town of Henderson; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the town of Henderson may levy and collect a tax upon the paid occupancy of hotel rooms located within the town. The hotel occupancy…
La. Rev. Stat. § 47:338.224 Collection and administration of occupancy taxes
0.6K chars
§338.224. Collection and administration of occupancy taxes A. All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle. B. All occupancy taxes levied pursuant to this Part may be …
La. Rev. Stat. § 47:338.225 City of Denham Springs; hotel occupancy tax; authorization
2.4K chars
§338.225. City of Denham Springs; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Denham Springs may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel…
La. Rev. Stat. § 47:338.226 City of Eunice; hotel occupancy tax; authorization
2.3K chars
§338.226. City of Eunice; hotel occupancy tax; authorization A.(1) In addition to any other tax levied and collected, the governing authority of the city of Eunice may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax s…
La. Rev. Stat. § 47:338.23 City of Monroe; authority to levy additional sales and use tax
3.3K chars
§338.23. City of Monroe; authority to levy additional sales and use tax A. The governing authority of the city of Monroe 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 as provided for in this S…
La. Rev. Stat. § 47:338.24 City of Winnsboro; authority to levy additional sales and use tax
2.1K chars
§338.24. City of Winnsboro; authority to levy additional sales and use tax A. The governing authority of the city of Winnsboro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city as provided in this Section. B.…
La. Rev. Stat. § 47:338.24.1 Town of Homer; authority to levy additional sales and use tax
1.9K chars
§338.24.1. Town of Homer; authority to levy additional sales and use tax A. The governing authority of Homer may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorized by this Section sh…
La. Rev. Stat. § 47:338.24.2 Town of Jonesville; sales and use tax; authorization
2.4K chars
§338.24.2. Town of Jonesville; sales and use tax; authorization A. Notwithstanding any other provision of law to the contrary except Subsection F of this Section, the governing authority of the town of Jonesville may levy and collect a sales and use tax not in excess of one perce…
La. Rev. Stat. § 47:338.24.3 City of Carencro; authority to levy additional sales and use tax
2.1K chars
§338.24.3. City of Carencro; authority to levy additional sales and use tax A. The governing authority of the city of Carencro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorized …
La. Rev. Stat. § 47:338.24.4 Town of Duson; authority to levy additional sales and use tax
2.1K chars
§338.24.4. Town of Duson; authority to levy additional sales and use tax A. The governing authority of the town of Duson may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorized by thi…
La. Rev. Stat. § 47:338.24.5 City of Scott; authority to levy additional sales and use tax
2.6K chars
§338.24.5. City of Scott; authority to levy additional sales and use tax A. The governing authority of the city of Scott may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorized by thi…
La. Rev. Stat. § 47:338.24.6 City of Abbeville; authority to levy additional sales and use tax
3.1K chars
§338.24.6. City of Abbeville; authority to levy additional sales and use tax A. The governing authority of the city of Abbeville may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorize…
La. Rev. Stat. § 47:338.25 Imposition of tax; election
0.9K chars
§338.25. Imposition of tax; election The sales tax authorized by R.S. 47:338.1 shall be imposed by an ordinance of the governing body 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 personal…
La. Rev. Stat. § 47:338.26 Cumulative nature of tax; collection
0.4K chars
§338.26. Cumulative nature of tax; collection The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through…
La. Rev. Stat. § 47:338.261 Sales tax on cigarette papers
4.9K chars
§338.261. Sales tax on cigarette papers A. Any governing authority may levy a tax of not more than twenty-five cents per pack upon the sale at retail of cigarette papers in the parish. The tax shall be in addition to any other sales tax levied by the state or any other taxing aut…
La. Rev. Stat. § 47:338.262 Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
3.6K chars
§338.262. Lincoln Parish; sales and use tax; North Louisiana Exhibition Center A. In order to provide for the construction, operation, and maintenance of a facility, to be known as the North Louisiana Exhibition Center, to be used for exhibitions, expositions, or entertainment or…
La. Rev. Stat. § 47:338.263 Tax authorization
2.0K chars
§338.263. Tax authorization A. The governing authorities of the parishes of St. Charles and St. John the Baptist, or parishes acting jointly or in cooperation with one or more parishes as provided in Article VI, Section 20 of the Constitution of Louisiana, are hereby authorized t…
La. Rev. Stat. § 47:338.264 Parish tourist commission; hotel occupancy tax; authorization
3.4K chars
§338.264. Parish tourist commission; hotel occupancy tax; authorization A.(1) Notwithstanding any other provision of law to the contrary, and in addition to any other tax levied and collected, a parish tourist commission with geographic boundaries that are coterminous with the go…
