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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:338.27 Ordinance imposing tax; purposes of tax
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§338.27. Ordinance imposing tax; purposes of tax The ordinance imposing said tax, authorized by R.S. 47:338.1, and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely fo…
La. Rev. Stat. § 47:338.28 Repeal
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§338.28. Repeal All laws or parts of laws in conflict herewith be and the same are hereby repealed, but nothing herein contained shall amend, repeal or modify any special laws relative to the taxing power of particular municipalities. Acts 1950, No. 285, §5. Amended by Acts 1950,…
La. Rev. Stat. § 47:338.29 Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
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§338.29. Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number A. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003. B. Terminated on July 1, 2000, by Acts 1998, No. 23, §1. C. This S…
La. Rev. Stat. § 47:338.3 Sales tax authorized; rate; town of Zachary
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§338.3. Sales tax authorized; rate; town of Zachary Notwithstanding any other provision of law, and in addition to any other sales tax now or hereafter levied and collected, the governing authority of the town of Zachary is hereby authorized to levy and collect within the corpora…
La. Rev. Stat. § 47:338.30 Funding of sales tax revenues
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§338.30. Funding of sales tax revenues Any incorporated municipality of the State of Louisiana, through its governing authority, may fund into negotiable bonds, in the manner hereinafter provided, the avails or proceeds of any special sales and use tax which may be levied and col…
La. Rev. Stat. § 47:338.31 Authority to issue bonds
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§338.31. Authority to issue bonds In order to obtain funds for the purpose of paying all or any part of the cost of any one or more public improvements on which the sales tax revenues may be expended, the governing authority of any municipality may issue bonds of the municipality…
La. Rev. Stat. § 47:338.32 Election
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§338.32. Election Whenever the governing authority of a municipality desires to issue bonds as herein provided, it shall order an election to be held to determine whether or not it is the sense of the qualified electors of the municipality that the bonds be so issued and secured.…
La. Rev. Stat. § 47:338.33 Form and term of bonds
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§338.33. Form and term of bonds The governing authority of the municipality shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semi-annually, with the maximum rate prescribed herein. The bonds shall be payable in such …
La. Rev. Stat. § 47:338.34 Security for bonds
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§338.34. Security for bonds Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales tax revenues of the municipality, and shall not constitute an indebtedness or pledge of the general credit of the municipality within the meaning of any constitutio…
La. Rev. Stat. § 47:338.35 Pledge of revenues; rights of bondholders
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§338.35. Pledge of revenues; rights of bondholders Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of all or such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of s…
La. Rev. Stat. § 47:338.36 Priorities
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§338.36. Priorities The governing authority may in any resolution authorizing such bonds provide for the respective priorities of separate blocks, series or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith …
La. Rev. Stat. § 47:338.37 Discontinuance or decrease of tax prohibited
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§338.37. Discontinuance or decrease of tax prohibited When any bonds shall have been issued hereunder, neither the Legislature of Louisiana nor the municipality may discontinue or decrease the tax or permit same to be discontinued or decreased in anticipation of the collection of…
La. Rev. Stat. § 47:338.38 Resolutions; contents
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§338.38. Resolutions; contents Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the…
La. Rev. Stat. § 47:338.39 Advertisement for bids; private sale
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§338.39. Advertisement for bids; private sale All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published at least once a week for three weeks, the first publication to be made at least twenty-one (21) days preceding the date fix…
La. Rev. Stat. § 47:338.4 Tax authorized; city of New Orleans
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§338.4. Tax authorized; city of New Orleans Notwithstanding any other provision of law, the governing body of the city of New Orleans is hereby authorized to levy and collect within the corporate limits of the city a tax of one-half percent upon the occupancy of hotel rooms locat…
La. Rev. Stat. § 47:338.40 Trust fund
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§338.40. Trust fund The proceeds of the sale of bonds issued hereunder shall constitute a trust fund to be used exclusively for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obliged to see to the application t…
La. Rev. Stat. § 47:338.41 Regularity of proceedings; recital on bonds
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§338.41. Regularity of proceedings; recital on bonds Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital: "It is certi…
La. Rev. Stat. § 47:338.42 Registration
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§338.42. Registration After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered wi…
La. Rev. Stat. § 47:338.43 Tax exemption; bonds as security
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§338.43. Tax exemption; bonds as security All bonds issued under the provisions of R.S. 47:338.30 through 338.47 and the interest thereon shall be exempt from taxation. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the …
La. Rev. Stat. § 47:338.44 Provisions as cumulative
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§338.44. Provisions as cumulative The provisions of R.S. 47:338.30 through 338.47 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.30 through 338.47 shall not be affected or limited by any other provisio…
La. Rev. Stat. § 47:338.45 Negotiability
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§338.45. Negotiability Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the negotiable instruments law of the state of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings f…
La. Rev. Stat. § 47:338.46 Publication of resolution; prescription on testing validity
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§338.46. Publication of resolution; prescription on testing validity The resolution authorizing the issuance of bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the municipality …
La. Rev. Stat. § 47:338.47 City of New Orleans; not applicable
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§338.47. City of New Orleans; not applicable The provisions of R.S. 47:338.30 through 338.46 shall not be applicable to the city of New Orleans. Acts 1962, No. 300, §18; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2717.18 pursuant to Acts 2…
La. Rev. Stat. § 47:338.48 Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
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§338.48. Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds A. The respective governing bodies of the parishes of Madison, Iberville, East Feliciana, West Baton Rouge, Ascension, St. John the Baptist, St. Charles, St. Tammany,…
La. Rev. Stat. § 47:338.49 Authorization to levy and collect tax in St
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§338.49. Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds A. The St. Mary Parish Police Jury, as governing authority of the Parish of St. Mary, State of Louisiana, is hereby authorized to lev…
La. Rev. Stat. § 47:338.5 Tax authorized; rate; city of New Iberia
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§338.5. Tax authorized; rate; city of New Iberia Notwithstanding any other provision of law, the governing body of the city of New Iberia is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon t…
La. Rev. Stat. § 47:338.50 Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
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§338.50. Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds A. The Lincoln Parish Police Jury, as governing authority of the parish of Lincoln, State of Louisiana, is hereby authorized to levy a…
La. Rev. Stat. § 47:338.51 Authorization to levy and collect tax in St
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§338.51. Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds A. The St. Landry Parish Police Jury, as governing authority of the parish of St. Landry, state of Louisiana, is hereby authorized …
La. Rev. Stat. § 47:338.52 Tax authorized; rate
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§338.52. Tax authorized; rate A. Any parish of the state is hereby authorized to levy and collect an additional sales and use tax outside of municipal limits not in excess of one percent in addition to the sales tax authorized to the parish on the effective date of this Section. …
La. Rev. Stat. § 47:338.53 Collection of sales and use taxes in certain parishes
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§338.53. Collection of sales and use taxes in certain parishes Any sales and use tax levied by a political subdivision shall be collected by the sheriff of the parish in which the political subdivision is located if sales and use taxes levied by the political subdivision are bein…
La. Rev. Stat. § 47:338.54 Additional sales and use tax authorized
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§338.54. Additional sales and use tax authorized A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of any parish or school board may levy and collect an additional tax upon the sale at retail, the use, the lease or renta…
La. Rev. Stat. § 47:338.54.1 Sales and use rate tax limits; Lafourche Parish
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§338.54.1. Sales and use rate tax limits; Lafourche Parish The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate the levy of the full rate of a sales and use tax that was approved by the voters on September 27, 1986, if the tax increase is approved by…
La. Rev. Stat. § 47:338.55 Additional sales and use tax authorized
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§338.55. Additional sales and use tax authorized A.(1) In addition to any other authority granted by a home rule charter or otherwise, the governing authority of Vernon Parish or the Vernon Parish School Board may levy and collect an additional parishwide tax upon the sale at ret…
La. Rev. Stat. § 47:338.56 Authorization to levy and collect tax in Evangeline Parish; procedure; collection;
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§338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds A. In addition to any other authority granted by R.S. 47:338.54 or otherwise, any school district in Evangeline Parish ("district")…
La. Rev. Stat. § 47:338.57 Authorization to levy and collect additional sales and use tax in Morehouse Parish
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§338.57. Authorization to levy and collect additional sales and use tax in Morehouse Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Morehouse Parish may levy and collect an additional one percent sales and use tax within the paris…
La. Rev. Stat. § 47:338.58 Authorization to levy and collect additional sales and use tax in Livingston Parish
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§338.58. Authorization to levy and collect additional sales and use tax in Livingston Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Livingston Parish may levy and collect an additional one percent sales and use tax within the par…
La. Rev. Stat. § 47:338.59 Authorization to levy and collect additional sales and use tax in Catahoula Parish
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§338.59. Authorization to levy and collect additional sales and use tax in Catahoula Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Catahoula Parish may levy and collect an additional one percent sales and use tax within the paris…
La. Rev. Stat. § 47:338.6 Tax authorized; rate; city of Jeanerette
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§338.6. Tax authorized; rate; city of Jeanerette Notwithstanding any other provision of law, the governing body of the city of Jeanerette is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon t…
La. Rev. Stat. § 47:338.60 Authorization to levy and collect additional sales and use tax in Tensas Parish
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§338.60. Authorization to levy and collect additional sales and use tax in Tensas Parish A. The governing authority of Tensas Parish may levy and collect an additional sales and use tax not in excess of three-fourths of one percent. B. The tax authorized by this Section shall be …
La. Rev. Stat. § 47:338.61 Authorization to levy and collect additional sales and use tax in Tensas Parish
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§338.61. Authorization to levy and collect additional sales and use tax in Tensas Parish A. The governing authority of Tensas Parish 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. § 47:338.62 Authorization to levy and collect additional sales and use tax; Livingston Parish
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§338.62. Authorization to levy and collect additional sales and use tax; Livingston Parish A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Livingston may levy and collect an additional one-half of one percent sales and us…
La. Rev. Stat. § 47:338.63 Authorization to levy and collect additional sales and use tax in Richland Parish
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§338.63. Authorization to levy and collect additional sales and use tax in Richland Parish A. The governing authority of Richland Parish may levy and collect an additional sales and use tax not in excess of one-fourth of one percent. B. The tax authorized by this Section shall be…
La. Rev. Stat. § 47:338.64 Authorization to levy and collect additional sales and use tax in St
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§338.64. Authorization to levy and collect additional sales and use tax in St. Helena Parish A. The governing authority of St. Helena Parish 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 additi…
La. Rev. Stat. § 47:338.64.1 Authorization to levy and collect additional sales and use tax in Iberville Parish
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§338.64.1. Authorization to levy and collect additional sales and use tax in Iberville Parish A. The governing authority of Iberville Parish 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 additi…
La. Rev. Stat. § 47:338.65 Election
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§338.65. Election The resolution imposing any such tax shall be adopted by the governing body of the parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of R.S. 47:338.48 through 338.78 shall have been submitted to …
La. Rev. Stat. § 47:338.66 Sales and use taxes of political subdivisions; authorized use after election
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§338.66. Sales and use taxes of political subdivisions; authorized use after election In those instances where a political subdivision has obtained the approval of a majority of the electors of that political subdivision voting at an election to levy sales and use taxes with the …
La. Rev. Stat. § 47:338.67 Division of avails or proceeds of tax; uses
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§338.67. Division of avails or proceeds of tax; uses The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the parish between the parish,…
La. Rev. Stat. § 47:338.68 Funding of tax receipts into bonds
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§338.68. Funding of tax receipts into bonds Any parish, parish school board or incorporated municipality entitled to receive any avails or proceeds of any sales or use tax, or sales and use tax, imposed under the authority of R.S. 47:338.48 through 338.78; and any parish or incor…
La. Rev. Stat. § 47:338.69 Elections on tax and funding into bonds
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§338.69. Elections on tax and funding into bonds A. The question of the funding of the tax by the several political subdivisions receiving the benefit of the avails of the tax is to be submitted to the electors of the parish at the election called by the governing authority of th…
La. Rev. Stat. § 47:338.7 Tax authorized; rate; city of Monroe
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§338.7. Tax authorized; rate; city of Monroe Notwithstanding any other provision of law, the governing body of the city of Monroe is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate upon the sale …
