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La. Rev. Stat. § 47:338.70 Form and term of bonds; interest rate
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§338.70. Form and term of bonds; interest rate Such governing body shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein, and the manner in which and prices within w…
La. Rev. Stat. § 47:338.71 Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
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§338.71. Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues A. Bonds issued hereunder shall not constitute an indebtedness or pledge of the general credit of the parish, parish school board or muni…
La. Rev. Stat. § 47:338.72 Certification of regularity of proceedings
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§338.72. Certification of regularity of proceedings A. Before bonds are issued hereunder, the issuing body shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital: "It is certified …
La. Rev. Stat. § 47:338.73 Registration of bonds; incontestability
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§338.73. Registration of bonds; incontestability 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 b…
La. Rev. Stat. § 47:338.74 Tax exemption
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§338.74. Tax exemption All bonds issued under the provisions of R.S. 47:338.48 through 338.78 shall be exempt from taxation. Acts 1957, No. 50, §1; Redesignated from R.S. 33:2730 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:338.75 Powers not limited by other laws
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§338.75. Powers not limited by other laws The provisions of R.S. 47:338.48 through 338.78 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred thereby shall not be affected or limited by any other provision of any statute …
La. Rev. Stat. § 47:338.76 Negotiable quality of bonds
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§338.76. Negotiable quality of bonds Bonds issued hereunder shall have all the qualities of negotiable paper and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchaser…
La. Rev. Stat. § 47:338.77 Contesting legality of bonds; presumptions
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§338.77. Contesting legality of bonds; presumptions For a period of thirty days from the date of the publication of the resolution authorizing bonds hereunder and pledging and dedicating sales tax revenues thereto, any person in interest may contest the legality of the bonds prov…
La. Rev. Stat. § 47:338.78 Present sales or use tax laws not prejudiced; funding rights
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§338.78. Present sales or use tax laws not prejudiced; funding rights A. In any parish or incorporated municipality where a sales or use tax has been imposed and is now being collected, or an election has been held authorizing such a tax to be imposed and collected, any proceedin…
La. Rev. Stat. § 47:338.79 West Feliciana Parish School Board; levy authorized
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§338.79. West Feliciana Parish School Board; levy authorized The West Feliciana Parish School Board is hereby authorized to levy and collect a sales tax of one per cent as hereinafter set forth. Acts 1962, No. 276, §1; Redesignated from R.S. 33:2735.1 pursuant to Acts 2011, No. 2…
La. Rev. Stat. § 47:338.8 Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
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§338.8. Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans A. Notwithstanding any other provision of law, the governing authorities of the parishes of East Baton Rouge, Jefferson, and Orleans are hereby authorized subject to voter approval to levy and collect wi…
La. Rev. Stat. § 47:338.80 Ordinance; approval by qualified electors
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§338.80. Ordinance; approval by qualified electors The sales tax shall be imposed by an ordinance of the West Feliciana Parish School 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 pe…
La. Rev. Stat. § 47:338.81 Tax as additional; collection
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§338.81. Tax as additional; collection The tax 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 317. Acts 1962, No. 276, §3; Redesignate…
La. Rev. Stat. § 47:338.82 Purpose for tax
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§338.82. Purpose for tax The ordinance imposing the tax, 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 for said purposes. Acts 1962, No. 276, §4; Redesignated …
La. Rev. Stat. § 47:338.83 Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
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§338.83. Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds A. The Concordia Parish School Board is hereby authorized to levy and collect a sales tax of one per cent within the Parish of Concordia as hereinafter set forth. B. The sales tax so levie…
La. Rev. Stat. § 47:338.84 Parish and city school boards; authority to levy sales tax; use of proceeds; report format
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§338.84. Parish and city school boards; authority to levy sales tax; use of proceeds; report format A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of the respective parishes and cities of the…
La. Rev. Stat. § 47:338.85 Jefferson and St
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§338.85. Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Jefferson a…
La. Rev. Stat. § 47:338.86 Lafayette Parish School Board; use of sales and use tax proceeds; issuance of
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§338.86. Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds A. In the event the parish school board of the Parish of Lafayette, state of Louisiana (herein referred to as "Lafayette Parish School Board" or "board") should find and determine, after …
La. Rev. Stat. § 47:338.87 Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
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§338.87. Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds A. In the event the parish school board of the Parish of Ascension, State of Louisiana (herein referred to as "Ascension Parish School Board" or "board") should find and determine, after …
La. Rev. Stat. § 47:338.88 St
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§338.88. St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the publi…
La. Rev. Stat. § 47:338.89 Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
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§338.89. Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and secondary…
La. Rev. Stat. § 47:338.9 Tax authorized; rate; St
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§338.9. Tax authorized; rate; St. Landry Parish municipalities Notwithstanding any other provision of law to the contrary, the governing body of any municipality within the parish of St. Landry is hereby authorized to levy and collect within the corporate limits of the municipali…
La. Rev. Stat. § 47:338.90 West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
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§338.90. West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom A. In order to provide additional funds for the purpose of maintaining and operating the public elementary and seco…
La. Rev. Stat. § 47:338.91 Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
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§338.91. Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions A. There is hereby created the Lutcher-Gramercy General Improvement District, hereinafter called the "district," which shall be a body politic and corporate and po…
La. Rev. Stat. § 47:338.92 Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
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§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 subdivisi…
La. Rev. Stat. § 47:338.93 Sales and use tax; authorization to levy and collect
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§338.93. Sales and use tax; authorization to levy and collect A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools in the district and/or for the operation of the public elementary and secondary sc…
La. Rev. Stat. § 47:338.94 Allocation and distribution of proceeds
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§338.94. Allocation and distribution of proceeds The net proceeds, after collection expenses, derived from the levy of said sales tax shall be allocated monthly by the district, through the state treasurer, and distributed as follows: A. Sixty per cent of the net tax proceeds to …
La. Rev. Stat. § 47:338.95 General powers of board; liberal construction
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§338.95. General powers of board; liberal construction In addition to the powers and authority herein specifically granted, the board is hereby granted and shall have and exercise all powers necessary or convenient for the carrying out of its objects and purposes, and to this end…
La. Rev. Stat. § 47:338.96 Prior levies unaffected
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§338.96. Prior levies unaffected Nothing contained in R.S. 47:338.92 through 338.96 shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to January 1, 1967 shall be used, and in all such cases the disposition of the proceeds…
La. Rev. Stat. § 47:338.97 Sabine Parish governing authority; authority to levy sales tax; use of proceeds
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§338.97. Sabine Parish governing authority; authority to levy sales tax; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Sabine Parish and/or for the operation of the public…
La. Rev. Stat. § 47:338.98 St
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§338.98. St. Bernard parish; additional sales and use tax In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and…
La. Rev. Stat. § 47:338.99 Imposition by ordinance; election
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§338.99. Imposition by ordinance; election The additional sales tax so levied shall be imposed by an ordinance of the governing authority of said parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption o…
La. Rev. Stat. § 47:339 Louisiana Sales and Use Tax Commission for Remote Sellers
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§339. Louisiana Sales and Use Tax Commission for Remote Sellers A. The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter referred to as "commission", is created and established within the Department of Revenue for the administration and collection of the sale…
La. Rev. Stat. § 47:339.1 Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
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§339.1. Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales A. In addition to the duties of the commission pursuant to R.S. 47:339, the commission shall: (1) Develop a single electronic return for all state and local sales and use taxes in consultation with…
La. Rev. Stat. § 47:340 Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
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§340. Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers A. The duties of the commission shall be exercised and discharged under the supervision and direction of a commission with voting power and a non-voting executive director, all of whom shall be appoi…
La. Rev. Stat. § 47:340.1 Marketplace facilitators; collection and remittance of state and local sales and use
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§340.1. Marketplace facilitators; collection and remittance of state and local sales and use tax A. Definitions. For purposes of this Section, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise: (1) "Accommodations in…
La. Rev. Stat. § 47:341 Imposition of tax; municipalities and parishes
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§341. Imposition of tax; municipalities and parishes A. Any municipality or parish shall have the right to impose a license tax on any person conducting any business herein enumerated within the territorial jurisdiction of the municipality or parish at a rate which shall not exce…
La. Rev. Stat. § 47:342 General definitions
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§342. General definitions For the purposes of this Chapter, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the Chapter, the following words shall have the respective meanings ascribed to each in this Section. (1) Business. "Busin…
La. Rev. Stat. § 47:343 Payment of tax
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§343. Payment of tax A. Except as otherwise expressly provided, the first license tax herein authorized to be levied shall be due and payable to the tax collector as follows: (1) In the case of any business which is subject to license under this Chapter, commencing on or after th…
La. Rev. Stat. § 47:344 New business; license due upon commencement
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§344. New business; license due upon commencement In the case of a new business, the license tax is due and payable upon commencement of the business. Within forty days after commencing the business, each person shall compute in the manner provided by R.S. 47:348 the balance of t…
La. Rev. Stat. § 47:345 Change of ownership or lessee
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§345. Change of ownership or lessee A. The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January…
La. Rev. Stat. § 47:346 Separate license required for each location, based on primary class of business
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§346. Separate license required for each location, based on primary class of business Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes …
La. Rev. Stat. § 47:347 Class of business
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§347. Class of business In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must b…
La. Rev. Stat. § 47:348 Period used where gross receipts are the measure of the license
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§348. Period used where gross receipts are the measure of the license A. The basis for determining the amount of the annual licenses provided by this Chapter, where the license is measured by gross receipts shall be as follows: (1) If the business has been conducted previously by…
La. Rev. Stat. § 47:349 Taxpayers required to keep records; confidentiality
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§349. Taxpayers required to keep records; confidentiality A. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination…
La. Rev. Stat. § 47:35 Neighborhood assistance tax credit
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§35. Neighborhood assistance tax credit A. The following words and phrases used in this Section, unless a different meaning is plainly required by the context, shall have the following meanings: (1) "Business firm" means any business entity authorized to do business in the state …
La. Rev. Stat. § 47:350 Application for licenses
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§350. Application for licenses A. Every person subject to a license tax levied by this Chapter shall apply to the collector for a license before the same becomes delinquent, as provided in this Chapter. The application shall state all facts necessary to determine the amount of ta…
La. Rev. Stat. § 47:351 Failure to pay tax; judgment prohibiting further pursuit of business
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§351. Failure to pay tax; judgment prohibiting further pursuit of business A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector is…
La. Rev. Stat. § 47:351.1 Occupational license tax refunds
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§351.1. Occupational license tax refunds Any taxpayer may apply to the collector for a refund of occupational license tax paid that was not due. A taxpayer may appeal the collector's action on a claim for refund to the Local Tax Division of the Board of Tax Appeals, in the same m…
La. Rev. Stat. § 47:352 Collector authorized to make rules and regulations
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§352. Collector authorized to make rules and regulations A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for di…
