Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:338.126 St
1.6K chars
§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
1.5K chars
§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
2.7K chars
§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
2.4K chars
§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
2.0K chars
§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
2.0K chars
§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
1.9K chars
§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
1.8K chars
§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
2.0K chars
§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
2.3K chars
§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
2.0K chars
§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
2.8K chars
§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
2.2K chars
§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
1.8K chars
§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
1.9K chars
§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
1.6K chars
§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
1.9K chars
§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
1.9K chars
§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
3.0K chars
§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
2.1K chars
§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
1.6K chars
§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
1.1K chars
§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
1.7K chars
§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
0.9K chars
§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
0.3K chars
§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
12.2K chars
§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
4.2K chars
§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…
La. Rev. Stat. § 47:338.15 Tax authorized; rate; town of Merryville
1.6K chars
§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
2.0K chars
§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
1.6K chars
§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
1.9K chars
§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
1.9K chars
§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
2.0K chars
§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
2.0K chars
§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
2.2K chars
§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
2.3K chars
§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
2.4K chars
§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
4.1K chars
§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
2.5K chars
§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
6.0K chars
§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
2.1K chars
§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
2.4K chars
§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
3.6K chars
§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
3.1K chars
§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
5.0K chars
§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
3.2K chars
§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
2.0K chars
§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
2.3K chars
§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
4.7K chars
§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
2.2K chars
§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…