Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
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…
La. Rev. Stat. § 47:338.194 North Caddo Hospital Service District; sales tax authorization
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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…