Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:338.215 Town of Duson; hotel occupancy tax; authorization
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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…
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…