Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
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 …
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…