Louisiana Revised Statutes 40:1501.3 – Ouachita Parish Fire Protection District No. 1; authority to levy additional sales and use tax
Terms Used In Louisiana Revised Statutes 40:1501.3
- Board: means a board of commissioners, governing a fire protection district. See Louisiana Revised Statutes 40:1491
- District: means a fire protection district created under the provisions of this Part. See Louisiana Revised Statutes 40:1491
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.
A. The Ouachita Parish Fire Protection District No. 1 is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the Ouachita Parish Fire Protection District No. 1 pursuant to the provisions of La. Const. Art. VI, § 30 .
B. The proceeds of the tax herein authorized shall be used for maintaining and operating fire protection facilities and obtaining water for fire protection purposes.
C. The sales and use tax so levied shall be imposed by an ordinance of the Board of Commissioners of Ouachita Parish Fire Protection District No. 1 and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II, Title 47 of the Louisiana Revised Statutes of 1950; said tax being previously approved by a majority of the electors of Ouachita Parish voting in an election conducted in accordance with the election laws of the state of Louisiana on October 21, 1995.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
Acts 1996, 1st Ex. Sess., No. 25, §1, eff. May 6, 1996.