Louisiana Revised Statutes 40:1501.7 – Caddo Parish Fire District No. 1; authority to levy sales and use tax
Terms Used In Louisiana Revised Statutes 40:1501.7
- 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. Notwithstanding any other provision of law to the contrary, Caddo Parish Fire District No. 1 may levy and collect a sales and use tax not to exceed one percent pursuant to the provisions of La. Const. Art. VI, § 30 . Caddo Parish Fire District No. 1 may levy the tax only if the levy of the tax is approved by a majority of the electors in the district who vote on a proposition authorizing the levy of the tax.
B. The proceeds of the tax authorized by this Section shall be used for maintaining and operating fire protection facilities, for obtaining water for fire protection purposes, or for any other lawful purpose as determined by the governing board.
C. The sales and use tax so levied shall be imposed by an ordinance of the district 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 of Title 47 of the Louisiana Revised Statutes of 1950.
D. The tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as other local sales and use taxes.
Acts 2014, No. 232, §1, eff. May 28, 2014.