Louisiana Revised Statutes 33:3073 – Continued levy of tax by East Baton Rouge Parish
Terms Used In Louisiana Revised Statutes 33:3073
- District: means the Central Transition District or any successor thereto. See Louisiana Revised Statutes 33:3072
- Municipal tax: means the two percent sales and use tax levied by the city of Central as provided in La. See Louisiana Revised Statutes 33:3072
- Municipality: means the city of Central in East Baton Rouge Parish. See Louisiana Revised Statutes 33:3072
- Parish: means East Baton Rouge Parish. See Louisiana Revised Statutes 33:3072
- Parish tax: means the two percent sales and use tax levied in the unincorporated areas of the parish. See Louisiana Revised Statutes 33:3072
Notwithstanding any law to the contrary, upon incorporation of Central, the parish may continue to levy and collect the parish tax within the corporate limits of the municipality, pursuant to an intergovernmental agreement between the parish and municipality, for the purpose of providing essential public services to, or funding essential public services for, the citizens within Central until the Central Transition District levies and collects a two percent sales and use tax, the municipality levies and collects a two percent sales and use tax, the end of the quarter following the election to impose the municipal tax if the proposition is not approved by the electorate, or twelve months after the incorporation becomes final, whichever occurs first.
Acts 2005, No. 10, §1, eff. June 9, 2005.