Louisiana Revised Statutes 47:337.5 – No political subdivision shall impose or increase a sale and use tax unless that tax or increase has an effective date of the first of January, the first of April, the first of July,
Terms Used In Louisiana Revised Statutes 47:337.5
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
§337.5. Local sales and use taxes effective date
No political subdivision shall impose or increase a sale and use tax unless that tax or increase has an effective date of the first of January, the first of April, the first of July, or the first of October, and the secretary and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in La. Rev. Stat. 47:337.23. Except for the notice to the secretary and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax.
NOTE: §337.5 as amended by Acts 2023, No. 375, eff. Jan. 1, 2024.
§337.5. Local sales and use taxes effective date
A.(1) The tax, interest, or penalty rates in a taxing jurisdiction, as established pursuant to La. Rev. Stat. 47:337.4, shall not be changed unless the change has an effective date of the first of January, the first of April, the first of July, or the first of October, and the Louisiana Uniform Local Sales Tax Board and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in La. Rev. Stat. 47:337.23. For purposes of this Section, a tax rate change shall include any of the following:
(a) A rate change due to the levy of a new tax.
(b) The change in a rate for an existing tax.
(c) A rate change due to an annexation or other boundary modification by the taxing authority.
(d) A rate change caused by the execution or expiration of a cooperative endeavor agreement to which the taxing authority is a party.
(e) Implementation, amendment, or repeal of an optional sales tax exemption or exclusion.
(2) Except for the notice to the Louisiana Uniform Local Sales Tax Board and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax.
B. A taxing authority shall notify the appropriate single collector for the parish no less than sixty days prior to the date a change in a tax, interest, or penalty rate becomes effective. However, the single collector for the parish may authorize a shorter time for a taxing authority to provide the notice required pursuant to the provisions of this Subsection. Failure or refusal of a taxing authority to provide timely notice to the single collector for a parish in accordance with the requirements of this Subsection shall be an absolute defense against any claim by a taxing authority against the single tax collector for the parish relating to a change in tax, interest, or penalty rate.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2023, No. 375, §1, eff. Jan. 1, 2024.