A.  The governing authority of any municipality which operates under a home rule charter and which contracts for law enforcement services with the sheriff of the parish where the municipality is located is hereby authorized to levy an additional sales and use tax not in excess of one percent within the municipality.

B.  In accordance with the provisions of Paragraph 29(B) of La. Const. Art. VI of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Paragraph 29(A) of La. Const. Art. VI of Louisiana and shall be in addition to the additional tax authorized by La. Rev. Stat. 47:338.1.

C.  The sales and use tax so levied shall be imposed by ordinance of the governing authority of the municipality and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the municipality, all as defined in La. Rev. Stat. 47:301 through 317.  However, the ordinance imposing said tax shall be adopted by the governing authority of the municipality only after the question of the imposition of the tax shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.

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 La. Rev. Stat. 47:301 through 317.

E.  The proceeds of the tax, less reasonable and necessary costs of administration, shall be used for the purpose of funding costs associated with the provision of law enforcement services in the municipality.

Acts 1993, No. 799, §1; Redesignated from La. Rev. Stat. 33:2711.12 pursuant to Acts 2011, No. 248, §4.