Louisiana Revised Statutes 47:338.135 – Madison Parish School Board; authority to levy and collect additional sales and use tax
Terms Used In Louisiana Revised Statutes 47:338.135
- 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.
- 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
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
A. The Madison Parish School Board may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which such a school board is authorized to levy and, pursuant to La. Const. Art. VI, § 29(B) of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by La. Rev. Stat. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the tax may be used for any lawful purpose of the board. The proposition authorizing the levy of the tax may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the school board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 1999, No. 728, §1, eff. July 1, 1999; Acts 2001, No. 727, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 20, eff. June 12, 2011; Redesignated from La. Rev. Stat. 33:2737.73 pursuant to Acts 2011, No. 248, §4.