§ 47:338.201 Hotel occupancy tax; Jefferson and Orleans parishes
§ 47:338.202 Hotel occupancy tax in Jefferson Parish
§ 47:338.203 Hotel occupancy tax in Jefferson Parish
§ 47:338.204 City of Winnsboro; hotel occupancy tax; authorization
§ 47:338.205 City of Mansfield; hotel occupancy tax; authorization
§ 47:338.206 Allen Parish; hotel occupancy tax; authorization
§ 47:338.207 Certain municipalities; hotel occupancy tax; authorization
§ 47:338.208 Hotel/motel occupancy tax in the city of Opelousas
§ 47:338.209 Hotel occupancy tax in the city of Natchitoches
§ 47:338.210 City of Bunkie; hotel occupancy tax; authorization
§ 47:338.211 City of Youngsville; hotel occupancy tax; authorization
§ 47:338.212 City of Zachary; hotel occupancy tax; authorization
§ 47:338.213 City of Scott; hotel occupancy tax; authorization
§ 47:338.214 City of Carencro; hotel occupancy tax; authorization
§ 47:338.215 A.(1) In addition to any other tax levied and collected, the governing authority of Duson may levy and collect a tax upon the paid occupancy of hotel rooms located within the town. T
§ 47:338.216 A.(1) In addition to any other tax levied and collected, the governing authority of the city of Baker may levy and collect a tax upon the paid occupancy of hotel rooms located within
§ 47:338.217 A.(1) In addition to any other tax levied and collected, the governing authority of the city of Gonzales may levy and collect a tax upon the paid occupancy of hotel rooms located wit
§ 47:338.218 A.(1) In addition to any other tax levied and collected, the governing authority of the town of Jonesboro may levy and collect a tax upon the paid occupancy of hotel rooms located wi
§ 47:338.219 A.(1) Notwithstanding any other provision of law, and in addition to any other tax levied and collected or authorized to be levied, the governing authority of the Southwest Louisiana
§ 47:338.220 A.(1) In addition to any other tax levied and collected, the governing authority of St. Bernard Parish may levy and collect a tax upon the paid occupancy of hotel rooms located withi
§ 47:338.221 A.(1) In addition to any other tax levied and collected, the governing authority of the city of New Orleans may levy and collect a tax upon the paid occupancy of short-term rentals l
§ 47:338.222 A.(1) In addition to any other tax levied and collected, the governing authority of the city of Crowley may levy and collect a tax upon the paid occupancy of hotel rooms located with
§ 47:338.223 A.(1) In addition to any other tax levied and collected, the governing authority of the town of Henderson may levy and collect a tax upon the paid occupancy of hotel rooms located wi
§ 47:338.224 A. All occupancy taxes administered or collected by the secretary of the Department of Revenue shall be subject to the provisions of Chapter 18 of this Subtitle.
§ 47:338.225 A.(1) In addition to any other tax levied and collected, the governing authority of the city of Denham Springs may levy and collect a tax upon the paid occupancy of hotel rooms locat
§ 47:338.226 A.(1) In addition to any other tax levied and collected, the governing authority of the city of Eunice may levy and collect a tax upon the paid occupancy of hotel rooms located withi

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D > Part J - Hotel and Motel Occupancy Taxes

  • administration: means the direct application of a drug to the body of a patient or research subject by injection, inhalation, ingestion, or any other means. See Louisiana Revised Statutes 37:1164
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Biological product: has the meaning assigned by Section 351 of the Public Health Service Act, 42 U. See Louisiana Revised Statutes 37:1164
  • Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1262
  • Board: means the Louisiana Board of Pharmacy. See Louisiana Revised Statutes 37:1164
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Costs: is a monetary amount assessed to cover administrative expenses, including but not limited to licensure, permitting, certification, registration, and the investigation and prosecution of a disciplinary action. See Louisiana Revised Statutes 37:1164
  • delivery: means the actual, constructive, or attempted transfer of a drug or device from one person to another, whether or not for a consideration. See Louisiana Revised Statutes 37:1164
  • distribution: means the delivery of a drug or device other than by administering or dispensing. See Louisiana Revised Statutes 37:1164
  • Drug: means :

                (a) Any substance recognized as a drug in the official compendium, or supplement thereto, designated by the board for use in the diagnosis, cure, mitigation, treatment, or prevention of diseases in humans or other animals. See Louisiana Revised Statutes 37:1164

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Manufacturer: means a person who manufactures drugs and includes a labeler, primary distributor, or person who prepares drugs in dosage form by mixing. See Louisiana Revised Statutes 37:1164
  • Manufacturing: means the production, preparation, propagation, conversion, or processing of a drug or device, either directly or indirectly, by extraction from substances of natural origin or independently by means of chemical or biological synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, and the promotion and marketing of such drugs or devices. See Louisiana Revised Statutes 37:1164
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Permit: means the grant of authority by the board to any person authorizing the practice of pharmacy at a site. See Louisiana Revised Statutes 37:1164
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Person: means an individual, corporation, partnership, association, or any other legal entity, including government. See Louisiana Revised Statutes 37:1164
  • Pharmacy: means any place located within this state where drugs are dispensed and pharmacy primary care is provided, and any place outside of this state where drugs are dispensed and pharmacy primary care is provided to residents of this state. See Louisiana Revised Statutes 37:1164
  • Physician: means a natural person who is the holder of an allopathic (M. See Louisiana Revised Statutes 37:1262
  • 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
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • 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
  • Suspension: means the withdrawal of the license, permit, certification, or registration to practice pharmacy in the state for a period of time. See Louisiana Revised Statutes 37:1164
  • Telemedicine: means the practice of health care delivery, diagnosis, consultation, treatment, and transfer of medical data by a physician using technology that enables the physician and a patient at two locations separated by distance to interact. See Louisiana Revised Statutes 37:1262
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Venue: The geographical location in which a case is tried.