LA Rev Stat § 47:338.193 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.193. Authorization to levy and collect additional sales and use tax; Lafayette Parish

RS 338.193 - Authorization to levy and collect additional sales and use tax; Lafayette Parish A.(1) Notwithstanding any other provision of law to the contrary, the parish of Lafayette, the largest municipality within such parish, and any sales tax district or districts created by the governing authority of such parish pursuant to R.S. 47:338.54 may levy and collect an additional sales and use tax of up to one percent pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana; provided that such levy shall not result in an increase in the rate of the sales and use tax levied within the parish or any portion of the parish in excess of one percent. The additional sales and use tax shall not be subject to the combined rate limitations established by Article VI, Section 29(A) of the Constitution of Louisiana, nor any other provision of law to the contrary, including the combined rate limitation established by R.S. 47:338.54. (2) The authority granted in this Section shall not limit any prior taxing authority granted to such parish, municipality, or sales tax district, or to the school board or any other political subdivision within such parish pursuant to any other provision of law, whether or not such additional tax has been levied on July 1, 2006. Specifically, any tax levied under the authority of this Section shall not be used or included in the calculation of the tax limit authorization for any political subdivision in R.S. 47:338.54. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of such parish, the governing authority of the largest municipality within such parish, or the governing authority of the sales tax district if the district is provided such authority, as the case may be, including the funding of the avails of the additional tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of such parish, municipality, or sales tax district, as the case may be, and shall be levied upon the sale at retail, the use, lease, or rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services all as defined in this Chapter. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of such parish, municipality, or sales tax district, as the case may be, in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax. D. The tax authorized by this Section shall be in addition to all other sales and use taxes being collected by the respective governing authorities and shall be collected at the same time and in the same manner as set forth in this Chapter. Acts 2006, No. 583, §1, eff. July 1, 2006; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2738.85 pursuant to Acts 2011, No. 248, §4.