reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:338.121 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds

RS 338.121 - Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Calcasieu Parish School Board is hereby authorized to levy an additional one-half of one percent sales and use tax within the parish of Calcasieu under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana. B. The proceeds of the tax herein authorized shall be dedicated exclusively for supplementing the salaries of teachers and other employees of the Calcasieu Parish School Board. C. The sales and use tax so levied shall be imposed by resolution of the Calcasieu Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, 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; provided that the resolution imposing the tax shall be adopted by the Calcasieu Parish 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 to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax. 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 Chapter 2 of this Subtitle. Acts 1995, No. 2, §1, eff. May 15, 1995; Redesignated from R.S. 33:2737.59 pursuant to Acts 2011, No. 248, §4. NOTE: See Acts 1995, No. 2, §2 relative to termination of authority to call election.
LA Rev Stat § 47:338.122 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.122. Ouachita Parish School Board; authority to levy additional sales and use tax

RS 338.122 - Ouachita Parish School Board; authority to levy additional sales and use tax A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Ouachita, excluding the city of Monroe. B. In accordance with the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. C. The sales and use tax so levied shall be imposed by ordinance of the Ouachita Parish School Board 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 in Ouachita Parish, excluding the city of Monroe, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Ouachita Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of Ouachita Parish, excluding the city of Monroe, 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 imposition of the tax. D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317. Acts 1995, No. 3, §1, eff. May 17, 1995; Redesignated from R.S. 33:2737.60 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.123 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.123. Webster Parish School Board; authority to levy additional sales and use tax

RS 338.123 - Webster Parish School Board; authority to levy additional sales and use tax A. The Webster Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Webster under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which tax shall be in addition to all other sales and use taxes which the school board is authorized to levy and collect, including without limitation the taxes authorized 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 school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by resolution of the Webster Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish of Webster, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Webster Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Webster at an election to be conducted in accordance with the general 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. This tax shall be in addition to all other sales and use taxes being collected by the school board and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1995, No. 4, §1, eff. May 18, 1995; Redesignated from R.S. 33:2737.61 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.124 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds

RS 338.124 - Union Parish School Board; authority to levy additional sales and use tax; use of proceeds A. Notwithstanding any other provision of law to the contrary, the Union Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Union under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the Union Parish School Board is authorized to levy and collect, including, without limitation, taxes authorized by R.S. 47:338.54. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by resolution of the Union Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, 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; provided that the resolution imposing the tax shall be adopted by the Union Parish 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 to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax. 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 Chapter 2 of this Subtitle. Acts 1995, No. 896, §1; Redesignated from R.S. 33:2737.62 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.125 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.125. Caldwell Parish School Board; authority to levy additional sales and use tax

RS 338.125 - Caldwell Parish School Board; authority to levy additional sales and use tax A. The Caldwell Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of Caldwell under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which tax shall be in addition to all other sales and use taxes which the school board is authorized to levy and collect, including without limitation the taxes authorized 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 school board. C. The sales and use tax so levied shall be imposed by resolution of the Caldwell Parish School Board, and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish of Caldwell, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the Caldwell Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of Caldwell at an election to be conducted in accordance with the general 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. This tax shall be in addition to all other sales and use taxes being collected by the school board and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1996, No. 3, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.63 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.126 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.126. St. Bernard Parish School Board; authority to levy additional sales and use tax

RS 338.126 - St. Bernard Parish School Board; authority to levy additional sales and use tax A. The St. Bernard Parish School Board is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of St. Bernard. B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. C. The sales and use tax so levied shall be imposed by resolution of the parish school board 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 in the parish, all as defined in Chapter 2 of this Subtitle. The resolution imposing said tax shall be adopted by the St. Bernard Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax. D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1996, No. 4, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.64 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.127 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.127. Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds

RS 338.127 - Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds A. The Franklin Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of Franklin pursuant to the provisions of Article VI, Section 29(B) of the Constitution of Louisiana. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by resolution of the Franklin Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, 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. The resolution imposing the tax shall be adopted by the Franklin Parish 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 to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax. 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 Chapter 2 of this Subtitle. Acts 1996, No. 14, §1, eff. June 26, 1996; Redesignated from R.S. 33:2737.65 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.128 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.128. Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board

RS 338.128 - Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board A. The Rapides Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent. B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any other limitation, including but not limited to the limit set by R.S. 47:338.54. C.(1) The governing authority of the parish school district is authorized to create a special district or districts to utilize the additional tax authorized herein. Any special district or districts so created may contain all or any portion of territory contained within the boundaries of the parish. (2) Any such district shall be created by ordinance of the school board which shall set forth therein the boundaries of the area or areas to be included in the district. (3) The governing authority of any such district created by a school board shall be the school board, its domicile shall be the regular meeting place of said school board, and the officers of such school board shall be the officers of the district. D. The sales and use tax so levied shall be imposed by ordinance of the parish school board 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 in the parish or district, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish or district at an election 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 imposition of the tax. E. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. F. The proceeds of the tax herein authorized shall be used exclusively for supplementing the salaries of teachers and other employees of the parish school board and for related benefits. Acts 1996, No. 32, §1, eff. July 2, 1996; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2737.66 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.129 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.129. Ouachita Parish School Board; authority to levy additional sales and use tax

RS 338.129 - Ouachita Parish School Board; authority to levy additional sales and use tax A. The Ouachita Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within all or any portion of the parish, excluding the city of Monroe. B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law. C. The Ouachita Parish School Board is authorized to create one or more school districts, or use any existing school districts, any or all of which shall have the authority to use the additional tax authorized in this Section. Any such district or districts may contain all or any portion of Ouachita Parish, excluding the city of Monroe. The Ouachita Parish School Board shall be the governing authority of any such school district. D. The sales and use tax so levied shall be imposed by ordinance of the Ouachita Parish School Board 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 in Ouachita Parish or the school district or districts, excluding the city of Monroe, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the Ouachita Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish or of the school district or districts, excluding the city of Monroe, at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax. E. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317. Acts 1997, No. 1408, §1, eff. July 15, 1997; Redesignated from R.S. 33:2737.67 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.130 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.130. Calcasieu Parish School Board; authority to levy additional sales and use tax

RS 338.130 - Calcasieu Parish School Board; authority to levy additional sales and use tax A. The Calcasieu Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent. B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax authorized in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law. C. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the Calcasieu Parish School Board, including 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 so levied 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 of tangible personal property, and on sales of services in Calcasieu Parish, all as defined in Chapter 2 of this Subtitle; provided that 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 Calcasieu Parish at an election to be conducted 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. E. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317. Acts 1997, No. 1408, §2, eff. July 15, 1997; Redesignated from R.S. 33:2737.68 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.131 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.131. Beauregard Parish School Board; authority to levy additional sales and use tax

RS 338.131 - Beauregard Parish School Board; authority to levy additional sales and use tax A. The Beauregard Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish. B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law. C. The sales and use tax so levied shall be imposed by ordinance of the Beauregard Parish School Board 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 Chapter 2 of this Subtitle, in Beauregard Parish. However, the ordinance imposing said tax shall be adopted by the Beauregard Parish 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 to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax. D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E. The proceeds of the tax authorized by this Subsection shall be used exclusively for supplementing the salaries and related benefits of teachers and other employees of the school board. Acts 1997, No. 312, §1, eff. June 17, 1997; Redesignated from R.S. 33:2737.69 pursuant to Acts 2011, No. 248, §4.