reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:338.15 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.15. Tax authorized; rate; town of Merryville

RS 338.15 - Tax authorized; rate; town of Merryville Notwithstanding any other provision of law, the governing authority of the town of Merryville is hereby authorized to levy and collect within the corporate limits of the town an additional tax of one-half of one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, all as defined in Chapter 2 of this Subtitle. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Section 29(A) of Article VI of the Constitution of Louisiana and such tax shall be in addition to the additional sales and use taxes authorized to be levied and collected by the town under the provisions of R.S. 47:338.1. Such tax shall be levied only after the question of its imposition has been submitted to and has been approved by a majority of the qualified electors of the town voting on the proposition at an election called for the purpose in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; however, the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the town may be expended. Acts 1997, No. 650, §1, eff. July 3, 1997; Redesignated from R.S. 33:2711.14 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.16. City of Shreveport; authority to levy additional sales and use tax

RS 338.16 - City of Shreveport; authority to levy additional sales and use tax A. The governing authority of the city of Shreveport may levy and collect an additional sales and use tax not in excess of one-quarter of one percent within the corporate limits of the city. B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Article VI, Section 29(B) of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Article VI, Section 29(A) of the Constitution of Louisiana, nor to the rate limitations established by R.S. 47:338.1 or 338.54, nor to any rate limitation established in any other authority. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the rate limitations cited in this Subsection. C.(1) Such sales and use tax shall be imposed by ordinance of the governing authority of the city 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Shreveport. (2) The ordinance imposing the tax shall be adopted only if the question of the imposition of the tax is approved by a majority of the qualified electors voting on the proposition at the election scheduled to be held in the city of Shreveport on November 8, 2016. D. The sales and use tax authorized in this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E.(1) The proceeds of the tax shall be used for salaries, benefits, equipment and personnel for the fire and police departments of the city of Shreveport. (2) The proposition shall state the purposes for which the tax is to be dedicated and the proceeds from the tax shall be expended only in accordance with the proposition approved by the electors at the election authorizing such tax. Acts 2002, No. 44, §1, eff. June 25, 2002; Acts 2004, No. 362, §1; Redesignated from R.S. 33:2711.15 pursuant to Acts 2011, No. 248, §4; Acts 2014, No. 668, §1. NOTE: See Acts 2004, No. 362, §3, relative to repeal of Acts 1975, No. 573, Acts 1978, No. 554, Acts 1980, No. 411, Acts 1984, No. 163, and Acts 2003, No. 265.
LA Rev Stat § 47:338.17 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.17. Municipalities in Tensas Parish; authority to levy additional sales and use tax

RS 338.17 - Municipalities in Tensas Parish; authority to levy additional sales and use tax A. Notwithstanding any provision of law to the contrary, the governing authority of any municipality in the parish of Tensas may levy and collect an additional one percent sales and use tax within the corporate limits of the municipality. B. The tax authorized by this Section shall be in addition to all other taxes which the respective municipality is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the municipality or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the respective municipality 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the municipality. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. The sales and use tax herein authorized 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 herein authorized may be used for such lawful purposes as are determined by the governing authority of the respective municipality, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 1999, No. 159, §1, eff. June 9, 1999; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2711.16 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.18 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.18. City of Bogalusa; authority to levy additional sales and use tax

RS 338.18 - City of Bogalusa; authority to levy additional sales and use tax A. The governing authority of the city of Bogalusa may levy and collect an additional sales and use tax not in excess of one-third of one percent within the corporate limits of the city. B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Bogalusa. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. No such election shall be held prior to July 31, 2000. D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E. The purpose of such tax shall be for improvements to a jail facility for the city of Bogalusa, including but not limited to renovations and additional construction, and for operation and maintenance of the facility and the general public safety needs of the city. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 1999, No. 1129, §1, eff. July 9, 1999; Redesignated from R.S. 33:2711.17 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.19. City of Bastrop; authority to levy additional sales and use tax

RS 338.19 - City of Bastrop; authority to levy additional sales and use tax A. The governing authority of the city of Bastrop may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the city. B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Bastrop. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E. The purpose of such tax shall be for improvements to streets and roads in the city of Bastrop, including but not limited to construction, repair, and maintenance. The proposition or propositions shall state the purposes for which the tax is to be dedicated and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law. F. The governing authority of the city of Bastrop may create a sales tax district or districts, containing all or any portion of the city, in which the tax authorized by this Section may be levied. Any sales tax district shall be created by ordinance which shall set forth the boundaries of the district. The governing authority of the city shall be the governing authority of any sales tax district. Acts 2003, No. 695, §1, eff. June 27, 2003; Redesignated from R.S. 33:2711.19 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.20 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.20. Town of Springfield; authority to levy additional sales and use tax

RS 338.20 - Town of Springfield; authority to levy additional sales and use tax A. The governing authority of the town of Springfield may levy and collect an additional sales and use tax not in excess of one-half of one percent within the corporate limits of the town. B. The tax authorized by this Section shall be in addition to all other taxes which the town is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the town or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Springfield. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E. The purpose of such tax shall be for improvements to the sewer system in the town of Springfield, including but not limited to construction, repair, and maintenance. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from said tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2004, No. 235, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.20 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.21. Town of Lake Providence; authority to levy additional sales and use tax

RS 338.21 - Town of Lake Providence; authority to levy additional sales and use tax A. The governing authority of the town of Lake Providence may levy and collect an additional one percent sales and use tax within the corporate limits of the town. B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of the town is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the town or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the town 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the town of Lake Providence. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. E. The purpose of such tax shall be for the improvement, maintenance, and/or repair of public streets within the corporate limits of the town of Lake Providence, including but not limited to the acquisition, maintenance, and repair of equipment for such purpose. The proposition or propositions shall state the purposes for which the tax is to be dedicated, and the proceeds from such tax shall be expended only in accordance with the proposition or propositions approved by the electors at the election authorizing such tax. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2004, No. 244, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.21 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.22 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.22. Village of Baskin; authority to levy additional sales and use tax

RS 338.22 - Village of Baskin; authority to levy additional sales and use tax A. The governing authority of the village of Baskin may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the village. B. The tax authorized by this Section shall be in addition to all other taxes which the village is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the village or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the village 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the village of Baskin. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. The sales and use tax herein authorized 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 herein authorized may be used for such lawful purposes as are determined by the governing authority of the village, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2004, No. 323, §1, eff. June 18, 2004; Redesignated from R.S. 33:2711.22 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.24 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.24. City of Winnsboro; authority to levy additional sales and use tax

RS 338.24 - City of Winnsboro; authority to levy additional sales and use tax A. The governing authority of the city of Winnsboro may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city as provided in this Section. B. The tax authorized by this Section shall be in addition to all other taxes which the city is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the city or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. Such sales and use tax shall be imposed by ordinance of the governing authority of the city 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, all as defined in Chapter 2 of this Subtitle, within the corporate limits of the city of Winnsboro. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. 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. E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of the city, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2008, No. 99, §1, eff. July 1, 2008; Redesignated from R.S. 33:2711.24 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.24.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.24.1. Town of Homer; authority to levy additional sales and use tax

RS 338.24.1 - Town of Homer; authority to levy additional sales and use tax A. The governing authority of Homer may levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the municipality. B. The tax authorized by this Section shall be in addition to all other taxes which Homer is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of Article VI of the Constitution of Louisiana nor to the rate limitations established by R.S. 47:338.1 and 338.54. The authority granted in this Section shall not limit any prior taxing authority granted to Homer or any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the cited rate limitations. C. The sales and use tax shall be imposed by ordinance of the governing authority of the town 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, all as defined in Chapter 2 of this Subtitle; however, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. D. 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. E. The proceeds of the tax authorized by this Section may be used for such lawful purposes as are determined by the governing authority of Homer, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2014, No. 545, §1, eff. June 9, 2014.