reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:338.61 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.61. Authorization to levy and collect additional sales and use tax in Tensas Parish

RS 338.61 - Authorization to levy and collect additional sales and use tax in Tensas Parish A. The governing authority of Tensas Parish 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 the governing authority of Tensas Parish 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 combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish 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 proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of Tensas Parish, 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 governing authority of the parish of Tensas 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 Tensas Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Tensas 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 herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 2003, No. 399, §1, eff. June 18, 2003; Redesignated from R.S. 33:2721.13 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.62 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.62. Authorization to levy and collect additional sales and use tax; Livingston Parish

RS 338.62 - Authorization to levy and collect additional sales and use tax; Livingston Parish A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Livingston may levy and collect an additional one-half of one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which 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 the parish or any other political subdivision by any other provisions of law including any authority granted to any other political subdivision to exceed the rate limitations cited in Paragraph (1) of this Subsection. B. The proceeds of the tax authorized pursuant to this Section shall be used for such purposes as are determined by the parish governing authority, 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 parish governing authority 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. 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 the parish, 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 parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 2004, No. 192, §1, eff. July 1, 2004; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2721.14 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.63 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.63. Authorization to levy and collect additional sales and use tax in Richland Parish

RS 338.63 - Authorization to levy and collect additional sales and use tax in Richland Parish A. The governing authority of Richland Parish may levy and collect an additional sales and use tax not in excess of one-fourth of one percent. B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Richland Parish 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 combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish 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 so levied shall be imposed by ordinance of the governing authority of the parish of Richland 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 Richland Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Richland 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. 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 authorized pursuant to this Section shall be used for such lawful purposes as are determined by the governing authority of Richland Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2006, No. 135, §1, eff. July 1, 2006; Redesignated from R.S. 33:2721.15 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.64 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.64. Authorization to levy and collect additional sales and use tax in St. Helena Parish

RS 338.64 - Authorization to levy and collect additional sales and use tax in St. Helena Parish A. The governing authority of St. Helena Parish 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 the governing authority of the parish 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. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish 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 parish 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 St. Helena Parish, 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 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 funding waste collection and disposal. 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 2006, No. 366, §1, eff. June 15, 2006; Redesignated from R.S. 33:2721.16 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.64.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.64.1. Authorization to levy and collect additional sales and use tax in Iberville Parish

RS 338.64.1 - Authorization to levy and collect additional sales and use tax in Iberville Parish A. The governing authority of Iberville Parish 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 that the governing authority of the parish 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. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish 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 parish 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 Iberville Parish, 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 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 may be used for such lawful purposes as are determined by the governing authority of Iberville Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. Acts 2013, No. 245, §1.
LA Rev Stat § 47:338.65 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.65. Election

RS 338.65 - Election The resolution imposing any such tax shall be adopted by the governing body of the parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of R.S. 47:338.48 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated in accordance with the general laws of the state of Louisiana governing the authorization of general obligation bonds of the parish (except that the right to vote at any such election shall not be restricted to taxpaying voters), and the majority of those voting in such election shall have voted in favor of such tax and the funding thereof into bonds of such tax subject to the provisions and restrictions contained in R.S. 47:338.48 through 338.78. Voting machines shall be used as to any and all elections required under the provisions of R.S. 47:338.48 through 338.78. Acts 1957, No. 50, §1; Redesignated from R.S. 33:2722 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.66 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.66. Sales and use taxes of political subdivisions; authorized use after election

RS 338.66 - Sales and use taxes of political subdivisions; authorized use after election In those instances where a political subdivision has obtained the approval of a majority of the electors of that political subdivision voting at an election to levy sales and use taxes with the proceeds thereof dedicated to specific lawful purposes, but where the use and expenditure of such proceeds were made contingent upon the receipt of federal or state monies to match such use or expenditure in the proposition approved by said electors, the political subdivision is hereby authorized to use and expend such proceeds for those purposes approved by said electors without any requirement that such federal or state monies be available to match such use or expenditure. Any prior expenditures of such proceeds for purposes approved by said electors which was made without having been matched with federal or state monies and the funding thereof into bonds for such purposes are hereby ratified and approved. Acts 1989, No. 281, §1, eff. June 27, 1989; Redesignated from R.S. 33:2722.1 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.67 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.67. Division of avails or proceeds of tax; uses

RS 338.67 - Division of avails or proceeds of tax; uses The resolution imposing any tax hereunder, or amendments hereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the parish between the parish, the parish school board and the several incorporated cities, towns and villages in the parish, or any one or more of them, in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of R.S. 47:338.65. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof. Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §1; Acts 1961, No. 64, §1; Acts 1965, No. 134, §2; Redesignated from R.S. 33:2723 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.68 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.68. Funding of tax receipts into bonds

RS 338.68 - Funding of tax receipts into bonds Any parish, parish school board or incorporated municipality entitled to receive any avails or proceeds of any sales or use tax, or sales and use tax, imposed under the authority of R.S. 47:338.48 through 338.78; and any parish or incorporated municipality entitled to receive any avails or proceeds of any sales or use tax, or sales and use tax, under any other statutory authority including, but not limited to, R.S. 47:338.84, R.S. 47:338.85, and Act 188 of the Legislature of 1954, and whether imposed by the parish or by a municipality, without regard to whether such tax is now being levied, may through its governing body fund into bonds not to exceed seventy-five per centum of the avails of the tax as hereafter provided for the purpose of paying all or any part of the cost of one or more public improvements. Such proceeds or avails are hereinafter sometimes referred to as the "sales tax revenues". If the sales tax revenues are derived from taxes imposed pursuant to authority contained in R.S. 47:338.48 through 338.78, then such bonds may be issued by the parish, municipality or school board, as the case may be, for any one or more purposes as provided by R.S. 47:338.67, and as shall be approved by the electors. If the sales tax revenues are derived from taxes imposed under any other statutory authority including, but not limited to, R.S. 47:338.84, R.S. 47:338.85, and Act 188 of the Legislature of 1954, bonds may be issued hereunder for any lawful public improvement consistent with the purpose of the tax as set forth in the law and proceedings pursuant to which it is imposed. Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §1; Redesignated from R.S. 33:2724 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.69 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.69. Elections on tax and funding into bonds

RS 338.69 - Elections on tax and funding into bonds A. The question of the funding of the tax by the several political subdivisions receiving the benefit of the avails of the tax is to be submitted to the electors of the parish at the election called by the governing authority of the parish submitting to the electors of the parish the question as to the imposition of the tax, so that the question to be acted upon by the electors of the parish at that time is to cover both the imposition of the tax and the right on the part of the several political subdivisions receiving any part or portion of these avails to fund the avails into bonds. B. In any parish where an election has been held only to authorize the levy of a sales and use tax, pursuant to any authority, the question of the funding of the sales tax revenues may be submitted to the qualified electors of the political subdivision desiring to fund its sales tax revenues into bonds at a separate election held for such purpose in the manner provided in R.S. 47:338.65. In that event, the governing authority of the political subdivision in whose name bonds will be issued shall call, conduct and hold the election to authorize the issuance of such bonds. Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §2; Redesignated from R.S. 33:2725 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.70 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.70. Form and term of bonds; interest rate

RS 338.70 - Form and term of bonds; interest rate Such governing body shall, by resolution, fix the form and terms of the bonds and the rate or rates of interest, payable annually or semiannually, within the maximum rate prescribed herein, and the manner in which and prices within which the bonds may be sold. The bonds shall be payable in such medium and at such place or places within or without the state as may be fixed by such resolution. No bonds issued hereunder shall run for a longer period than twenty-five years from the date thereof, or bear a greater rate of interest than six per cent per annum, or be sold for less than par. All bonds shall be signed by the presiding officer of the governing body and by the secretary or clerk of the governing body, under its official seal, and the coupons shall be signed by the facsimile signatures of such officers. The delivery of any bonds or coupons so executed at any time thereafter shall be valid, although before the date of delivery the person or persons signing the bonds or coupons shall cease to hold office. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed seventy-five per cent of the amount of sales tax revenues estimated by the governing body to be collected in such year. Acts 1957, No. 50, §1; Redesignated from R.S. 33:2726 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.72 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.72. Certification of regularity of proceedings

RS 338.72 - Certification of regularity of proceedings A. Before bonds are issued hereunder, the issuing body shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital: "It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state." B. Such recital shall be deemed to be an authorized declaration of the governing body and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the issuing entity, does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notice has been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the issuing entity nor any taxpayer thereof shall be permitted to question the validity or regularity of the obligation or tax in any court or in any action or proceeding. Acts 1957, No. 50, §1; Redesignated from R.S. 33:2728 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.73 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.73. Registration of bonds; incontestability

RS 338.73 - Registration of bonds; incontestability After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon the words: "Incontestable. Secured by pledge and dedication of proceeds of sales taxes in _______________. Registered this ______ day of ____________, 20___. ___________________________ Secretary of State." Acts 1957, No. 50, §1; Redesignated from R.S. 33:2729 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.74 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.74. Tax exemption

RS 338.74 - Tax exemption All bonds issued under the provisions of R.S. 47:338.48 through 338.78 shall be exempt from taxation. Acts 1957, No. 50, §1; Redesignated from R.S. 33:2730 pursuant to Acts 2011, No. 248, §4.