2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds

RS 47:338.109 - Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
A. In order to provide additional funds for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish, the Assumption Parish School Board is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent, in addition to the actual sales and use tax in effect on January 1, 1981, within the parish of Assumption, including the municipalities therein, as hereinafter set forth.
B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax, insofar as it applies within the municipality of Napoleonville, shall be authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana, by an additional one percent.
C. The sales and use tax so levied shall be imposed by an ordinance or resolution of the Assumption Parish School Board and shall be levied 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 on sales of services in the parish of Assumption, including the municipalities therein, all as presently defined in R.S. 47:301 through 318; however, the ordinance or resolution imposing said tax shall be adopted by the school board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish of Assumption at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in said election on the question shall have voted in favor of the imposition of such tax. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and to provide for the collection of the tax within the parish of Assumption, including the municipalities therein, and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All costs of conducting the election required by this Section shall be borne by the Assumption Parish School Board.
D. This tax shall be in addition to all other taxes, including any municipal sales taxes, and shall be collected at the same time and in the same manner and pursuant to the definitions, practices, and procedures set forth in R.S. 47:301 through 318, or in such other manner as may be set forth by the Assumption Parish School Board in the ordinance or resolution imposing said tax. However, the Assumption Parish School Board shall have the right to contract with the State Department of Revenue, or any other public agency authorized to collect a sales and use tax for the collection of the said additional sales tax jointly with the sales and use tax of such other agency.
E. The proceeds of the tax herein authorized shall be used exclusively to supplement other revenues available to the Assumption Parish School Board for the payment of salaries of teachers and other personnel employed in the public elementary and secondary schools of Assumption Parish, and for the operation and maintenance of schools in Assumption Parish.
F. Nothing contained in this Section shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to the effective date of this Section shall be used, and the disposition of the proceeds of sales taxes heretofore authorized or levied by the Assumption Parish School Board shall be made in accordance with the authorization under which such tax was levied and is being collected.
G. The funds raised by the Assumption Parish School Board pursuant to the provisions of this Section shall not be considered by the State Board of Elementary and Secondary Education or by the state Department of Education in the application of the state equalization formula or the distribution of proceeds of any other kind or nature by the State Board of Elementary and Secondary Education and the state Department of Education.
Added by Acts 1981, No. 523, §1, eff. July 19, 1981; Redesignated from R.S. 33:2737.47 pursuant to Acts 2011, No. 248, §4.