2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3074. Central Transition District; sales tax

RS 33:3074 - Central Transition District; sales tax
A. In furtherance of the purposes of this Part, the Central Transition District is hereby created as a special taxing district whose boundaries are coterminous with the municipality, and it shall be a body politic and corporate and a political subdivision of the state with all of the powers of a political subdivision and with such further powers and functions as are set forth in this Section. It is hereby determined that the creation of the district and the carrying out of its public purpose is in all respects a public and governmental purpose for the improvement of the health, safety, welfare, comfort, and security of the people of the municipality, and that such purposes are public purposes, and that the district will be performing an essential governmental function and meeting a public obligation in the exercise of the powers conferred upon it by this Section.
B.(1) The district shall be administered and governed by a board of directors of five persons composed of:
(a) The mayor-president or his designee.
(b) One member appointed by the senator representing Senate District No. 13.
(c) One member appointed by the member of the House of Representatives representing House District No. 65.
(d) The chairpersons for the petition for incorporation of Central or their designees.
(2) The appointed members shall be selected on the basis of their experience in financial matters and their stature and ability to act effectively for the best interests of the municipality.
(3) The board shall elect one of its members as chairman and another as treasurer. The board shall appoint a secretary and such other officers as are deemed necessary who need not be directors of the district.
(4) A majority of the directors shall constitute a quorum, and a majority vote of the directors constituting the quorum shall be necessary for any action taken by the district. No vacancy on the board shall impair the right of a quorum to exercise all of the rights and perform all of the duties of the district.
(5) The board shall fix the place or places at which meetings shall be held. The domicile of the district shall be within the parish.
(6) The members of the board shall serve without salary or per diem allowance.
C. The district shall have all of the rights and powers necessary to carry out and effectuate the purposes and provisions of this Section. The district shall be subject to the laws pertaining to open meetings, public records, official journals, dual office holding and employment, and the Code of Governmental Ethics. Without limiting the generality of the foregoing, the district shall have the following rights and powers:
(1) To adopt bylaws and prescribe rules for the regulation of its affairs and the conduct of its business.
(2) To adopt an official seal and alter the same at its pleasure.
(3) To maintain an office within the parish at such place as it may designate.
(4) To sue and be sued.
(5) To receive, administer, and comply with the conditions and requirements respecting any gift, grant, or donation of any property or money.
(6) To apply and contract for assistance from the United States or other public or private sources, whether in the form of a grant or loan or otherwise.
(7) To make and execute contracts, intergovernmental agreements, and other instruments necessary in the exercise of the powers and functions of the district under this Part, including contracts with persons, firms, corporations, and others.
(8) To pledge or assign any contracts or rights of the district.
(9) To employ such personnel as may be required in the judgment of the board and to fix and pay their compensation from funds available to the district therefor.
(10) To transfer, grant, or donate all or any portion of its revenues to the municipality in order to assist the municipality in funding the delivery of essential public services to its citizens, reducing or eliminating its cash flow deficits or remedying cash flow shortfalls, paying obligations in connection therewith, or any combination of these.
(11) To accept the mortgage, pledge, hypothecation, assignment, grant, or donation of any properties of the municipality.
(12) To invest its monies in accordance with R.S. 33:2955.
(13) To enter into cooperative endeavor agreements or contracts for the provision of staff and meeting facilities and for the provision of such assistance and such essential public services as the district may require in carrying out the intents and purposes of this Part.
(14) To exercise any and all other powers necessary to accomplish the purposes set forth in this Part.
D.(1) In order to provide funds for the purpose of assisting the municipality to fund the delivery of essential public services to its citizens, reduce or eliminate its cash flow deficit or remedy cash flow shortfalls, pay obligations in connection therewith, or any combination of these, the district is hereby authorized to levy and collect a sales and use tax not to exceed two percent. However, the district shall not levy or collect a tax if the rate thereof, when combined with the rate of the municipal sales and use taxes collected within the municipality, exceeds two percent.
(2) The tax shall be imposed by the district without the need of an election and shall be levied upon the sale at retail, the use, the lease or rental, the distribution, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the state, as presently defined in and as provided by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, subject to the tax exemptions provided in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. Notwithstanding any provision of law to the contrary, the levy of the tax shall be effective and the tax shall be payable beginning on such date as shall be provided by the district.
(3) The proceeds of the tax shall be irrevocably pledged and dedicated and shall be transferred in such amounts as may be determined by the district to assist the municipality in funding the delivery of essential public services to its citizens, reducing or eliminating its cash flow deficit, remedying cash flow shortfalls, paying obligations in connection therewith, or any combination of these.
(4) The district shall contract with the parish for the collection of the tax under such terms and conditions as the board may deem appropriate, and the board may adopt such rules and regulations regarding the enforcement and collection of the tax authorized by this Section as it may deem appropriate.
(5) The provisions of this Section shall be null, void, and without effect, the district shall cease existence, and any sales and use taxes levied by the district shall expire at such time as the municipality levies and collects a two percent sales and use tax or twelve months after the judgments in any suits contesting the incorporation of the municipality become final, whichever occurs first.
Acts 2005, No. 10, §1, eff. June 9, 2005; Acts 2006, No. 716, §1, eff. June 29, 2006.