2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:338.93. Sales and use tax; authorization to levy and collect

RS 47:338.93 - Sales and use tax; authorization to levy and collect
A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools in the district and/or for the operation of the public elementary and secondary schools in the district, including, but not limited to, the payment of salaries of other personnel employed in said schools in addition to teachers, and/or for any lawful corporate purpose of the district or any other political subdivision entitled to receive any portion of the sales and use tax herein authorized, the district is hereby authorized to levy and collect within the district a sales and use tax in an amount not to exceed one per cent.
B. The sales and use tax so levied shall be imposed by an ordinance of the board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the district, all as presently defined in R.S. 47:301 through 317; provided, that the ordinance imposing said tax shall be adopted by the board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called by the board and conducted, insofar as practicable, in accordance with the general 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; provided, further, that no election shall be held in the district until a two-thirds majority of the fifteen school boards in the district (including all parish school boards and the Monroe City School Board) shall have adopted resolutions requesting the board to call said election and impose said tax. The resolution calling said election and the ordinance imposing said tax shall each be adopted by a majority vote of the board. The expenses of conducting the election shall be borne by the fifteen school boards whose presidents comprise the membership of the board, in the proportion that the average daily membership in the school system of each such board bears to the average daily membership throughout the district, as of the third reporting period preceding the date of the election. The election shall be held not later than the 15th day of May, 1968.
C. The board shall give notice of such election by publication of a notice of election in a newspaper published in each parish within the district in the manner provided by R.S. 39:503. The election shall be held in each parish at the voting precincts established in accordance with the general election law. It shall not be necessary to incorporate in the notice of election a list of the polling places within the district, but it shall be sufficient if there is published in each parish (concurrently with the publication of the aforesaid notice of election and in the same manner provided therefor) a list of such polling places within that particular parish.
D. The tax hereby authorized to be levied shall be in addition to all other 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 317, insofar as practicable. The Department of Revenue, state of Louisiana, shall collect the tax levied under the authority of R.S. 47:338.92 through 338.96. After deducting from the proceeds of said tax collections the actual cost of collecting said tax and after reimbursing the respective school boards the cost of holding the election to authorize the tax, the collector of revenue shall certify monthly to the treasurer of the district the amounts collected in each parish within the district and the amounts withheld by him to cover the costs of collection, and he shall remit monthly the net proceeds of said tax to the state treasurer. The state treasurer shall deposit such proceeds in a special fund to be known as the Northeast Louisiana Sales Tax Fund, which fund is hereby created and established. Said proceeds shall be distributed monthly by the state treasurer in the manner hereinafter provided and used for the purposes hereinafter set forth.
Acts 1966, Ex.Sess., No. 22, §2; Redesignated from R.S. 33:2737.12 pursuant to Acts 2011, No. 248, §4.