2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:338.12. City of Monroe; authority to levy additional sales and use taxes

RS 47:338.12 - City of Monroe; authority to levy additional sales and use taxes
A.(1) The governing authority of the city of Monroe is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the corporate limits of the city of Monroe.
(2) 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 found in Section 29(A) of Article VI of the Constitution of Louisiana, and shall be in addition to the additional tax authorized by R.S. 47:338.1 and any other sales taxes authorized in the city of Monroe.
(3) The sales and use tax so levied shall be imposed by ordinance of the governing authority of the city of Monroe and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for consumption of corporeal movable property, and on sales of services in the city, all as defined in R.S. 47:301 through 317. However, the ordinance imposing said tax shall be adopted by the governing authority of the city of Monroe only after the question of the imposition of the tax shall have been submitted to the qualified electors of the city at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the ordinance.
(4) This tax shall be in addition to all other taxes and shall be levied, collected, and otherwise governed by the provisions of this Subpart.
(5) The proceeds of the tax shall be deposited in the general fund of the city of Monroe.
B.(1) The governing authority of the city of Monroe may levy and collect an additional one percent sales and use tax within the corporate limits of the city.
(2) The tax authorized by this Subsection 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 Subsection 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.
(3) 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 Monroe. 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.
(4) 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.
(5) The purpose of such tax shall be for improvements to the water system and sewer system of the city of Monroe, including but not limited to operations, maintenance, additional construction, and related functions. The proposition or propositions shall state how revenues are to be allocated between the water system and sewer system and the purposes for which they are 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 1992, No. 195, §1; Acts 1999, No. 879, §1, eff. July 2, 1999; Redesignated from R.S. 33:2711.11 pursuant to Acts 2011, No. 248, §4.