2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:338.163. Acadia Parish sales tax authorized

RS 47:338.163 - Acadia Parish sales tax authorized
A. The police jury of Acadia Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Acadia Parish Sales Tax District. The district may contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality, or any portion thereof, situated within the parish shall be included within the sales tax district unless the governing authority of any municipality to be included concurs, by resolution duly adopted, in its inclusion.
B. The sales tax district shall be created by ordinance of the police jury of Acadia Parish and shall set forth therein the area or areas of the parish included in said district. The governing authority thereof shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of the police jury shall be the officers of the sales tax district.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the police jury of Acadia Parish, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the 1974 Constitution of the State of Louisiana to levy and collect an additional sales and use tax not exceeding one percent within the district, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Acadia Parish School Board, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted.
D. The ordinance imposing the tax herein authorized shall be adopted by the police jury 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, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish of Acadia.
Added by Acts 1980, No. 131, §1, eff. July 1, 1980; Redesignated from R.S. 33:2738.55 pursuant to Acts 2011, No. 248, §4.