RS 47:338.189

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RS 47:338.189

§338.189. St. Bernard Parish; authority to levy additional sales and use tax

A. The governing authority of St. Bernard Parish may levy and collect an additional sales and use tax, not to exceed one-half of one percent, within the parish. Pursuant to the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation in Article VI, Paragraph 29(A) of the Constitution of Louisiana and shall be in addition to all other sales and use taxes which the governing authority is authorized to levy and collect, including without limitation the taxes authorized by R.S. 47:338.54, 338.85, and 338.98.

B. The proceeds of the sales and use tax herein authorized shall be used solely for the purpose of improvements to the sewer and water system in St. Bernard Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by ordinance of the governing authority 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 St. Bernard Parish. However, the ordinance imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the parish voting on the proposition at an election held for that purpose and conducted on the first Saturday in October or the first Tuesday after the first Monday in November of even-numbered years pursuant to R.S. 18:402(F)(2).

D. 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.

Acts 1998, No. 66, §1, eff. June 24, 1998; Redesignated from R.S. 33:2738.81 pursuant to Acts 2011, No. 248, §4.