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2024 Third Extraordinary Session

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RS 47:338.110.1

§338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized

A. The school board of Tangipahoa Parish is hereby authorized to create within said parish a sales and use tax district to be designated as the Ward Seven Sales and Use Tax District of Tangipahoa Parish. The district shall be composed of the entirety of Ward Seven of Tangipahoa Parish.

B. The sales and use tax district shall be created by resolution of the school board of Tangipahoa Parish. The governing authority thereof shall be the Tangipahoa Parish School Board.

C. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public and elementary secondary schools, or for capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent. Provided further that this tax shall be levied within the Ward Seven Sales and Use Tax District and the funds derived therefrom shall be used solely for that portion or part of the Tangipahoa Parish school system located within said district.

D. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board 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 in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition shall have been submitted to the qualified electors of the district at an election to be conducted in accordance with the general election laws of the state, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.

E. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.

Added by Acts 1982, No. 866, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.