§338.185.  Caldwell Parish Police Jury; authority to levy additional sales and use tax

A.  The Caldwell Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one percent within the parish of Caldwell.

B.  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 four percent level authorized by R.S. 47:338.54.

C.  The sales and use tax so levied shall be imposed by ordinance of the Caldwell Parish Police Jury 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 parish, all as defined in R.S. 47:301 through 317.  However, the ordinance imposing said tax shall be adopted by the Caldwell Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish 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.

D.  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.

E.  The proceeds of the tax shall be deposited in the general fund of Caldwell Parish.

Acts 1992, No. 127, §1; Redesignated from R.S. 33:2738.77 pursuant to Acts 2011, No. 248, §4.