Title 47. Revenue and Taxation
Subtitle II. Provisions Relating to Taxes Collected and Administered by the Collector of Revenue
Chapter 2-D. Uniform Local Sales Tax Code
Part I. Local Sales Taxes
47:338.120 St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
A. The St. Tammany Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of St. Tammany under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for capital improvement purposes as are determined by the school board, 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 resolution of the St. Tammany Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the St. Tammany Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state, and a majority of those voting in the election have voted in favor of the imposition of the tax.
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 Chapter 2 of this Subtitle.
Redesignated from R.S. 33:2737.58 by Acts 2011, No. 248, § 4. Added by Acts 1993, No. 839, § 1.