Louisiana § RS 38:1806 - Gravity Drainage District No. 3, St. Tammany Parish; sales and use tax authorized

§ RS 38:1806. Gravity Drainage District No. 3, St. Tammany Parish; sales and use tax authorized

A.  The governing authority of Gravity Drainage District No. 3 of the parish of St. Tammany is hereby authorized to create a special sales tax district in  all or any portion of the gravity drainage district.  Such sales tax district shall be created by the resolution of the Board of Commissioners of Gravity Drainage District No. 3 of the parish of St. Tammany.  The resolution shall provide for the area to be included in the sales tax district, which area shall consist of all or any portion of the area within Gravity Drainage District No. 3 provided that if all or any portion of a municipality is proposed to be included in the sales tax district, the governing authority of such municipality shall have first consented to the inclusion therein.  The resolution shall further provide that any unincorporated area within the sales tax district which becomes incorporated by reason of annexation to  any municipality, other than a municipality included within the sales tax district, shall cease to be included within the sales tax district and shall not be subject to the sales tax authorized by this Section from the effective date of the incorporation by annexation.  The governing authority of such sales tax district created by the board of commissioners shall be the board of commissioners of the Gravity Drainage District No. 3, its domicile shall be the regular meeting place of the board of commissioners and the officers of the board of commissioners shall be officers of the sales tax district.

B.  In addition to any other authority, the governing authority of Gravity Drainage District No. 3 of the parish of St. Tammany may levy and collect a tax not to exceed one percent within the sales tax district herein authorized to be created 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 on sales of services as defined by law, if approved by a majority of electors of the sales tax district voting thereon in an election held for that purpose.

C.  The sales and use tax shall be imposed by resolution of the Board of Commissioners of Gravity Drainage District No. 3 of the parish of St. Tammany acting as the governing authority of the sales tax district 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 on the sale of services within the sales tax district herein authorized to be created, all as presently or hereafter defined in R.S. 47:301 through R.S. 47:317.  Except where inapplicable, the procedure established by R.S. 47:301 through R.S. 47:317 shall be followed in the imposition, collection, and enforcement of the sales and use tax, and procedural details necessary to be established to supplement the provisions of those sections and to make such provisions applicable to the sales and use tax herein authorized shall be fixed in the resolution imposing the sales and use tax.  The resolution may provide for a contract for the collection of the sales and use tax.  The sales and use tax shall be imposed and collected uniformly throughout the area of the sales tax district herein authorized to be created.  The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the construction and/or acquisition of drains and drainage facilities and equipment in connection therewith and including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised Statutes of 1950, which funding may be submitted to the voters in the same proposition in which the tax is submitted.

D.  The resolution imposing the sales and use tax herein authorized shall be adopted by the board of commissioners only after the question of the imposition of the sales and use tax shall have been submitted to the qualified electors of the sales tax district herein authorized to be created at an election called, conducted, canvassed, and promulgated in accordance with the election laws of the state of Louisiana and a majority of those voting in the election shall have voted in favor of the proposition.

E.  The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.

Acts 1985, No. 1010, §1, eff. July 23, 1985; Acts 1997, No. 709, §1, eff. July 7, 1997.