Louisiana § RS 40:1501.7 - Caddo Parish Fire District No. 1; authority to levy sales and use tax
Full text of Louisiana Louisiana Civil Code § RS 40:1501.7 — Caddo Parish Fire District No. 1; authority to levy sales and use tax, with citation guidance and answers to common questions.
§ RS 40:1501.7. Caddo Parish Fire District No. 1; authority to levy sales and use tax
A. Notwithstanding any other provision of law to the contrary, Caddo Parish Fire District No. 1 may levy and collect a sales and use tax not to exceed one percent pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana. Caddo Parish Fire District No. 1 may levy the tax only if the levy of the tax is approved by a majority of the electors in the district who vote on a proposition authorizing the levy of the tax.
B. The proceeds of the tax authorized by this Section shall be used for maintaining and operating fire protection facilities, for obtaining water for fire protection purposes, or for any other lawful purpose as determined by the governing board.
C. The sales and use tax so levied shall be imposed by an ordinance of the district and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
D. The tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as other local sales and use taxes.
Acts 2014, No. 232, §1, eff. May 28, 2014.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 40:1501.7
What does Louisiana Civil Code § RS 40:1501.7 cover?
Section RS 40:1501.7 ("Caddo Parish Fire District No. 1; authority to levy sales and use tax") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 40:1501.7?
A common citation format is "Louisiana Civil Code § RS 40:1501.7" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 40:1501.7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.