Louisiana § RS 47:338.106 - Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
Full text of Louisiana Louisiana Civil Code § RS 47:338.106 — Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds, with citation guidance and answers to common questions.
§ RS 47:338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
A. The Livingston Parish School Board is hereby authorized to levy and collect a sales tax of one percent within the parish of Livingston as hereinafter set forth.
B. The sales tax so levied shall be imposed by an ordinance of the Livingston Parish School Board and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the school board 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 general 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 such ordinance.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.
D. The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.
Added by Acts 1973, No. 172, §1; Redesignated from R.S. 33:2737.44 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.106
What does Louisiana Civil Code § RS 47:338.106 cover?
Section RS 47:338.106 ("Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds") 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 47:338.106?
A common citation format is "Louisiana Civil Code § RS 47:338.106" (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 47:338.106 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.