Louisiana § RS 47:338.137 - West Carroll Parish School Board; authority to levy and collect additional sales and use tax
Full text of Louisiana Louisiana Civil Code § RS 47:338.137 — West Carroll Parish School Board; authority to levy and collect additional sales and use tax, with citation guidance and answers to common questions.
§ RS 47:338.137. West Carroll Parish School Board; authority to levy and collect additional sales and use tax
A. The West Carroll Parish School Board may levy and collect an additional sales and use tax not in excess of one percent.
B. The tax authorized by this Section shall be in addition to all other taxes which the West Carroll Parish School Board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or to any other political subdivision by any other provision of law.
C. The proceeds of the sales and use taxes authorized by this Section shall be used for such lawful purposes as are determined by the school board and set forth in the proposition or propositions submitted at an election held in the parish in accordance with Subsection D of this Section. The proposition or propositions may authorize the funding of a portion of the avails of the tax into bonds in the manner provided by law.
D. The sales and use tax shall be imposed by ordinance of the West Carroll Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in West Carroll Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the school board only after the question of the imposition of the tax has been submitted to the qualified electors of West Carroll Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax.
E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
Acts 2000, No. 10, §1, eff. June 15, 2000; Redesignated from R.S. 33:2737.75 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.137
What does Louisiana Civil Code § RS 47:338.137 cover?
Section RS 47:338.137 ("West Carroll Parish School Board; authority to levy and collect additional 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 47:338.137?
A common citation format is "Louisiana Civil Code § RS 47:338.137" (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 47:338.137 apply to my situation?
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Sources & Verification
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