Louisiana § RS 47:338.138 - Additional sales and use tax authorized for Monroe City School Board
Full text of Louisiana Louisiana Civil Code § RS 47:338.138 — Additional sales and use tax authorized for Monroe City School Board, with citation guidance and answers to common questions.
§ RS 47:338.138. Additional sales and use tax authorized for Monroe City School Board
A. The Monroe City School Board is hereby authorized to levy and collect an additional sales and use tax of not exceeding one percent within the City of Monroe, as hereinafter set forth.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54 or any other statute. The authority granted herein shall not limit in any respect any prior taxing authority granted by any other provisions of law.
C. The sales and use tax so levied shall be imposed by ordinance of the Monroe City School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the City of Monroe, all as defined in R.S. 47:301 through 317, provided, however, that the ordinance imposing said tax shall be adopted by the Monroe City School Board only after the questions of the imposition of the tax shall have been submitted to the qualified electors of the City of Monroe at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the imposition of the tax.
D. This 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 set forth in R.S. 47:301 through 317.
Acts 2001, No. 164, §1, eff. May 25, 2001; Redesignated from R.S. 33:2737.76 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.138
What does Louisiana Civil Code § RS 47:338.138 cover?
Section RS 47:338.138 ("Additional sales and use tax authorized for Monroe City School Board") 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 47:338.138?
A common citation format is "Louisiana Civil Code § RS 47:338.138" (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 47:338.138 apply to my situation?
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Sources & Verification
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