Louisiana § RS 47:338.158 - Concordia Parish, sales tax levy authorized

§ RS 47:338.158. Concordia Parish, sales tax levy authorized

A.  The Concordia Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within the entire parish of Concordia, except that portion located within the territorial boundaries of the municipalities of Vidalia and Ferriday, as hereinafter set forth.

B.  The sales tax so levied shall be imposed by an ordinance of the governing authority of Concordia Parish 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 defined in Chapter 2 of this Subtitle; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of all of the parish of Concordia, except those qualified electors within the municipalities of Vidalia and Ferriday, 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 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 Chapter 2 of this Subtitle.

D.  Except as may be otherwise provided in the ordinance imposing the tax in accordance with the further provisions hereof, the proceeds from said tax shall be deposited to the general fund of the parish of Concordia to be used for operating expenses, capital outlay, and solid waste disposal and the revenues derived therefrom shall be dedicated and used solely for said purposes.

E.  The tax levied by authority of this Section shall be for a duration set forth in the proposition to be approved by the electors which shall not exceed twenty-five years.

F.  The governing authority of the parish of Concordia may fund the revenues of the tax authorized by this Section into negotiable bonds pursuant to the provisions of Act No. 21 of the 1975 Extraordinary Session of the Louisiana Legislature, as amended.  [R.S. 39:698.1 et seq.].

Added by Acts 1977, No. 469, §1.  Amended by Acts 1977, 1st Ex.Sess., No. 15, §1; Redesignated from R.S. 33:2738.50 pursuant to Acts 2011, No. 248, §4.