Louisiana § RS 47:338.197 - Additional sales and use tax authorized for certain municipalities
Full text of Louisiana Louisiana Civil Code § RS 47:338.197 — Additional sales and use tax authorized for certain municipalities, with citation guidance and answers to common questions.
§ RS 47:338.197. Additional sales and use tax authorized for certain municipalities
A. Notwithstanding any other provisions of law to the contrary, the governing authority of any municipality with a population of not less than twelve thousand eight hundred fifty persons and not more than thirteen thousand seventy-five persons according to the latest federal decennial census is hereby authorized to submit to the qualified electors of the municipality at an election conducted in accordance with the Louisiana Election Code a proposition authorizing the imposition of an additional tax, not to exceed one percent, to 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 municipality, all as provided for in Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. Following favorable passage of such proposition the governing authority of the municipality may levy and impose by ordinance all or any portion of the tax authorized by the proposition.
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. 47:338.1 or any other statute. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provisions of law.
C. 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 Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
Acts 2014, No. 501, §1, eff. June 5, 2014.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.197
What does Louisiana Civil Code § RS 47:338.197 cover?
Section RS 47:338.197 ("Additional sales and use tax authorized for certain municipalities") 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 47:338.197?
A common citation format is "Louisiana Civil Code § RS 47:338.197" (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 47:338.197 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.