§ 20-206. Incorporation by reference.

(a)

All sales and use tax ordinances in effect as of the date of adoption of this Code remain in effect, and are incorporated by reference, with respect to:

(1)

The rate of the sales and use tax.

(2)

The effective date of such tax.

(3)

The term of the tax.

(4)

The purposes for which the proceeds of the respective taxes shall be used.

(5)

The vendor's compensation.

(6)

Optional exclusions or exemptions allowed by state sales and use tax law, adopted by the local ordinance pursuant to such state law.

(7)

Exclusions and exemptions in the local ordinance which were adopted prior to July 1, 2003, pursuant to state law authorizing such adoption, but not allowed as an exclusion or exemption from state sales and use tax.

(8)

Exclusions and exemptions in the local ordinance adopted pursuant to legislation enacted under article VI, section 29(D)(1) of the constitution of the state, but not allowed as an exclusion or exemption from state sales and use tax.

(b)

The Uniform Local Sales Tax Code, R.S. 47:337.1 et seq., shall apply to the assessment, collection, administration and enforcement of sales and use taxes of this parish.