§ 20-208. Imposition of tax.

(a)

There is hereby levied from and after April 1, 1999, for the purposes stated in the proposition attached hereto as Exhibit A, a tax upon the sale at retail, the use, the lease or rental, the consumption and the storage for use or consumption of tangible personal property and upon the sale of services within the district as defined herein; and the levy of such tax shall be as follows:

(1)

At the rate of one percent of the sales price of each item or article of tangible personal property when sold at retail in the authority, the tax to be computed on gross sales for the purpose of remitting the amount of tax due the authority and to include each and every retail sale.

(2)

At the rate of one percent of the cost price of each item or article of tangible personal property when the same is not sold, but is used, consumed, distributed, or stored for use or consumption in the authority provided there shall be no duplication of the tax.

(3)

At the rate of one percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein where the lease or rental of such property is an established business, or part of an established business or the same is incidental or germane to the said business.

(4)

At the rate of one percent of the monthly lease rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal property.

(5)

At the rate of one percent of the gross proceeds derived from the sale of services, as defined herein.

(b)

The tax shall be collected from the dealer, as defined herein, and paid at the time and in the manner hereinafter provided.

(c)

The tax so levied is, and shall be in addition to, all other taxes, whether levied in form of sales, exercise, or license, privilege or property taxes levied by any other ordinance or resolution of the parish council.

(d)

The dealer shall collect the tax levied by this article, together with all other applicable sales and use taxes, in accordance with the integrated bracket schedule or schedules prepared and furnished by the collector of revenue of the State of Louisiana under the authority of section 304 of title 47 of the Louisiana Revised Statutes of 1950, as amended (R.S. 47:304). Such schedule or schedules shall include, in addition to the tax hereby levied pursuant to the election held on January 16, 1999, all sales taxes levied by the state, any sales tax levied by the authority and any sales taxes levied by any other political subdivision applicable in the authority. The dealer will remit that portion of such total tax representing the tax levied by this article to the collector. Copies of said integrated bracket schedules are available to dealers on request to the authority or the collector.

(e)

The collection of the tax herein levied shall be made in the name of the authority by the collector.

(Ord. of 2-2-1999(2), § 2)

Editor's note

Exhibit A referred to in subsection (a) of this section is not set out herein but can be found on file in the parish offices.