RS 2740.17 - City of Kenner; New Orleans International Airport Sales Tax District; authorization
A.(1) The council of the city of Kenner is hereby authorized to create within said city a sales tax district designated as the New Orleans International Airport Sales Tax District. The boundaries of the district shall be coterminous with the boundaries of the New Orleans International Airport terminal building and concourses A, B, C, and D.
(2) For the purposes of this Subsection, the phrase "terminal building" shall include the building having facilities for the handling of commercial aviation passengers that allow such passengers to purchase tickets, check in, or check baggage with commercial airline companies, and to board or disembark from aircraft, and shall include all other airport commercial aviation passenger facilities, concourses, or appurtenances physically connected or adjacent to such building, located on property owned by the city of New Orleans at the Louis Armstrong New Orleans International Airport, but excluding facilities for parking, limousines, and taxicabs.
(3) If any provision of Paragraph (2) of this Subsection or the application thereof is held invalid, such invalidity shall not affect other provisions or applications of this Subsection which can be given effect without the invalid provisions or applications, and to this end, the provisions of this Subsection are hereby declared severable.
(4) The provisions of this Section shall only apply to property located within Jefferson Parish.
B. The district shall be created by ordinance of the council of the city of Kenner. The governing authority of the district shall be the council of the city of Kenner and its domicile shall be the regular meeting place of the council.
C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the council, as the governing authority of the district, is hereby authorized to levy and collect a sales and use tax not to exceed two percent, which shall be imposed by ordinance adopted by the district, without the need of an election, and shall be levied upon the sale at retail, uses, leases, rentals, or consumption of tangible personal property, and on sales of services whose point of origin is in the district as presently defined in and as provided by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, subject to the tax exemptions provided in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. The district may contract with the sheriff of the parish of Jefferson for collection of the tax.
D. The ordinance imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax, after payment of collection costs, shall be equally divided as follows:
(1) One-third to the city of Kenner to be used for any lawful purpose, including the funding into bonds in accordance with applicable laws, said allocation to be subject to extant or future contractual agreements between the City of Kenner and the Parish of St. Charles;
(2) One-third to the city of New Orleans to be used for any lawful purpose, including the funding into bonds in accordance with applicable law; and
(3) One-third to the New Orleans Aviation Board to be used solely for the construction, acquisition, extension, and improvement of capital projects necessary at the New Orleans International Airport in accordance with the provisions of R.S. 2:351. None of the avails or proceeds of the tax distributed to the New Orleans Aviation Board shall be construed or deemed to be revenue derived by the New Orleans Aviation Board from any appurtenance or facility of the New Orleans International Airport pursuant to a written lease or contract with a third party.
Acts 1988, 2nd Ex. Sess., No. 4, §1, eff. Oct. 25, 1988; Acts 2010, No. 723, §1.