RS 2740.6 - Livingston Parish; special taxing districts; additional sales and use tax
A.(1) The police jury of Livingston Parish is hereby authorized to create within the unincorporated areas of the parish one or more special taxing districts which may contain all or any portions of the unincorporated territory contained within the present boundaries of the parish. Any special taxing district created under the authority of this Section shall be created by ordinance of the police jury of Livingston Parish, and the ordinance shall set forth therein the area or areas of the parish to be included in the district. The governing authority for any district so created shall be the police jury of the parish, its domicile shall be the regular meeting place of the police jury, and the officers of the police jury shall be the officers of the special taxing district. The police jury may change or alter the boundaries of any special taxing district created under the authority of this Section, or may establish the boundaries of any such district it creates, so as to include all of the territory within the corporate limits of any municipality in Livingston Parish with the approval of the governing authority of such municipality by ordinance. The governing authority of a municipality may adopt an ordinance to include the municipality in a special taxing district only after the proposition to authorize the inclusion of the municipality in the special taxing district shall have been submitted to the qualified electors of the municipality at an election to be conducted in accordance with the election laws of the state and the majority of those voting in said election shall have voted in favor of the proposition. After receipt of approval of the governing authority of the municipal corporation as provided herein, the police jury shall adopt a resolution declaring its intention to change or establish the boundaries of the district, describing the proposed boundaries and fixing a date for public hearing. A public hearing shall be held prior to adoption of an ordinance to change or establish the territorial limits of any such special taxing district.
(2) The creation by the police jury of Livingston Parish of Special Sales Tax District Number Two under the authority of this Section, which district has limits coterminous with the limits of Livingston Parish less and except all of the territory presently situated within the corporate limits of municipal corporations of Livingston Parish is hereby ratified, approved, and confirmed, and said district may overlap other sales tax districts now or hereafter created under the authority of this Section. The boundaries of said district may be changed or altered as provided for in R.S. 33:2740.6(A)(1).
B.(1) Subject to the approval of a majority of the electors within any district created under the provisions of this Section at a special election called for that purpose, the police jury of Livingston Parish, as the governing body of the district, is hereby authorized to levy a sales and use tax not exceeding two and three quarters percent within the district, provided that the sales tax rate authorized hereunder for any district created under this Section, plus the sales tax rate for any overlapping sales tax district created under the authority of this Section, shall not exceed in the aggregate two and three-fourths percent.
(2) The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317.
(3) This tax shall be in addition to all other taxes currently levied in Livingston Parish, and except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax.
(4) Such other procedures as are necessary to supplement the provisions of those sections and to make the provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax.
C.(1) Before any tax is levied under the provisions of this Section, there shall be submitted to the qualified electors of the area within the district, at a special election called for that purpose, a proposition to authorize the imposition of the sales tax which shall include the purpose, rate, and duration of the tax. In addition, the proposition may also include provisions authorizing the funding of the additional sales tax into negotiable bonds or certificates of indebtedness payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax subject to the prior payment of the costs and expenses of administration and collection of the tax.
(2) The election shall be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition.
D. The proceeds of the tax authorized by and levied in accordance with the provisions of this Section shall be used exclusively to acquire drainage, road and solid waste improvements and facilities.
E. The avails of any tax levied within the corporate limits of a municipality pursuant to Subsection A shall be remitted by the tax collector to the governing authority of such municipality, less any authorized costs of collection.
Acts 1984, No. 167, §1; Acts 1988, No. 186, §1, eff. July 1, 1988; Acts 1990, No. 812, §1, eff. July 24, 1990.
{{NOTE: SEE ACTS 1988, NO. 186, §2.}}