United States — Louisiana
RS 47:338.214
1 provisions
Carencro’s governing authority may levy and collect a hotel occupancy tax, but the tax cannot exceed 4% of the rent or fee for the stay.
Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
4,692 matching statutes
United States — Louisiana
1 provisions
Carencro’s governing authority may levy and collect a hotel occupancy tax, but the tax cannot exceed 4% of the rent or fee for the stay.
United States — Louisiana
1 provisions
The district board may levy an ad valorem tax of up to three mills, but only if voters approve it and the parish governing authority approves calling the election.
United States — Louisiana
1 provisions
A fiduciary handling a deceased person’s property may withhold or recover estate tax attributable to each beneficiary’s share, and the court may require security before distribution.
United States — Louisiana
1 provisions
A tax lien certificate holder may assign the tax lien to an eligible person.
United States — Louisiana
1 provisions
This section authorizes certain municipalities and sales tax districts to levy and collect sales and use taxes, subject to voter approval and stated percentage limits.
United States — Louisiana
1 provisions
The Lafourche Parish police jury may levy an additional sales and use tax up to 1.5% in the district, but only if voters approve it.
United States — Louisiana
1 provisions
The St. Bernard Parish sheriff must collect parish political-subdivision taxes, except sales and use taxes and ad valorem taxes, and must receive 15% of the amount collected as compensation.
United States — Louisiana
1 provisions
A limited liability company covered by this section must pay the same taxes that apply to domestic and foreign limited partnerships, and it is taxed the same way for state income and franchise tax purposes as it is for federal income tax purposes.
United States — Louisiana
1 provisions
The district board may levy a limited ad valorem tax, but only if a majority of voting electors approve it and the parish governing authority approves calling the election.
United States — Louisiana
1 provisions
Certain small municipalities may create a special taxing district to support redevelopment and hotel-related facilities, and the district/board may levy taxes and issue bonds.
United States — Louisiana
1 provisions
This section explains how employee and employer tax overpayments, withholding credits, refunds, and underpayments are handled.
United States — Louisiana
1 provisions
A school district in Evangeline Parish may levy and collect an additional sales and use tax up to 1% if voters approve it.