United States — Louisiana
RS 47:338.54
1 provisions
Parish and school board governing authorities may levy an additional sales and use tax if voters approve it, and the combined rate generally cannot exceed 5%.
Act or statute Open & Chat
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Tax law in United States — Louisiana
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
RS 47:818.20
1 provisions
Licensed suppliers, permissive suppliers, distributors, importers, exporters, and exchange recipients have specific duties to remit or collect fuel tax.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.135
1 provisions
The school board may levy and collect an additional sales and use tax of up to 1%, but only by ordinance after voter approval.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.63
1 provisions
Richland Parish’s governing authority may levy and collect an additional sales and use tax of up to one-fourth of one percent, if voters approve the tax in an election.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.204
1 provisions
Winnsboro may levy a 2% hotel occupancy tax, but the tax must be adopted by ordinance or resolution after voter approval, collected from the occupant when rent is paid, and used mainly for a civic center.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.222
1 provisions
The city of Crowley’s governing authority may levy a hotel occupancy tax on paid hotel room occupancy, but the tax cannot exceed 5% of the rent or fee charged.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.210
1 provisions
Bunkie may levy a hotel occupancy tax on paid hotel-room stays, but the tax cannot exceed 5% and the occupant must pay it when the rent or fee is paid.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.176
1 provisions
St. Bernard Parish’s police jury and school board may jointly levy and collect a sales and use tax of up to 1% if approved by voters.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.21
1 provisions
The town governing authority may levy and collect an additional 1% sales and use tax within town limits, but the tax ordinance can be adopted only after voter approval.
Act or statute Open & ChatUnited States — Louisiana
RS 38:1805
1 provisions
The parish governing authority may levy a sales and use tax in the district, but only after voter approval at a special election.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1518
1 provisions
The secretary of the Department of Revenue may set tax reporting forms and procedures to require whole-dollar summary tax reporting, but not for individual transactions or tax applications.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1502.1
1 provisions
This section transfers tax-collection functions to the collector of revenue and later to the city of New Orleans for certain levee district taxes, and allows a $6 fee for each tax research.
Act or statute Open & Chat