United States — Louisiana
RS 47:338.220
1 provisions
St. Bernard Parish may levy a hotel occupancy tax, but the tax must be imposed by ordinance and paid by the person occupying the room when rent is paid.
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4,692 matching statutes
United States — Louisiana
1 provisions
St. Bernard Parish may levy a hotel occupancy tax, but the tax must be imposed by ordinance and paid by the person occupying the room when rent is paid.
United States — Louisiana
1 provisions
Taxes authorized in R.S. 33:2801 are in addition to taxes approved through special elections for special taxes.
United States — Louisiana
1 provisions
Jefferson Parish may levy a 1% hotel occupancy tax, and the occupant must pay it when the room charge is paid.
United States — Louisiana
1 provisions
The Port Commission may anticipate special ad valorem tax revenues and issue certificates of indebtedness or limited tax bonds for that borrowing.
United States — Louisiana
1 provisions
The board must levy annual taxes on property in the district, using the same methods and timing as state and parish taxes.
United States — Louisiana
1 provisions
A qualifying Board of Tax Appeals ruling or judgment may be used as a credit against certain state tax liabilities, with consent of the parties involved.
United States — Louisiana
1 provisions
The Lafayette Parish School Board may dedicate sales and use tax proceeds to capital improvements and issue bonds backed by those revenues, subject to voter approval and stated limits.
United States — Louisiana
1 provisions
Allen Parish may impose a hotel occupancy tax on hotel room occupancy, and the tax must be paid when the room rent or fee is paid.
United States — Louisiana
1 provisions
The Jackson Parish Police Jury may levy and collect an additional sales and use tax of up to 1% in the parish, but only after voter approval and by resolution.
United States — Louisiana
1 provisions
If the stated condition is met, each parish sheriff and tax collector in a multiple parish taxing district must deduct a 15% commission from ad valorem taxes collected for that district.
United States — Louisiana
1 provisions
Caddo Parish Fire District No. 3 may levy and collect a sales and use tax of up to 1%, if approved by a majority of voting electors.
United States — Louisiana
1 provisions
This section creates the Angel Investor Tax Credit Program, sets qualification rules for investors and businesses, requires reporting and transfer notices, and imposes penalties for fraudulent filings.