The commission may levy certain local taxes, including an annual ad valorem tax up to three mills on the dollar and a sales and use tax, but only when the stated voting, notice, resolution, and election conditions are met.
§5204. Levy of taxes A. For any of the purposes within the authority delegated to the district or the commission, the commission is hereby authorized to levy annually an ad valorem tax not to exceed three mills on the dollar on the property subject to ad valorem property tax situated in the district, when authorized by a majority of the voters in the district qualified to vote under the constitution and laws of this state, who vote at an election held for that purpose. Such election shall be called under the conditions and be conducted in the manner prescribed by the provisions of R.S. 39:551 et seq. B.(1) For any of the purposes within the authority delegated to the district or the commission, the commission is hereby authorized to levy annually a sales and use tax on goods and property within the territorial limits or territorial jurisdiction of the district, provided that any taxes levied by the commission may not exceed the limitation set forth by Article VI, Section 29(A) of the Constitution of Louisiana and shall be imposed, collected, and enforced subject to the terms of the resolution imposing the tax and the provisions of R.S. 47:337.1 et seq. (2) Any taxes or assessments of any type to be levied by the district shall be levied only after the commission has adopted an appropriate resolution giving notice of its intention to levy such taxes or assessments, which resolution shall include a general description of the taxes or assessments to be levied, and notice of this intention shall be published once a week for two weeks in the official journal of the district, the first publication to appear at least fourteen days before the public meeting of the commission at which the commission shall meet in an open and public session to hear any objections to the proposed taxes or assessments. The notice of intent so published shall state the date, time, and place of the public hearing. Such taxes or assessments may be levied only after the commission has called a special election submitting the proposition for the levy of such taxes or assessments to the qualified electors of the district, and the proposition has received the favorable vote of a majority of the electors voting in the election; however, in the event there are no qualified electors in the district, no such election shall be required. The powers and rights conferred by this Section shall be in addition to the powers and rights conferred by any other general or special law. This Section does and shall be construed to provide a complete and additional method for the levy of any taxes or assessments. No election, proceeding, notice, or approval shall be required for the levy of such taxes or assessments except as provided herein. Acts 2016, No. 331, §1, eff. Jan. 1, 2017.