AI-assisted research summary: St. Tammany Parish’s police jury may create a special sales tax district and, with voter approval, levy and collect an additional sales and use tax of up to 1% in that district.
§2740.10. St. Tammany Parish sales tax district A. The police jury of St. Tammany Parish is hereby authorized to create a special taxing district within Wards Seven, Eight, and Nine of the unincorporated portions of the parish. No municipality or any portion thereof shall be included within the district whether incorporated prior to or after the effective date of this Section. B. The sales tax district shall be created by ordinance of the police jury of St. Tammany Parish. The governing authority of the sales tax district shall be the police jury of St. Tammany Parish, the domicile shall be the regular meeting place of the police jury, and the officers of the police jury shall be the officers of the sales tax district. C.(1) Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the police jury of St. Tammany Parish is hereby authorized under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana to levy and collect an additional sales and use tax not exceeding one percent within the district, subject to approval at an election, as hereafter provided. (2) Any tax imposed pursuant to this Section shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the lease or rental, the consumption, or 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) 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 and procedural details necessary to be established 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. The tax levied in the sales tax district created pursuant to the provisions of this Section shall be imposed and collected uniformly throughout the area of the district. (4) The proceeds of the tax may be funded into bonds in the manner provided by Subpart F, Part III, Chapter 4, Subtitle II, Title 39 of the Louisiana Revised Statutes of 1950. The question of funding the proceeds into bonds may be submitted to the voters in the same proposition in which the tax is submitted. D. An ordinance imposing a tax herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election held in accordance with the election laws of the state of Louisiana and a majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Acts 1985, No. 568, §1.