Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 2. - Remission of tax.

Latest version.

Of the total amounts collectible under the aforementioned schedule, one-third ( 1/3 ) of the amount thereof shall be remitted by the dealers to the Parish of Jefferson. The remaining two-thirds ( 2/3 ) shall be remitted to the State of Louisiana. In no event shall the tax remitted be less than the amount collected, regardless of percentage relationship to total receipts.

                    
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