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 Jefferson Parish
 Code of Ordinances
 Chapter 35. TAXATION
 Article II. SALES AND USE TAX

  § 35-22. Imposition of tax (1954).  

Latest version.

  • There is hereby levied for the purposes hereinafter specified, a tax upon the sale at retail, the use, the consumption, the distribution, and the storage in this parish of each item or article of tangible personal property as defined in section 35-17, and upon the lease or rental of such property and the sale of services within the parish; the levy of such tax to be as follows:

    (1)

    At the rate of one (1) percent of the sale price of each item or article of tangible personal property when sold at retail in this parish; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the parish, and to include each and every retail sale;

    (2)

    At the rate of one (1) percent of the cost price of each item or article of tangible personal property when the same is not sold, but is used, consumed, distributed, or stored for use or consumption in this parish; provided there shall be no duplication of the tax;

    (3)

    At the rate of one (1) percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the business;

    (4)

    At the rate of one (1) percent of the monthly lease or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal property; provided there shall be no duplication of the tax levied by subsection (3);

    (5)

    At the rate of one (1) percent of the gross proceeds derived from the sale of services as defined in section 35-17;

    (6)

    The tax shall be collected from the dealer, as defined in section 35-17, and paid at the time and in the manner hereinafter provided;

    (7)

    The tax so levied is, and shall be in addition to all other taxes, whether levied in form of excise, or license, privilege or property taxes levied by any other parish ordinance;

    (8)

    The sheriff is authorized hereby to request of the collector of revenue of the state that schedules be adopted by the state applicable to the parish so as to accomplish the integration of the collection of the state and local sales taxes, in accordance with the provisions of Act 9 of the Legislature of the State of Louisiana for the year 1948, Section 4 thereof (R.S. 47:304). Upon the establishment of an integrated bracket schedule approved by the collector of revenue of the state, the sheriff shall designate such brackets for the purpose of tax collection within the meaning of this article.

(Code 1961, § 16-7)