§ 35-23. Imposition of supplemental tax (1966).

(a)

Levy. There is hereby levied from and after July 1, 1966, for the purposes stated in the proposition set forth in the preamble to Ord. No. 7766, a tax upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, as defined in Section 301 of Title 47 of the Louisiana Revised Statutes of 1950, as amended, (R.S. 47:301), and the levy of such tax shall be as follows:

(1)

At the rate of one-half of one (0.5) percent of the cost of 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-half of one (0.5) 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-half of one (0.5) percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined in R.S. 47:301, 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-half of one percent of the monthly lease or retail 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;

(5)

At the rate of one-half of one (0.5) percent of the gross proceeds derived from the sale of services as defined in R.S. 47:301, as amended.

(b)

Integrated bracket schedule. The following integrated bracket schedule prescribed by the state collector of revenue by orders issued pursuant to Section 304 of Title 47 of the Louisiana Revised Statutes of 1950 (R.S. 47:304) is hereby established for the purpose of tax collection within the meaning of this section, said schedule being in part as follows:

Amount Subject to Tax	Tax to be Collected
$ .01 to $ .10	$.00
.11 to .30	.01
.31 to .54	.02
.55 to .73	.03
.74 to 1.10	.04
1.11 to 1.30	.05
1.31 to 1.54	.06
1.55 to 1.73	.07
1.74 to 2.10	.08
etc.	etc.

 

The foregoing schedule reflects the taxes to be collected on behalf of the state at the rate of two (2) percent; on behalf of the parish, at the rate of one (1) percent pursuant to the authority of Act No. 188 of the Louisiana Legislature of 1954 and a special election held in the parish on October 5, 1954; and at the rate of one-half of one (0.5) percent, pursuant to the authority of Act No. 29 of the Extraordinary Session of the Legislature of Louisiana for the year 1964 and a special election held in the parish on May 3, 1966; and on behalf of the school board of the parish, at the rate of one-half of one (0.5) percent, pursuant to the authority of the aforesaid Act No. 29 and a special election held in the parish on May 3, 1966.

(c)

Assessment, collection, payment and enforcement. In order to provide for the assessment, collection, payment and enforcement of the tax herein levied, the provisions set forth in this article, providing for the levy of the aforesaid one (1) percent sales and use tax in the parish, are hereby adopted and made a part of this section by reference thereto as if set forth in full herein, insofar as such provisions relate to the procedure for the assessment, collection, payment and enforcement of sales and use taxes in the parish. The sheriff is hereby authorized, empowered and directed to collect the tax herein levied and in so doing to follow the procedures set forth in this article relative to the assessment, collection, payment and enforcement of sales and use taxes in the parish.

(d)

Fund. All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected by the sheriff shall be paid by the sheriff to the parish department of finance on or before the tenth business day of each month following the collection of the tax and upon receipt of such sums, the parish department of finance shall divide the proceeds of the tax between the parish and the municipalities located within the parish in the proportion that the amount of the tax collected in the incorporated and the unincorporated areas, as said areas presently exist, bears to the total tax collected. The moneys apportioned to the municipalities shall be used for any lawful general municipal purposes, and those moneys apportioned to the parish shall be used solely for the purposes designated in the proposition authorizing the levy of the tax, all as more fully set forth in Ordinance No. 7766.

(e)

Supplementary to other taxes. The tax herein levied is declared to be supplemental and in addition to all other taxes levied by and under the authority of the parish council of any kind or nature.

(Code 1961, §§ 16-53—16-58; Ord. No. 24583, § 1, 9-18-13)