LOCAL SALES TAXES

Sections

• § 47:338.1 Tax authorized; rate; sales tax districts; certain municipalities active
• § 47:338.2 Tax authorized; rate; town of St. Francisville active
• § 47:338.3 Sales tax authorized; rate; town of Zachary active
• § 47:338.4 Tax authorized; city of New Orleans active
• § 47:338.5 Tax authorized; rate; city of New Iberia active
• § 47:338.6 Tax authorized; rate; city of Jeanerette active
• § 47:338.7 Tax authorized; rate; city of Monroe active
• § 47:338.8 Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans active
• § 47:338.9 Tax authorized; rate; St. Landry Parish municipalities active
• § 47:338.10 Tax authorized; Iberia Parish active
• § 47:338.11 Village of Maurice; additional sales and use tax authorized active
• § 47:338.12 City of Monroe; authority to levy additional sales and use taxes active
• § 47:338.13 Additional sales and use tax in certain home rule municipalities active
• § 47:338.14 City of Minden; authority to levy additional sales and use tax active
• § 47:338.15 Tax authorized; rate; town of Merryville active
• § 47:338.16 City of Shreveport; authority to levy additional sales and use tax active
• § 47:338.17 Municipalities in Tensas Parish; authority to levy additional sales and use tax active
• § 47:338.18 City of Bogalusa; authority to levy additional sales and use tax active
• § 47:338.19 City of Bastrop; authority to levy additional sales and use tax active
• § 47:338.20 Town of Springfield; authority to levy additional sales and use tax active
• § 47:338.21 Town of Lake Providence; authority to levy additional sales and use tax active
• § 47:338.22 Village of Baskin; authority to levy additional sales and use tax active
• § 47:338.23 City of Monroe; authority to levy additional sales and use tax active
• § 47:338.24 City of Winnsboro; authority to levy additional sales and use tax active
• § 47:338.24.1 Town of Homer; authority to levy additional sales and use tax active
• § 47:338.24.2 Town of Jonesville; sales and use tax; authorization active
• § 47:338.24.3 City of Carencro; authority to levy additional sales and use tax active
• § 47:338.24.4 Town of Duson; authority to levy additional sales and use tax active
• § 47:338.24.5 City of Scott; authority to levy additional sales and use tax active
• § 47:338.24.6 City of Abbeville; authority to levy additional sales and use tax active
• § 47:338.25 Imposition of tax; election active
• § 47:338.26 Cumulative nature of tax; collection active
• § 47:338.27 Ordinance imposing tax; purposes of tax active
• § 47:338.28 Repeal active
• § 47:338.29 Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number active
• § 47:338.30 Funding of sales tax revenues active
• § 47:338.31 Authority to issue bonds active
• § 47:338.32 Election active
• § 47:338.33 Form and term of bonds active
• § 47:338.34 Security for bonds active
• § 47:338.35 Pledge of revenues; rights of bondholders active
• § 47:338.36 Priorities active
• § 47:338.37 Discontinuance or decrease of tax prohibited active
• § 47:338.38 Resolutions; contents active
• § 47:338.39 Advertisement for bids; private sale active
• § 47:338.40 Trust fund active
• § 47:338.41 Regularity of proceedings; recital on bonds active
• § 47:338.42 Registration active
• § 47:338.43 Tax exemption; bonds as security active
• § 47:338.44 Provisions as cumulative active
• § 47:338.45 Negotiability active
• § 47:338.46 Publication of resolution; prescription on testing validity active
• § 47:338.47 City of New Orleans; not applicable active
• § 47:338.48 Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds active
• § 47:338.49 Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds active
• § 47:338.50 Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds active
• § 47:338.51 Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds active
• § 47:338.52 Tax authorized; rate active
• § 47:338.53 Collection of sales and use taxes in certain parishes active
• § 47:338.54 Additional sales and use tax authorized active
• § 47:338.54.1 Sales and use rate tax limits; Lafourche Parish active
• § 47:338.55 Additional sales and use tax authorized active
• § 47:338.56 Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds active
• § 47:338.57 Authorization to levy and collect additional sales and use tax in Morehouse Parish active
• § 47:338.58 Authorization to levy and collect additional sales and use tax in Livingston Parish active
• § 47:338.59 Authorization to levy and collect additional sales and use tax in Catahoula Parish active
• § 47:338.60 Authorization to levy and collect additional sales and use tax in Tensas Parish active
• § 47:338.61 Authorization to levy and collect additional sales and use tax in Tensas Parish active
• § 47:338.62 Authorization to levy and collect additional sales and use tax; Livingston Parish active
• § 47:338.63 Authorization to levy and collect additional sales and use tax in Richland Parish active
• § 47:338.64 Authorization to levy and collect additional sales and use tax in St. Helena Parish active
• § 47:338.64.1 Authorization to levy and collect additional sales and use tax in Iberville Parish active
• § 47:338.65 Election active
• § 47:338.66 Sales and use taxes of political subdivisions; authorized use after election active
• § 47:338.67 Division of avails or proceeds of tax; uses active
• § 47:338.68 Funding of tax receipts into bonds active
• § 47:338.69 Elections on tax and funding into bonds active
• § 47:338.70 Form and term of bonds; interest rate active
• § 47:338.71 Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues active
• § 47:338.72 Certification of regularity of proceedings active
• § 47:338.73 Registration of bonds; incontestability active
• § 47:338.74 Tax exemption active
• § 47:338.75 Powers not limited by other laws active
• § 47:338.76 Negotiable quality of bonds active
• § 47:338.77 Contesting legality of bonds; presumptions active
• § 47:338.78 Present sales or use tax laws not prejudiced; funding rights active
• § 47:338.79 West Feliciana Parish School Board; levy authorized active
• § 47:338.80 Ordinance; approval by qualified electors active
• § 47:338.81 Tax as additional; collection active
• § 47:338.82 Purpose for tax active
• § 47:338.83 Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds active
• § 47:338.84 Parish and city school boards; authority to levy sales tax; use of proceeds; report format active
• § 47:338.85 Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds active
• § 47:338.86 Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds active
• § 47:338.87 Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds active
• § 47:338.88 St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom active
• § 47:338.89 Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom active
• § 47:338.90 West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom active
• § 47:338.91 Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions active
• § 47:338.92 Northeast Louisiana Sales Tax District; creation and composition; board of commissioners active
• § 47:338.93 Sales and use tax; authorization to levy and collect active
• § 47:338.94 Allocation and distribution of proceeds active
• § 47:338.95 General powers of board; liberal construction active
• § 47:338.96 Prior levies unaffected active
• § 47:338.97 Sabine Parish governing authority; authority to levy sales tax; use of proceeds active
• § 47:338.98 St. Bernard parish; additional sales and use tax active
• § 47:338.99 Imposition by ordinance; election active
• § 47:338.100 Tax as additional; collection active
• § 47:338.101 Purpose of tax; dedication of revenues active
• § 47:338.102 Bonds active
• § 47:338.103 Proceedings validated active
• § 47:338.104 Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation active
• § 47:338.105 Jefferson Parish School Board; authority to levy additional sales tax active
• § 47:338.106 Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds active
• § 47:338.107 Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds active
• § 47:338.108 City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds active
• § 47:338.109 Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds active
• § 47:338.110 Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.110.1 Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized active
• § 47:338.111 Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.112 Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.113 City school boards; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.114 Certain parish school boards; authority to levy additional sales and use tax active
• § 47:338.115 Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.116 West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.117 Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.118 Certain parish school boards, authority to levy additional sales and use tax active
• § 47:338.119 St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.120 St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.121 Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.122 Ouachita Parish School Board; authority to levy additional sales and use tax active
• § 47:338.123 Webster Parish School Board; authority to levy additional sales and use tax active
• § 47:338.124 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.125 Caldwell Parish School Board; authority to levy additional sales and use tax active
• § 47:338.126 St. Bernard Parish School Board; authority to levy additional sales and use tax active
• § 47:338.127 Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.128 Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board active
• § 47:338.129 Ouachita Parish School Board; authority to levy additional sales and use tax active
• § 47:338.130 Calcasieu Parish School Board; authority to levy additional sales and use tax active
• § 47:338.131 Beauregard Parish School Board; authority to levy additional sales and use tax active
• § 47:338.132 East Carroll Parish School Board; authority to levy additional sales and use tax active
• § 47:338.133 Tensas Parish School Board; authority to levy and collect additional sales and use tax active
• § 47:338.134 Vermilion Parish School Board; authority to levy and collect additional sales and use tax active
• § 47:338.135 Madison Parish School Board; authority to levy and collect additional sales and use tax active
• § 47:338.136 Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington active
• § 47:338.137 West Carroll Parish School Board; authority to levy and collect additional sales and use tax active
• § 47:338.138 Additional sales and use tax authorized for Monroe City School Board active
• § 47:338.138.1 Lafourche Parish School Board; authority to levy and collect additional sales and use tax active
• § 47:338.139 Renewal or continuation of sales and use taxes by political subdivisions active
• § 47:338.140 Union Parish School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.141 Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds active
• § 47:338.142 Central Community School Board; authority to levy additional sales and use tax; use of proceeds active
• § 47:338.143 East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds active
• § 47:338.144 Certain parish school boards; authorization to levy additional sales tax active
• § 47:338.145 Imposition by ordinance; approval by voters active
• § 47:338.146 Tax as additional active
• § 47:338.147 Purpose of tax active
• § 47:338.148 Bonds active
• § 47:338.149 Lafourche Parish Sales Tax District; authorization for sales and use taxes active
• § 47:338.150 Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds active
• § 47:338.151 Lafayette Parish police jury; sales tax levy authorized active
• § 47:338.152 Red River Parish Police Jury; sales tax levy authorized active
• § 47:338.153 St. Landry Parish Police Jury; sales tax levy authorized active
• § 47:338.154 Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds active
• § 47:338.155 St. Tammany Parish Police Jury; sales tax levy authorized active
• § 47:338.156 Iberia Parish Police Jury; sales tax levy authorized active
• § 47:338.157 Ouachita Parish Police Jury; sales tax levy authorized active
• § 47:338.158 Concordia Parish, sales tax levy authorized active
• § 47:338.159 East Baton Rouge Parish; sales and use tax authorized active
• § 47:338.160 Rapides Parish sales tax authorized active
• § 47:338.161 Rapides Parish; recall of sales tax active
• § 47:338.162 Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes active
• § 47:338.163 Acadia Parish sales tax authorized active
• § 47:338.164 West Ascension Parish Hospital Service District; sales tax levy authorized active
• § 47:338.165 Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization active
• § 47:338.166 Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized active
• § 47:338.167 Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds active
• § 47:338.168 East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized active
• § 47:338.169 Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization active
• § 47:338.170 West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized active
• § 47:338.171 Grant Parish Police Jury; sales and use tax authorized active
• § 47:338.172 Natchitoches Parish sales taxes authorized active
• § 47:338.173 Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds active
• § 47:338.174 East Baton Rouge Parish; additional sales and use tax authorized active
• § 47:338.175 St. Tammany Parish Police Jury; additional sales and use tax active
• § 47:338.176 St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization active
• § 47:338.177 Richland Parish Police Jury; authority to levy additional sales tax active
• § 47:338.178 Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization active
• § 47:338.179 Red River Parish School Board; authority to levy additional sales tax active
• § 47:338.180 Union Parish Police Jury; authority to levy additional sales tax; use of proceeds active
• § 47:338.181 Franklin Parish; authority to levy additional sales tax active
• § 47:338.182 Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent active
• § 47:338.183 Tangipahoa Parish Council; authority to levy additional sales and use tax active
• § 47:338.183.1 Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand active
• § 47:338.184 Calcasieu Parish Police Jury; authority to levy additional sales and use tax active
• § 47:338.185 Caldwell Parish Police Jury; authority to levy additional sales and use tax active
• § 47:338.186 Sabine Parish Police Jury; authority to levy additional sales and use tax active
• § 47:338.187 St. Landry Parish; authority to levy additional sales and use tax active
• § 47:338.188 West Carroll Parish Police Jury; authority to levy additional sales and use tax active
• § 47:338.189 St. Bernard Parish; authority to levy additional sales and use tax active
• § 47:338.190 Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized active
• § 47:338.191 Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized active
• § 47:338.192 Authorization to levy and collect additional sales and use tax in certain parishes and municipalities active
• § 47:338.193 Authorization to levy and collect additional sales and use tax; Lafayette Parish active
• § 47:338.194 North Caddo Hospital Service District; sales tax authorization active
• § 47:338.195 Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax active
• § 47:338.196 Authority to levy additional sales and use tax; Union Parish School Board active
• § 47:338.197 Additional sales and use tax authorized for certain municipalities active
• § 47:338.198 Avoyelles Parish School Board; authority to levy additional sales and use tax active
• § 47:338.199 Jefferson Davis Parish School Board; authority to levy additional sales and use tax active
• § 47:338.201 Hotel occupancy tax; Jefferson and Orleans parishes active
• § 47:338.202 Hotel occupancy tax in Jefferson Parish active
• § 47:338.203 Hotel occupancy tax in Jefferson Parish active
• § 47:338.204 City of Winnsboro; hotel occupancy tax; authorization active
• § 47:338.205 City of Mansfield; hotel occupancy tax; authorization active
• § 47:338.206 Allen Parish; hotel occupancy tax; authorization active
• § 47:338.207 Certain municipalities; hotel occupancy tax; authorization active
• § 47:338.208 Hotel/motel occupancy tax in the city of Opelousas active
• § 47:338.209 Hotel occupancy tax in the city of Natchitoches active
• § 47:338.210 City of Bunkie; hotel occupancy tax; authorization active
• § 47:338.211 City of Youngsville; hotel occupancy tax; authorization active
• § 47:338.212 City of Zachary; hotel occupancy tax; authorization active
• § 47:338.213 City of Scott; hotel occupancy tax; authorization active
• § 47:338.214 City of Carencro; hotel occupancy tax; authorization active
• § 47:338.215 Town of Duson; hotel occupancy tax; authorization active
• § 47:338.216 City of Baker; hotel occupancy tax; authorization active
• § 47:338.217 City of Gonzales; hotel occupancy tax; authorization active
• § 47:338.218 Town of Jonesboro; hotel occupancy tax; authorization active
• § 47:338.219 Hotel and motel occupancy tax in Calcasieu Parish active
• § 47:338.220 St. Bernard Parish; hotel occupancy tax; authorization active
• § 47:338.221 City of New Orleans; short-term rental occupancy tax active
• § 47:338.222 City of Crowley; hotel occupancy tax; authorization active
• § 47:338.223 Town of Henderson; hotel occupancy tax; authorization active
• § 47:338.224 Collection and administration of occupancy taxes active
• § 47:338.225 City of Denham Springs; hotel occupancy tax; authorization active
• § 47:338.226 City of Eunice; hotel occupancy tax; authorization active
• § 47:338.261 Sales tax on cigarette papers active
• § 47:338.262 Lincoln Parish; sales and use tax; North Louisiana Exhibition Center active
• § 47:338.263 Tax authorization active
• § 47:338.264 Parish tourist commission; hotel occupancy tax; authorization active