RS 47:338.180 - Union Parish Police Jury; authority to levy additional sales tax; use of proceeds A. The Union Parish Police Jury is hereby authorized to levy and collect an additional sales and use tax not in excess of one cent within the parish of Union. B. In accordance with the provisions of Section 29(B) of Article VI of the Constitution of Louisiana, the additional sales and use tax is authorized to exceed the limitation found in Section 29(A) of Article VI of the Constitution of Louisiana. C. The sales and use tax so levied shall be imposed by resolution of the Union Parish Police Jury and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of tangible personal property, and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Union Parish Police Jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution. D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317. E. The purpose of such tax shall be the operation, maintenance, additional construction, and any related corrections function of a parish detention facility. Acts 1986, No. 645, §1; Acts 1988, 2nd Ex. Sess., No. 19, §1, eff. Oct. 27, 1988; Acts 1990, No. 840, §1; Redesignated from R.S. 33:2738.72 pursuant to Acts 2011, No. 248, §4.
Louisiana Legal Code