§2740.5. East Feliciana Parish; special taxing districts; additional sales and use tax; ad valorem tax

A. The police jury of East Feliciana Parish is hereby authorized to create within the parish one or more special taxing districts which may contain all or any portions of the territory contained within the present boundaries of the parish. Any special taxing district created under the authority of this Section shall be created by ordinance of the police jury of East Feliciana Parish, and the ordinance shall set forth therein the area or areas of the parish to be included in the district. The governing authority for any district so created shall be the police jury of the parish, its domicile shall be the regular meeting place of the police jury and the officers of the police jury shall be the officers of the special taxing district.

B. Subject to the approval of a majority of the electors within any district created under the provisions of this Section at a special election called for the purpose, the police jury of East Feliciana Parish, as the governing authority of the district, is hereby authorized to levy a sales and use tax not exceeding one percent within the district. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. This tax shall be in addition to all other taxes currently levied in East Feliciana Parish, and, except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state Department of Revenue for collection of the tax.

C. Subject to the approval of a majority of the electors within any district created under the provisions of this Section, the police jury of East Feliciana Parish, as the governing authority of the district, is hereby authorized to levy an ad valorem tax on property located within the boundaries of the district without limit as to the amount of the tax.

D.(1) Before any tax is levied under the provisions of this Section, there shall be submitted to the qualified electors of the area within the district at a special election called for the purpose the proposition to authorize the imposition of the sales tax or the ad valorem tax or both including the purpose, rate, and duration of the tax at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition.

(2) In addition, the proposition may also include provisions authorizing the funding of the additional sales tax or the ad valorem tax into negotiable bonds or certificates of indebtedness payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax, subject to the prior payment of the costs and expenses of administration and collection of the tax.

E. The proceeds of any tax authorized by and levied in accordance with the provisions of this Section shall be used exclusively for the parish portion of the funding for construction of a parish jail, to be funded with both state and parish funds.

Added by Acts 1982, No. 478, §1; Acts 1997, No. 658, §2.