§338.174. East Baton Rouge Parish; additional sales and use tax authorized

A. In addition to the sales and use tax authorized in R.S. 47:338.159 and any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Metro Council, acting as the governing authority of East Baton Rouge Parish, is hereby authorized to levy and collect an additional sales and use tax of one-half of one percent, subject to an exemption for food and drugs, within the territorial boundaries of East Baton Rouge Parish, in accordance with the authority of Article VI, Section 29(B) of the Constitution of Louisiana.

B.(1) The tax shall be upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property, and upon the sale of services, as now or hereafter defined in R.S. 47:301 through 318, both inclusive, except that the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in the parish of East Baton Rouge of food and prescription drugs is hereby specifically exempted from the tax authorized by this Section in accordance with the requirements of R.S. 47:305.

(2) The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of East Baton Rouge Parish voting in an election to be conducted in accordance with the Louisiana Election Code, including Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950.

C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle, subject to the exemption with respect to food and prescription drugs, as above provided.

D. Prior to the submission of the question of the imposition of the additional sales and use tax, the governing authority of East Baton Rouge Parish shall:

(1) Hold public hearings after publication of public notices in the official journal of the parish describing the projects to be funded or acquired with proceeds of the tax and/or obligations of the parish payable, in part, therefrom.

(2) Hold a public hearing to determine whether to call the proposed sales and use tax election, and if this question is decided in the affirmative, to adopt a five-year plan setting forth the projects to be acquired in the first five years and the priorities of such projects. Public hearings shall be conducted in future years so that a five-year plan shall at all times be in effect with respect to the use of the proceeds of the tax in each year the tax is levied and collected.

E.(1) In the event the additional sales and use tax is approved by the voters of East Baton Rouge Parish, the initial five-year priority plan of projects shall not be altered unless:

(a) The director of the Department of Public Works for East Baton Rouge Parish certifies in writing that the projects to be altered in nature or priority are:

(i) Not feasible or funds therefor are not sufficient, or

(ii) For other good and sufficient reasons projects should be amended in the interest of governmental efficiency and economy, or

(iii) Projects should be amended to meet and serve the public interest because of changed conditions, and

(b) Hearings are held and the change or changes are approved by a two-thirds vote of the Metro Council acting as the governing body of the parish, and in accordance with the plan of government of East Baton Rouge Parish.

(2) Subsequent to the first five-year plan, projects to be funded and acquired shall be designated and amended after the holding of public hearings as provided for under the plan of government of the parish of East Baton Rouge.

(3) Tax proceeds collected with respect to the cities of Baton Rouge, Baker, and Zachary, respectively, shall be remitted by the Metro Council to the municipalities.

F. The hearings, election, and five-year plan required by R.S. 47:338.159 and by the provisions of this Section may be combined and consolidated for all purposes so that one proposition may be submitted to the people for their approval and one five-year plan adopted and maintained with the meaning and interpretation of R.S. 47:338.159 and this Section.

Acts 1984, No. 547, §1, eff. July 6, 1984; Redesignated from R.S. 33:2738.66 pursuant to Acts 2011, No. 248, §4.