St. Charles Parish - File #: 2003-0270

• File #: 2003-0270
• Version: 3
• Name: Amend Ord. No. 88-8-10 to incorporate the Uniform Local Sales Tax Code
• Type: Ordinance
• Status: Enacted
• File created: 8/4/2003
• In control: Parish Council
• Final action: 10/6/2003
• Enactment date: 8/18/2003
• Enactment #: 03-8-8 AMENDED
• Title: An ordinance to amend Ordinance No. 88-8-10 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one percent sales tax ordinance.
• Sponsors: Albert D. Laque
• Indexes: Taxes (1%), Taxes (1/2%)
• Code sections: Ch. 13. Art. IV. Div. 5. - One-Cent Sales and Use Tax
• Related files: 2005-0131, 2003-0267, 2003-0268, 2003-0269

Date	Ver.	Action By	Action	Result
10/6/2003	3	Parish Council	Approved
8/19/2003	2	Parish President	Approved by the Par. Pres.
8/18/2003	1	Parish Council	Public Hearing Requirements Satisfied
8/18/2003	1	Parish Council	Amended	Pass
8/18/2003	2	Parish Council	Approved as Amended	Pass
8/4/2003	1	Parish President	Introduced
8/4/2003	1	Parish Council	Publish/Scheduled for Public Hearing

2003-0270
INTRODUCED BY: ALBERT D. LAQUE, PARISH PRESIDENT
ORDINANCE NO. 03-8-8
Title
An ordinance to amend Ordinance No. 88-8-10 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one percent sales tax ordinance.
Body
WHEREAS, on August 1, 1988, the Parish Council of the Parish of St. Charles, adopted an ordinance, under the preamble:
"ORDINANCE NO. 88-8-10"
“An ordinance levying within the Parish of St. Charles, State of Louisiana, a tax of one percent (1%) upon the sale at retail, the use, the lease or rental, the consumption, and storage for use or consumption, of tangible personal property and upon the sales of services; levying and providing for the assessment, collection, payment and dedication of such tax and the purposes for which the proceeds of said tax may be expended, such tax having been authorized at a special election held in the Parish on July 16, 1988”; and,
WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other present and prior constitutional and statutory authority, the Parish Council of the Parish of St. Charles, State of Louisiana, is and has been authorized to levy and collect, and has levied and collected, within the Parish a tax of one percent (1%) 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 defined by law; and,
WHEREAS, pursuant to the requirements of the Constitution of the State of Louisiana, and other statutory authority supplemental thereto, a special election was held in the Parish on July 16, 1988, to authorize the levy and collection of such tax, and the proposition set forth in the original ordinance was submitted at said election and duly approved by a majority of the qualified electors voting in said election; and,
WHEREAS, in compliance with th...