2007-0214
INTRODUCED BY: LANCE MARINO,
COUNCILMAN-AT-LARGE, DIVISION A
RESOLUTION NO.
Title
A resolution to enact a Sales Tax Holiday in St. Charles Parish on August 3, 2007, and August 4, 2007.
Body
WHEREAS, the St. Charles Parish School Board Administers the sales and use tax ordinances in effect in St. Charles Parish, Louisiana, and the Uniform Local Sales Tax Code (ULSTC) adopted as Act 73 of 2003 and other laws, and collects sales and use tax for all local taxing authorities within the Parish; and,
WHEREAS, Act 173 of the 2007 Regular Session of the Louisiana Legislature authorizes an Annual St. Charles Parish Sales Tax Holiday; and,
WHEREAS, sales and use tax imposed by the political subdivision shall not apply to the same purchases, at the same time, according to the same definitions and procedures, under the same conditions, and exempting the same amount of sales price or cost price of tangible personal property as provided for in that Act which originated as Senate Bill No. 3 of the 2007 Regular Session of the Louisiana Legislature which provides for the annual Louisiana State Sales Tax Holiday; and,
WHEREAS, notwithstanding any other provisions of law to the contrary, the sales tax levied by the Parish of St. Charles, shall not apply to the first two thousand five hundred dollars ($2,500.00) of the sales price or cost price of any consumer purchases of tangible personal property that occur on the first consecutive Friday and Saturday of August, 2007, (August 3, 2007 and August 4, 2007; and,
WHEREAS, for purposes of this Resolution, the St. Charles Parish Sales Tax Holiday will be enforced in accordance with the terms and provisions of La. R.S. 47:305.54.
NOW, THEREFORE BE IT RESOLVED, THAT WE, THE MEMBERS OF THE ST. CHARLES PARISH COUNCIL, do hereby abate local sales taxes under our authority in accordance with La. R.S. 47:305.54 for same purchases, at the same time, according to the same procedures and under the same conditio...
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