logo  ST. CHARLES PARISH, LA
File #: 2003-0268    Version: Name: Amend Ord. No. 80-1-7 to incorporate the Uniform Local Sales Tax Code
Type: Ordinance Status: Enacted
File created: 8/4/2003 In control: Parish Council
On agenda: Final action: 8/18/2003
Enactment date: 8/18/2003 Enactment #: 03-8-6 AMENDED
Title: An ordinance to amend Ordinance No. 80-1-7 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one-eighth percent sales tax ordinance.
Sponsors: Albert D. Laque
Indexes: Taxes (1/2%), Taxes (1/8%)
Code sections: Ch. 13. Art. IV. Div. 3. - One-Eighth-Cent Sales and Use Tax
Attachments: 1. 2003-0268 Final Ord 03-8-6
Related files: 2003-0267, 2003-0269, 2003-0270, 2005-0131
2003-0268
INTRODUCED BY: ALBERT D. LAQUE, PARISH PRESIDENT
ORDINANCE NO.
Title
An ordinance to amend Ordinance No. 80-1-7 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one-eighth percent sales tax ordinance.
Body
WHEREAS, on January 21, 1980, the Police Jury of the Parish of St. Charles, now the Parish Council of the Parish of St. Charles, adopted an ordinance, under the preamble:
"ORDINANCE NO. 80-1-7"
"An ordinance levying within the Parish of St. Charles, State of Louisiana, a tax of one-eighth of one percent (1/8%) 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 on sales of services, as presently defined in R.S. 47:301 to 47:317, inclusive; providing for the assessment, collection, payment, dedication and distribution of such tax and the purposes for which the proceeds of said tax may be expended; and amending in pertinent part an ordinance adopted by the Police Jury of said Parish on May 7, 1979, to comply with present law"; 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 Police Jury and subsequently 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-eighth of one percent (1/8%) 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 December 8, 1979, to authorize the levy and collection of such t...

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