2003-0269
INTRODUCED BY: ALBERT D. LAQUE, PARISH PRESIDENT
ORDINANCE NO.
Title
An ordinance to amend Ordinance No. 83-5-17 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the three-eighths percent sales tax ordinance.
Body
WHEREAS, on May 16, 1983, the Parish Council of the Parish of St. Charles, adopted an ordinance, under the preamble:
"ORDINANCE NO. 83-5-17"
"An ordinance levying within the Parish of St. Charles, a tax of three-eighths of one percent (3/8%) 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; 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."
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 three-eighths of one percent (3/8%) 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 April 30, 1983, 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 s...
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