St. Charles Parish - File #: 2003-0267

• File #: 2003-0267
• Version: 1
• Name: Amend Ord. No. 66-3-486 to incorporate the Uniform Local Sales Tax Code
• Type: Ordinance
• Status: Enacted
• File created: 8/4/2003
• In control: Parish Council
• Final action: 8/18/2003
• Enactment date: 8/18/2003
• Enactment #: 03-8-5 AMENDED
• Title: An ordinance to amend Ordinance No. 66-3-486 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one-half percent sales tax ordinance.
• Sponsors: Albert D. Laque
• Indexes: Taxes, Taxes (1/2%)
• Code sections: Ch. 13. Art. IV. Div. 2. - One-Half-Cent Sales and Use Tax
• Related files: 2003-0268, 2003-0269, 2003-0270, 2005-0131

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

2003-0267
INTRODUCED BY: ALBERT D. LAQUE, PARISH PRESIDENT
ORDINANCE NO.
Title
An ordinance to amend Ordinance No. 66-3-486 to incorporate the Uniform Local Sales Tax Code and re-adopt provisions for penalties, interest and attorney fees into the one-half percent sales tax ordinance.
Body
WHEREAS, on May 7, 1979, 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. 66-3-486"
“An ordinance levying within the Parish of St. Charles, State of Louisiana, a tax of one-half of one percent (½%) upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in said Parish, all as defined herein in accordance with R.S. 47:301 through 47:317; defining the terms “tangible personal property”, “dealers”, “sale”, “retail sales”, “lease or rental”, “storage”, “use”, “sales of services”, and other terms used herein, levying and providing for the assessment, collection, payment and dedication of such tax and the purpose for which the proceeds of said tax may be expended; providing for an adequate remedy at law; defining violations of the provisions of this ordinance and prescribing penalties therefor; providing for rules and regulations for the enforcement of the provisions of this ordinance and the collection of the tax levied thereby; providing that any part of this ordinance which may be held invalid or unconstitutional shall not affect or impair any other provisions thereof; and repealing all resolutions and ordinances or parts thereof as may conflict herewith.”
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 authoriz...