Louisiana Revised Statutes Tit. 33, § 2740.7. Livingston Parish Law Enforcement District; sales tax levy authorized

A. The Livingston Parish Law Enforcement District is hereby authorized to levy a sales and use tax not exceeding one-quarter of one percent within the unincorporated areas of Livingston Parish.

C. This tax shall be in addition to all other taxes, and except where inapplicable, the procedure established by R.S. 47:301 through 47:317 inclusive shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections, and to make said provisions applicable to the tax herein authorized, shall be fixed in the ordinance of the governing authority of the district imposing the tax. The ordinance may allow the District to contract with the sheriff of the parish or the state Department of Revenue for collection of the tax.

D. The proceeds of such tax shall be used for operating and maintaining the parish prison and providing for the payment of other costs of law enforcement in the parish.