Louisiana Revised Statutes Tit. 47, § 337.3. Imposition of political subdivision tax

A. (1) A taxing authority may continue to levy sales and use taxes under authority provided for political subdivisions by the statutes or Constitution of Louisiana.

(2) A taxing authority shall levy sales and use taxes on the sale at retail, the use, the lease or rental, the consumption, and the storage of digital products. The levy of local sales and use tax on digital products shall be subject to the definitions, exclusions, and exemptions provided in Chapters 2, 2-A, and 2-B of this Subtitle.

B. (1) Notwithstanding any other provision of law to the contrary, and in addition to any other authority to levy a sales and use tax, any political subdivision levying or authorized to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or continue such sales and use tax, provided that the question of the renewal or continuation of such tax has been submitted to the qualified electors of the political subdivision at an election to be conducted in accordance with the election laws of the state of Louisiana and a majority of those voting in the election have voted in favor of the renewal or continuation of the tax.

(3) The proceeds derived from any such renewal or continuation of a sales and use tax shall be used solely for the purpose or purposes set forth in the renewal or continuation proposition approved by the voters of the political subdivision.