Louisiana Revised Statutes Tit. 47, § 338.141. Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds

A. (1) In addition to the authority granted by R.S. 47:338.54 or otherwise, the Sabine Parish School Board may levy and collect up to an additional one percent tax 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 defined by law, if approved by a majority of the electors voting thereon at an election held for that purpose.

(2) The rate of such tax, when combined with the rate of all other sales and use taxes levied and collected within such parish, exclusive of state sales and use taxes and law enforcement district sales and use taxes levied and collected within the parish, shall not exceed six percent in any area of the parish.

C. (1) The additional sales and use tax authorized by this Section shall be imposed by ordinance of the Sabine Parish School Board.

(2) Except where inapplicable, the procedures established in this Chapter, as amended, shall be followed in the imposition, collection, and enforcement of the tax, and procedural details necessary to be established to supplement the provisions of such law and to make the provisions applicable to the tax authorized by this Section shall be fixed in the ordinance adopted by the Sabine Parish School Board.

(3) The ordinance shall provide for a contract with the Sabine Parish Sales Tax Commission for the collection of the tax.

(4) The tax shall be imposed and collected uniformly throughout the parish.

(5) The proceeds of the tax, after paying the reasonable and necessary expenses of collecting and administering the tax, shall be dedicated and used solely for the purpose of paying the salaries and benefits of teachers and other school employees as set forth in the proposition submitted at an election held in the parish in accordance with Subsection D of this Section.