Louisiana Revised Statutes Tit. 47, § 338.155. St. Tammany Parish Police Jury; sales tax levy authorized

A. The St. Tammany Parish Police Jury is hereby authorized to levy and collect a sales and use tax not exceeding one percent within all of the territory contained within the present boundaries of the parish of St. Tammany, excluding the incorporated municipalities thereof.

B. The sales tax so levied shall be imposed by an ordinance of the police jury of St. Tammany Parish and shall be levied 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 sale of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing body only after the question of the imposition of such tax shall have been submitted to the qualified electors of St. Tammany Parish within the territorial area affected at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.

C. This tax shall be in addition to all other taxes, and, except where inapplicable, the procedure established by R.S. 47:301 through 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 police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish or the state department of revenue for collection of the tax.

D. This tax shall be imposed and collected uniformly throughout the parish.

E. The proceeds from said tax shall be deposited in the general fund of the parish of St. Tammany.