§ 20-314. Governing authority; authority to levy and collect sales and tax; dedication of proceeds.

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The board of commissioners of the sales tax district is the governing authority of said district and shall be authorized to levy and collect within the district an additional sales and use tax not exceeding one (1) per cent subject to approval of the voters of the district, at an election to be called by the board of commissioners of said district, which tax shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution, storage for use or consumption of tangible personal property and upon sales of services within the district all as presently or hereinafter defined in Louisiana Revised Statutes 47:301 through 47:317. Proceeds of the tax so collected shall be dedicated solely for the purposes approved by the electorate.

(Ord. of 7-9-84; Ord. No. 8117, 5-16-88)

                    
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