§ 22-51. Definitions.

As used in this article the following words, terms and phrases shall have the meaning ascribed to them in this section except when the context clearly indicates a different meaning:

Agricultural commodity shall mean horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

Authority shall mean the Ouachita Parish Sales Tax District.

Business shall include any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. The term "business" shall not be construed in this article to include the occasional and isolated sales or transactions by a person who does not hold himself out as engaged in business.

Collector shall be the executive secretary-treasurer of the police jury of the Parish of Ouachita, State of Louisiana, or such other person or board designated by the police jury, acting as the governing authority of the district, to be in charge of the administration and collection of the tax herein levied, or the duly authorized assistants of said collector.

Cost price shall mean the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service cost, transportation charges, or any other expenses whatsoever, or the reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less.

In the case of tangible personal property that has acquired Louisiana tax situs and is thereafter transported outside the State of Louisiana for repairs performed outside the State of Louisiana and is thereafter returned to the State of Louisiana, the cost price shall be deemed to be the actual cost of any parts and/or materials used in performing such repairs, if applicable labor charges are separately stated on the invoice. If the applicable labor charges are not separately stated on the invoice, it shall be presumed that the cost price is the total charge reflected on the invoice.

Cost price shall not include the supplying and installation of board roads to oil field operators if the installation charges are separately billed the customers at the time of installation.

Dealer shall include every person who:

(1)

Manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution or for storage to be used or consumed in the authority;

(2)

Imports, or causes to be imported, tangible personal property from any state, or other political subdivision of this state, or foreign country, for sale at retail, for use or consumption, or distribution, or for storage to be used or consumed in the authority;

(3)

Sells at retail, or who offers for sale at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution or storage to be used or consumed in the authority, tangible personal property as defined herein;

(4)

Has sold at retail, or used, or consumed, or distributed or stored for use or consumption in the authority tangible personal property and who can not prove that the tax levied by this article has been paid on the sale at retail, the use, consumption, the distribution, or the storage of said tangible personal property;

(5)

Leases, or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;

(6)

Is the lessee or rentee of tangible personal property and who pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;

(7)

Sells or furnishes any of the services subject to tax under this article;

(8)

Purchases or receives any of the services subject to tax under this article;

(9)

Is engaging in business in the authority; or

(10)

Sells at retail any tangible personal property to a vending machine operator for resale through coin-operated vending machines.

Distraint or distrain shall mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, any property or rights to property of the delinquent dealer by the officer charged with the collection of the tax for the purpose of satisfying any tax, interest or penalties due under the provisions of this article.

Engaging in business in the authority shall mean and include any of the following methods of transacting business; maintaining directly, indirectly or through a subsidiary, an office, distribution house, sales house, warehouse or other place of business or by having an agent salesman, solicitor or employees operating within the authority under the authority of the seller or its subsidiary, irrespective of whether such place of business, agent, salesman, solicitor or employee is located in the authority permanently or temporarily, or whether such seller or subsidiary is qualified to do business in the authority or by having within the authority any choses in or causes of action, or any property, or any liens on property, or any indebtedness due it in the authority, protected by the laws and courts of the authority.

Governing body shall mean the Police Jury of the Parish of Ouachita, State of Louisiana.

Gross sales shall mean the sum total of all retail sales of tangible personal property, as hereinafter provided and defined, and sales of services without any deductions whatsoever of any kind or character, except as provided in this article.

Hotel shall mean and include any establishment engaged in the business of furnishing sleeping rooms, cottages or cabins to transient guests, where such establishment consists of six (6) or more sleeping rooms, cottages or cabins at a single business location.

Lease or rental shall mean the leasing or renting of tangible personal property and the possession or use thereof by the lessee or rentee for a consideration, without transfer of the title of such property.

The term "lease or rental", however, as herein defined, shall not mean or include the lease or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating drilling, completion or reworking of oil, gas, sulphur or other mineral wells.

New article shall mean the original stock in trade of the dealer and shall not be limited to newly manufactured articles. The original stock or article, whether it be a used article or not, shall be subject to the tax.

Parish shall mean the Parish of Ouachita, State of Louisiana.

Person shall include any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, the State of Louisiana, any parish, city and parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

Purchaser shall mean any person who acquires or receives any tangible personal property or the privilege of using any tangible personal property or receives any services pursuant to a transaction subject to tax under this article.

Retail sale or sale at retail shall mean a sale to a consumer or to any other person for any purpose other than for resale in the form of tangible personal property, as hereinafter set forth, and shall mean and include all such transactions as the collector, upon investigation, finds to be in lieu of sales; provided, that sales for resale must be made in strict compliance with the rules and regulations issued by the said collector. Any dealer making a sale for resale, which is not in strict compliance with the rules and regulations, shall himself be liable for and pay the tax.

The sale of tangible personal property to a dealer who purchases said property for resale through coin-operated vending machines shall be considered a "sale at retail." The subsequent resale of the property by the dealer through coin-operated vending machines shall not be considered a "sale at retail."

The term "sale at retail" does not include sales of materials for further processing into articles of tangible personal property for sale at retail, nor does it include an isolated or occasional sale of tangible personal property, other than vehicles as covered in Section 22-54(f) by a person not engaged in such business. The sale of motor or other vehicles by a person not engaged in such business shall be considered and treated as a "sale at retail."

Retailer shall mean and include every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in the authority or any person rendering services taxable hereunder.

Sale shall mean any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means, whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishings, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. A transaction whereby the possession of tangible personal property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale. The term "sale" shall also include the "sale of services," which means and includes the following:

(1)

The furnishing of sleeping rooms, cottages or cabins by hotels;

(2)

The sale of admissions to places of amusement, to athletic entertainment other than that of schools, colleges, and universities, and recreational events, and the furnishing, for dues, fees, or other consideration of the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; but the term "sales of services" shall not include membership fees or dues of nonprofit, civic organizations, including by way of illustration and not of limitation, the Young Men's Christian Association, the Catholic Youth Organization and the Young Women's Christian Association;

(3)

The furnishing of storage or parking privileges by auto hotels and parking lots and trailer parks;

(4)

The furnishing of printing or overprinting, lithographic, multilith, blueprinting, photostating or other similar services of reproducing written or graphic matter;

(5)

The furnishing of laundry, cleaning, pressing and dyeing services, including by way of extension and not of limitation, the cleaning and renovating of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothing, furs and rugs;

(6)

The furnishing of cold storage space and the furnishing of the service of preparing tangible personal property for cold storage, where such service is incidental to the operation of storage facilities.

(7)

The furnishing of repairs to tangible personal property, including by way of illustration and not of limitation, the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment, watches, jewelry, refrigerators, radios, shoes and office appliances and equipment. For purposes of this definition, tangible personal property shall include machinery, appliances and equipment which have been declared immovable by declaration under the provisions of Article 467 of the Louisiana Civil Code, and things which have been separated from land, buildings, or other constructions permanently attached to the ground or their component parts as defined in Article 466 of the Louisiana Civil Code. Provided that there shall be excluded from taxation charges for the furnishing of repairs to tangible personal property when the repaired property is delivered to the customer in another state either by common carrier or the repair dealer's own vehicle, however, as to aircraft, delivery may be by the best available means. Offshore areas shall not be considered another state for the purpose of this paragraph.

Sales price shall mean the total amount for which tangible personal property is sold, including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except costs for financing which shall not exceed the legal interest rate and a service charge not to exceed six (6) per cent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling or repairing property sold.

Storage shall mean and include any keeping or retention in the Authority of tangible personal property for use or consumption in the Authority or for any purpose other than for sale at retail in the regular course of business.

Tangible personal property shall mean and include personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, or other obligations or securities.

Taxing authority shall mean and include any municipality, parish or political subdivision in the State of Louisiana, or any municipality, county or political subdivision in a state other than Louisiana.

Use shall mean and include the exercise of any right of power over tangible personal property incident to the ownership thereof, except that it shall not include the sale at retail of that property in the regular course of business.

Use tax shall include the use, the consumption, the distribution and the storage for use or consumption, as herein defined.

(Ord. No. 8056, § 1, 2-7-87; Ord. No. 8773, 5-3-04)