§ 22-82. Other administrative provisions.

(a)

The collector is hereby authorized and empowered to carry into effect the provisions of this article and in pursuance thereof to make and enforce such rules as he may deem necessary in administering the provisions of this article and other policies or procedures which may be hereafter established by the authority.

(b)

The collector shall have the power to make and publish reasonable rules and regulations, not inconsistent with this article or the laws and the Constitution of the State of Louisiana or of the United States, for the enforcement of the provisions of this article and the collection of the revenues and penalties imposed by this article.

(c)

The collector shall design, prepare, print and furnish to all dealers or make available to said dealers all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer from the payment of said taxes at the time and in the manner herein provided.

(d)

The cost of preparing and distributing the report forms and paraphernalia for the collection of said tax, and of the inspection and enforcement duties required herein, shall be borne out of appropriations by the authority as provided in section 22-83(a) of this article.

(e)

In any case where tangible personal property is sold at retail under a contract providing for such retail sale, made and entered into prior to the effective date of this article and containing the sale price, and delivery is made after the effective date of this article, and such sale is taxable under this article, the seller shall add the tax imposed by said article to said sale price, and collect it from the buyer.

The provisions of this section shall also apply where such tangible personal property is not sold, but is used, consumed, distributed, stored, leased or rented, and where services taxable hereunder are contracted for before the effective date of this article, but are actually furnished after the effective date hereof. The provisions of this section shall not apply to tangible personal property actually imported or caused to be imported into or stored within the territorial limits of the authority prior to the effective date of this article, if the said tangible personal property is actually used or consumed by the person who imported and stored said tangible personal property.

(f)

It shall be lawful for the collector, or any deputy by him duly designated, to receive the written oath of any person signing any application, deposition, statement, or report required by the collector in the administration of this article.

(g)

The collector, or any deputy by him duly designated, may conduct hearings, and have administered and examined under oath any dealer and the directors, officers, agents and employees of any dealer, and any other witnesses, relative to the business of such dealer in respect to any matter incidental to the administration of this article. Such examination or hearings shall be at a time convenient to the dealer within fourteen (14) days after requested by the collector in writing.

(h)

Any notice required to be given by the collector pursuant to this article, may be given by personal service on the dealer for whom it is intended, or be mailed to the dealer for whom it is intended, addressed to such dealer at the address given in the last report filed by him pursuant to the provisions of this article, or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of its receipt by the dealer to whom it is addressed.

(i)

The collector shall keep a record of all of the official acts, and shall preserve copies of all rules, decisions and orders made by him and by any deputy of his department in charge of the collection of the tax imposed by this article. Copies of such rules, decisions, or orders and of any paper or papers filed in any office maintained by him in the administration of this article, may be authenticated under his official signature, and when so authenticated, shall be evidenced in all courts of competent jurisdiction of the same weight and force as the original thereof. For authenticating any such copy, he shall be paid a fee of five dollars ($5.00) which shall be treated as revenue of the tax levied hereby.

(j)

Nothing in this article shall be construed to deprive the dealer of any remedy in the review of any tax, or in any proceedings to collect the tax given such dealer by any other law, or to deprive the authority of any remedy for the enforcement of this article through any procedure or remedies expressly provided in this article imposing the tax herein levied or any other law, nor shall this article be construed as repealing or altering any such laws or article.

(k)

If any section, sub-section, sentence, clause, or phrase of this article be held invalid such decision shall not affect the validity of the remaining portions of this article. The authority hereby declares that it would have passed this article, and each section, sub-section, sentence, clause and phrase thereof irrespective of the fact that any one or more sections, sub-sections, sentences, clauses or phrases may be so declared invalid.

(l)

The tax levied herein is declared to be supplemental and in addition to all other taxes levied by and under the authority of the authority of any kind or nature.

(m)

This article may be cited or otherwise referred to as the "Ouachita Parish Sales Tax District No. II, Sales and Use Tax Ordinance."

(Ord. No. 8416, § 12, 4-15-96)