§ 2-420. General sales tax.

(a)

There is hereby levied a tax of one percent 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 sales of services in the town as defined in Sections 301 to 317, inclusive, of Title 47 of the Louisiana Revised Statutes of 1950. The revenues derived from the sales and use tax are dedicated and used for the purposes of constructing, purchasing, improving, maintaining and operating recreational facilities; constructing, maintaining, resurfacing, lighting and improving public streets; constructing sidewalks and bridges; acquiring and maintaining a garbage disposal site and garbage collection equipment; and purchasing equipment for all of the public works and departments of the town.

(b)

A certain document on file in the office of the clerk identified as the "Town of Abita Springs Sales and Use Tax" booklet, adopted by Ordinance No. 73 pursuant to a special election held October 10, 1965, effective January 1, 1966, and providing for the levy of a general sales tax of one percent, is incorporated in this Code and made a part hereof by reference.

(Ord. No. 73, § 1, 10-18-65)

State law reference

Sales tax levy authorized, La. Const. Art. VI, § 29, and R.S. 33:2711 et seq.