ARTICLE VIII


PARISH/MUNICIPAL INFRASTRUCTURE INTERFACE


SEC.

18-090.00 Growth Management/Annexation Agreements


        In accordance with the “Joint Projects and Other Cooperative Endeavors” clause of the Growth Management and Annexation Agreements of 2003 between St. Tammany Parish Government and various municipalities within the boundaries of the Parish, St. Tammany Parish Government will coordinate infrastructure improvements so that both Parish and Municipal standards will be considered for all new development within the Annexation Agreement Areas and the more restrictive set of standards, whether they be standards established by the Parish or Municipal governing body, will be applied to the project.

SEC.

18-090.01 Restrictive Standards

        

        For the purposes of this Section, the most restrictive standard shall be applied to the following types of infrastructure:

        1.     drainage design standards
        2.     road design standards
        3.     potable water standards, and
        4.     sewer standards.

SEC.

18-090.02 Effective Date


        This Section shall be considered in affect upon:

        a)     Notice, by certified copy to the Parish President, that a municipality located within St. Tammany Parish has adopted similar legislation, and
        


        b)     The adoption of a resolution by the Parish Council recognizing said municipal legislation.
    
(Ord. No. 03-0802, adopted 12/04/2003)

SEC.

18-091.00 Operating Agreements between Parish and Municipalities


         Enabling legislation:    Act No. 159 of the First Extraordinary Session of the 2002 Louisiana Legislature amended and reenacted R.S. 33:172 and provided relative to municipal annexation procedures and the use of operating agreements between certain municipalities and certain parishes. Pursuant to said Act, on March 26, 2003 the Parish Council adopted ordinances authorizing Operating Agreements with each of the following municipalities:

        a)     City of Covington            Ordinance C.S. No. 03-0639
        b)     City of Mandeville         Ordinance C.S. No. 03-0640
        c)     Town of Abita Springs     Ordinance C.S. No. 03-0641
        d)     Town of Madisonville     Ordinance C.S. No. 03-0642
        e)     Town of Pearl River         Ordinance C.S. No. 03-0643
        f)     Village of Folsom         Ordinance C.S. No. 03-0644
        g)     Village of Sun             Ordinance C.S. No. 03-0645

(Clerk's Note: A copy of each Operating Agreement is attached to the referenced ordinance as Exhibit A and on file in the Parish Council Office as part of the official record)

STATE REFERENCE: LSA R.S. 33:172

SEC. 18-092.00 - 18-094.00 RESERVED

ARTICLE IX

ECONOMIC DEVELOPMENT DISTRICTS

State Reference LSA R.S. 33:9038.31through 33:9038.42

SEC. 18-095.00 Rooms To Go St. Tammany Economic Development District

SEC. 18-095.01 Authority

        By virtue of R.S. 33:9038.31, et seq., and other Constitutional and statutory authority, the Parish Council is authorized to create Economic Development Districts in unincorporated areas of St. Tammany Parish.

SEC. 18-095.02 Created

        The economic development district hereby created shall be known and designated as the “Rooms To Go St. Tammany Economic Development District”. As provided by the Act, the governing body of the District shall be the Parish Council. The District shall be a political subdivision of the State of Louisiana and shall possess such powers and authority and have such duties, rights, powers and privileges granted and conferred pursuant to the Act.

SEC. 18-095.03 Boundaries
    
        The boundaries of the Rooms To Go St. Tammany Economic Development District are described as follows:


A certain parcel of land, lying and situated in Section 13, Township 8 South, Range 14 East, St. Tammany Parish, Louisiana, and more fully described as follows:

From the quarter section corner common between Sections 13 & 24, Township 8 South, Range 14 East; thence go north 89 degrees, 02 minutes, 36 seconds East 643.17 feet to a 1/2 inch iron and the Point of Beginning.

Thence go North 03 degrees, 47 minutes, 48 seconds west 1873.41 feet to a 1/2 inch iron rod. Thence North 67 degrees, 05 minutes, 11 seconds East 920.00 feet to a 1/2 inch iron rod on the westerly right of way line of Old Military Road. Thence South 23 degrees, 10 minutes 54 seconds East 1810.00 feet along said right of way line of Old Military Road to a 1/2 inch iron rod at the intersection with the western right of way line of Interstate Highway I-15. Thence South 09 degrees, 54 minutes, 44 seconds East 554.65 feet along said right of way line of I-59 to a 1/2 inch iron rod and a point of departure from I-59. Thence South 89 degrees, 02 minutes, 36 seconds West 1530.00 feet to the Point of Beginning.

Containing 60.238 acres of land, more or less, a certain parcel of land, lying and situated in Section 13, Township 8 South, Range 14 East, St. Tammany Parish, Louisiana, in accordance with J.V. Burkes & Associates Survey #20071022, dated April 24, 2007.
(Ord. 07-1589, adopted 06/07/2007)

SEC. 18-095.04 Rooms To Go St. Tammany Economic Development District Trust Fund

        In accordance with LSA R.S. 33:9038.34, there is hereby created a special trust fund to be named the “Rooms To Go St. Tammany Economic Development District Trust Fund”, the purpose of which will be to fund economic development projects selected by the District.
(Ord. 07-1589, adopted 06/07/2007)

        In accordance with LSA R.S. 33:9038.39, there is levied in the District a new additional sales tax of three quarters of one cent (0.0075%) upon sale at retail, use, lease or rental, consumption, and storage for use or consumption, of tangible personal property, upon the lease or rental of tangible personal property and on sales of services in the District.
(Ord. 07-1590, adopted 06/07/2007, as amended by Ord. 07-1694, adopted 11/01/2007)

        The Uniform Local Sales tax Code, as enacted by Act No. 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the District Tax, the provisions of which Uniform Local Sales Tax Code are hereby incorporated by reference.

    The entire amount of the District tax is pledged and designated as the local sales tax increment, which is to be deposited in this special trust fund, together with a like amount of State sales tax, to the extent approved by the State, for the furtherance of economic development projects through reimbursement of costs of economic development projects, on a cash basis.
                        
        Notwithstanding anything to the contrary contained herein, sales tax increments within the District, if any, shall be used only for projects that meet the definition of “economic development project” as that term is defined in La. R.S. 33:9038.34(M).
(Ord. 07-1590, adopted 06/07/2007)

Vendor's Compensation. For the purpose of compensating the dealer in accounting for and remitting the District Tax levied by this section, each dealer shall be allowed one and one- tenth percent (1.10%) of the amount of District Tax due and accounted for and remitted to the Tax collector in the form of a deduction in submitting his report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided

the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

Exclusions or Exemptions. This governing authority adopts none of the optional exclusions or exemptions allowed by state sales tax law, nor does this governing authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29(D)(1) of the Constitution of the State of Louisiana of 1974 that are not allowed as an exclusion or exemption from state sales tax. Included within the tax base of the District tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.

Tax Collector. The District Tax is authorized to be collected by a "Collector" which term shall mean the Sales Tax Department of the St. Tammany Parish Sheriff's Office. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.

With regard to the collection of the District Tax on any motor vehicle, automobile, truck, truck- trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license tax, this governing authority, acting through the Collector, on behalf of the District, is authorized to enter into an agreement with the Vehicle Commissioner, Department of Public Safety and Corrections, as provided by R.S.47:303(B).

All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this section relating to the District Tax shall be promptly deposited by the Collector for the account of the District in the Trust Fund, provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending the final determination of the protest or litigation.

Penalty, Interest and Attorneys Fees. If the amount of District Tax due by the dealer is not paid on time, penalties, interest and attorneys fees shall be imposed as provided by law.

No Qualified Electors. The St. Tammany Parish Registrar of Voters has issued and executed a certificate certifying the absence of any qualified electors in the District, therefore, pursuant to La. R.S. 33:9038.39, no election shall be required to authorize the levy of the District Tax.

Designation of Baseline Collection Rate. The District Tax levied is a new sales tax and the full amount thereof is hereby designated by the Parish Council to be used in determining the local sales tax increment pursuant to the Act. The initial annual baseline collection rate for the District, which is the amount of the District Tax collected in the District in the most recent completed fiscal year prior to the establishment of the District, is hereby designated to be zero ($0.00) (the "Initial Baseline Collection Rate"), as the District Tax was not levied during the most recently completed fiscal year of this governing authority prior to the establishment of the District. The monthly baseline collection rate, which is the initial annual baseline collection rate divided by twelve (12), is hereby designated to be zero ($0.00) (the "Monthly Baseline Collection Rate").

CFO Certification. The Chief Financial Officer of the Parish has issued and executed a certificate certifying as to the accuracy of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate, which was previously published one time in the St. Tammany Farmer, the official journal of the Parish.

Designation of Sales Tax Increment. The Parish Council hereby designates the entire amount of the District Tax as the local sales tax increment, which is to be deposited in the special trust

fund created herein for the furtherance of economic development projects and hereby pledges and dedicates to such purpose the local sales tax increment and a like amount of State sales tax increment, to the extent approved by the State.

Use of Sales Tax Increments. Notwithstanding anything to the contrary contained herein, sales tax increments within the District, if any, shall be used only for Projects that meet the definition of "economic development project" as that term is defined in La. R.S. 33:9038.34(M).

Authorization of Officers. The Parish President and his staff are hereby authorized, empowered and directed to do any and all things necessary and incidental to carry out the provisions of this section.
(Ord. 07-1694, adopted 11/01/2007)

SEC. 18-096.00 Colonial Pinnacle Nord du Lac Economic Development District

SEC. 18-096.01 Authority

        By virtue of R.S. 33:9038.31, et seq., and other Constitutional and statutory authority, the Parish Council is authorized to create Economic Development Districts in unincorporated areas of St. Tammany Parish.

SEC. 18-096.02 Created

        The economic development district hereby created shall be known and designated as the “Colonial Pinnacle Nord du Lac Economic Development District”. As provided by the Act, the governing body of the District shall be the Parish Council. The District shall be a political subdivision of the State of Louisiana and shall possess such powers and authority and have such duties, rights, powers and privileges granted and conferred pursuant to the Act.

SEC. 18-096.03 Boundaries
    
        The boundaries of the Colonial Pinnacle Nord du Lac Economic Development District are described as follows:

A certain piece or portion of land situated in Section 47, Township 7 South, Range 11 East, St. Tammany Parish, Louisiana being more fully described as follows:

TRACT “A”
A CERTAIN PIECE OR PORTION OF LAND SITUATED IN SECTION 47, TOWNSHIP 7 SOUTH, RANGE 11 EAST, ST. TAMMANY PARISH, LOUISIANA BEING MORE FULLY DESCRIBED AS FOLLOWS:
COMMENCING FROM THE CORNER COMMON TO SECTIONS 12, 13 & 46 TOWNSHIP 7 SOUTH, RANGE 10 EAST, ST. TAMMANY PARISH, LOUISIANA RUN NORTH 00 DEGREES 40 MINUTES 50 SECONDS EAST FOR A DISTANCE OF 1423.63 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 23 MINUTES 30 SECONDS EAST FOR A DISTANCE OF 1109.12 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 14 MINUTES 55 SECONDS EAST FOR A DISTANCE OF 95.62 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 17 MINUTES 06 SECONDS EAST FOR A DISTANCE OF 700.84' TO A POINT ON THE NORTH RIGHT-OF-WAY OF INTERSTATE 12 AND THE EAST RIGHT-OF-WAY OF LOUISIANA HIGHWAY 21 ALSO BEING THE POINT OF BEGINNING.
FROM THE POINT OF BEGINNING AND LEAVING SAID NORTH RIGHT-OF-WAY AND RUNNING ALONG SAID EAST RIGHT-OF-WAY NORTH 28 DEGREES 42 MINUTES 20

SECONDS EAST FOR A DISTANCE OF 228.29 FEET TO A POINT; THENCE RUN NORTH 33 DEGREES 51 MINUTES 41 SECONDS EAST FOR A DISTANCE OF 37.00 FEET TO A POINT ON THE SOUTH RIGHT-OF-WAY OF PINNACLE PARKWAY; THENCE LEAVING SAID SOUTH RIGHT-OF-WAY OF LOUISIANA STATE HIGHWAY 21 AND RUNNING ALONG SAID SOUTH RIGHT-OF-WAY OF PINNACLE PARKWAY SOUTH 56 DEGREES 08 MINUTES 18 SECONDS EAST FOR A DISTANCE OF 135.18 FEET TO A POINT ON A CURVE TO THE RIGHT (CLOCKWISE & TANGENT); THENCE RUN ALONG SAID CURVE WITH A RADIUS OF 280.00 FEET AND AN ARC LENGTH OF 129.81 FEET TO A POINT; THENCE RUN SOUTH 29 DEGREES 34 MINUTES 34 SECONDS EAST FOR A DISTANCE OF 77.97 FEET TO A POINT ON A CURVE TO THE LEFT (COUNTERCLOCKWISE & TANGENT); THENCE RUN ALONG SAID CURVE WITH A RADIUS OF 440.00 FEET AND AN ARC LENGTH OF 88.65 FEET TO A POINT; THENCE LEAVING SAID RIGHT-OF-WAY RUN SOUTH 51 DEGREES 51 MINUTES 57 SECONDS WEST FOR A DISTANCE OF 221.63 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY OF INTERSTATE 12; THENCE RUN ALONG SAID RIGHT-OF-WAY NORTH 48 DEGREES 43 MINUTES 29 SECONDS WEST FOR A DISTANCE OF 326.61 FEET BACK TO THE POINT OF BEGINNING. SAID PARCEL OF LAND CONTAINS 2.25 ACRES OR 98,068.70 SQ. FT. MORE OR LESS.

TRACT “B”
A CERTAIN PIECE OR PORTION OF LAND SITUATED IN SECTION 47, TOWNSHIP 7 SOUTH, RANGE 11 EAST, ST. TAMMANY PARISH, LOUISIANA BEING MORE FULLY DESCRIBED AS FOLLOWS:
COMMENCING FROM THE CORNER COMMON TO SECTIONS 12, 13 & 46 TOWNSHIP 7 SOUTH, RANGE 10 EAST, ST. TAMMANY PARISH, LOUISIANA RUN NORTH 00 DEGREES 40 MINUTES 50 SECONDS EAST FOR A DISTANCE OF 1423.63 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 23 MINUTES 30 SECONDS EAST FOR A DISTANCE OF 1109.12 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 14 MINUTES 55 SECONDS EAST FOR A DISTANCE OF 95.62 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 17 MINUTES 06 SECONDS EAST FOR A DISTANCE OF 700.84' TO A POINT ON THE NORTH RIGHT-OF-WAY OF INTERSTATE 12 AND THE EAST RIGHT-OF-WAY OF LOUISIANA STATE HIGHWAY 21; THENCE LEAVING SAID NORTH RIGHT-OF-WAY AND RUNNING ALONG SAID EAST RIGHT-OF-WAY NORTH 28 DEGREES 42 MINUTES 20 SECONDS EAST FOR A DISTANCE OF 228.29 FEET TO A POINT; THENCE RUN NORTH 33 DEGREES 51 MINUTES 41 SECONDS EAST FOR A DISTANCE OF 127.00 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY OF PINNACLE PARKWAY ALSO BEING THE POINT OF BEGINNING.
FROM THE POINT OF BEGINNING AND LEAVING SAID NORTH RIGHT-OF-WAY OF PINNACLE PARKWAY AND RUNNING ALONG SAID SOUTH RIGHT-OF-WAY OF LOUISIANA STATE HIGHWAY 21 NORTH 33 DEGREES 51 MINUTES 41 SECONDS EAST FOR A DISTANCE OF 131.04 FEET TO A POINT; THENCE RUN NORTH 12 DEGREES 58 MINUTES 10 SECONDS WEST FOR A DISTANCE OF 31.42 FEET TO A POINT; THENCE LEAVING SAID RIGHT-OF-WAY RUN SOUTH 55 DEGREES 34 MINUTES 51 SECONDS EAST FOR A DISTANCE OF 200.00 FEET TO A POINT; THENCE RUN NORTH 33 DEGREES 50 MINUTES 05 SECONDS EAST FOR A DISTANCE OF 200.16 FEET TO A POINT; THENCE RUN SOUTH 56 DEGREES 03 MINUTES 45 SECONDS EAST FOR A DISTANCE OF 133.27 FEET TO A POINT; THENCE RUN SOUTH 34 DEGREES 02 MINUTES 02 SECONDS WEST FOR A DISTANCE OF 393.82 FEET TO A POINT; THENCE RUN SOUTH 29 DEGREES 34 MINUTES 34 SECONDS EAST FOR A DISTANCE OF 68.51 FEET TO A POINT ON A CURVE TO THE LEFT (COUNTERCLOCKWISE & TANGENT); THENCE RUN ALONG SAID CURVE WITH A RADIUS OF 350.00 FEET AND AN ARC LENGTH OF 37.83 FEET TO A POINT; THENCE RUN NORTH 89 DEGREES 15 MINUTES 56 SECONDS EAST FOR A DISTANCE OF 2228.41 FEET TO A POINT; THENCE RUN SOUTH 21 DEGREES 01 MINUTES 24 SECONDS WEST FOR A DISTANCE OF 288.34 FEET TO A POINT; THENCE RUN SOUTH 24 DEGREES 03 MINUTES 50 SECONDS EAST FOR A DISTANCE OF 129.53 FEET TO A POINT; THENCE RUN SOUTH 68 DEGREES 58 MINUTES 39 SECONDS EAST FOR A DISTANCE OF 2372.21 FEET TO A POINT; THENCE

RUN SOUTH 21 DEGREES 01 MINUTES 30 SECONDS WEST FOR A DISTANCE OF 675.48 FEET TO A POINT; THENCE RUN NORTH 68 DEGREES 58 MINUTES 39 SECONDS WEST FOR A DISTANCE OF 446.91 FEET TO A POINT; THENCE RUN SOUTH 21 DEGREES 01 MINUTES 21 SECONDS WEST FOR A DISTANCE OF 221.43 FEET TO A POINT; THENCE RUN SOUTH 60 DEGREES 15 MINUTES 51 SECONDS EAST FOR A DISTANCE OF 361.74 FEET TO A POINT; THENCE RUN SOUTH 30 DEGREES 33 MINUTES 52 SECONDS WEST FOR A DISTANCE OF 177.94 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY INTERSTATE 12;
THENCE RUN ALONG SAID NORTH RIGHT-OF-WAY THE FOLLOWING:
NORTH 68 DEGREES 55 MINUTES 27 SECONDS WEST FOR A DISTANCE OF 214.25 FEET TO A POINT; SOUTH 67 DEGREES 31 MINUTES 58 SECONDS WEST FOR A DISTANCE OF 415.14 FEET TO A POINT;NORTH 68 DEGREES 56 MINUTES 31 SECONDS WEST FOR A DISTANCE OF 2148.28 FEET TO A POINT ON A CURVE TO THE RIGHT (CLOCKWISE & TANGENT);ALONG SAID CURVE WITH A RADIUS OF 23,068.31 FEET AND AN ARC LENGTH OF 252.24 FEET TO A POINT;NORTH 64 DEGREES 20 MINUTES 14 SECONDS WEST FOR A DISTANCE OF 101.17 FEET TO A POINT;NORTH 69 DEGREES 53 MINUTES 37 SECONDS WEST FOR A DISTANCE OF 704.32 FEET TO A POINT;NORTH 55 DEGREES 10 MINUTES 42 SECONDS WEST FOR A DISTANCE OF 315.57 FEET TO A POINT; NORTH 36 DEGREES 18 MINUTES 47 SECONDS WEST FOR A DISTANCE OF 272.27 FEET TO A POINT;NORTH 10 DEGREES 45 MINUTES 52 SECONDS WEST FOR A DISTANCE OF 298.56 FEET TO A POINT;THENCE LEAVING SAID RIGHT-OF-WAY RUN NORTH 51 DEGREES 51 MINUTES 57 SECONDS EAST FOR A DISTANCE OF 401.51 FEET TO A POINT ON THE SOUTH RIGHT-OF-WAY OF PINNACLE PARKWAY; THENCE RUN ALONG SAID RIGHT-OF-WAY SOUTH 65 DEGREES 54 MINUTES 56 SECONDS EAST FOR A DISTANCE OF 33.00 FEET TO A POINT; THENCE LEAVING SAID RIGHT-OF-WAY RUN NORTH 37 DEGREES 47 MINUTES 40 SECONDS EAST FOR A DISTANCE OF 82.35 FEET TO A POINT ON THE NORTH RIGHT-OF-WAY OF PINNACLE PARKWAY;
THENCE RUN ALONG SAID RIGHT-OF-WAY THE FOLLOWING:
NORTH 65 DEGREES 54 MINUTES 56 SECONDS WEST FOR A DISTANCE OF 91.00 FEET TO A POINT ON A CURVE TO THE RIGHT (CLOCKWISE & TANGENT);ALONG SAID CURVE WITH A RADIUS OF 360.00 FEET AND AN ARC LENGTH OF 228.33 FEET TO A POINT; NORTH 29 DEGREES 34 MINUTES 34 SECONDS WEST FOR A DISTANCE OF 77.97 FEET TO A POINT ON A CURVE TO THE LEFT (COUNTERCLOCKWISE & TANGENT);ALONG SAID CURVE WITH A RADIUS OF 360.00 FEET AND AN ARC LENGTH OF 48.58 FEET TO A POINT;NORTH 29 DEGREES 52 MINUTES 30 SECONDS WEST FOR A DISTANCE OF 50.74 FEET TO A POINT ON A CURVE TO THE LEFT (COUNTERCLOCKWISE & NON-TANGENT); ALONG SAID CURVE WITH A RADIUS OF 370.00 FEET WITH AN ARC LENGTH OF 71.14 FEET, A CHORD BEARING OF NORTH 50 DEGREES 37 MINUTES 49 SECONDS WEST AND A CHORD LENGTH OF 71.03 FEET TO A POINT;NORTH 56 DEGREES 08 MINUTES 18 SECONDS WEST FOR A DISTANCE OF 135.18 FEET BACK TO THE POINT OF BEGINNING.
SAID PARCEL OF LAND CONTAINS 137.41 ACRES OR 5,985,593.63 SQ. FT. MORE OR LESS.
(Ord. 07-1591, adopted 06/07/2007; amended by Ord. 07-1717, adopted 12/06/2007)

SEC. 18-096.04 Colonial Pinnacle Nord du Lac Economic Development District Trust Fund

        In accordance with LSA R.S. 33:9038.34, there is hereby created a special trust fund to be named the “Colonial Pinnacle Nord du Lac Economic Development District Trust Fund”, the purpose of which will be to fund economic development projects selected by the District.
(Ord. 07-1591, adopted 06/07/2007)

        In accordance with LSA R.S. 33:9038.39, there is levied in the District a new additional sales tax of three quarters of one cent (0.0075%) upon sale at retail, use, lease or rental,

consumption, and storage for use or consumption, of tangible personal property, upon the lease or rental of tangible personal property and on sales of services in the District.
(Ord. 07-1592, adopted 06/07/2007)

        The additional local sales levied pursuant to this section is desired to be levied and used solely from the area described herein.
(Ord. 07-1692, adopted 11/01/07)

        The Uniform Local Sales tax Code, as enacted by Act No. 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the District Tax, the provisions of which Uniform Local Sales Tax Code are hereby incorporated by reference.

    The entire amount of the District tax is pledged and designated as the local sales tax increment, which is to be deposited in this special trust fund, together with a like amount of State sales tax, to the extent approved by the State, for the furtherance of economic development projects through reimbursement of costs of economic development projects, on a cash basis.
                        
        Notwithstanding anything to the contrary contained herein, sales tax increments within the District, if any, shall be used only for projects that meet the definition of “economic development project” as that term is defined in La. R.S. 33:9038.34(M).
(Ord. 07-1592, adopted 06/07/2007)

Vendor's Compensation. For the purpose of compensating the dealer in accounting for and remitting the District Tax levied by this section, each dealer shall be allowed one and one- tenth percent (1.10%) of the amount of District Tax due and accounted for and remitted to the Tax collector in the form of a deduction in submitting his report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

Exclusions or Exemptions. This governing authority adopts none of the optional exclusions or exemptions allowed by state Sales tax law, nor does this governing authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29(D)(1) of the Constitution of the State of Louisiana of 1974 that are not allowed as an exclusion or exemption from state Sales tax. Included within the tax base of the District tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.

Tax Collector. The District Tax is authorized to be collected by a "Collector" which term shall mean the Sales Tax Department of the St. Tammany Parish Sheriff's Office. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.

With regard to the collection of the District Tax on any motor vehicle, automobile, truck, truck- trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license tax, this governing authority, acting through the Collector, on behalf of the District, is authorized to enter into an agreement with the Vehicle Commissioner, Department of Public Safety and Corrections, as provided by R.S.47:303(B).

All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this ordinance relating to the District Tax shall be promptly deposited by the Collector for the

account of the District in the Trust Fund, provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending the final determination of the protest or litigation.

Penalty, Interest and Attorneys Fees. If the amount of District Tax due by the dealer is not paid on time, penalties, interest and attorneys fees shall be imposed as provided by law.

No Qualified Electors. The St. Tammany Parish Registrar of Voters has issued and executed a certificate certifying the absence of any qualified electors in the District, therefore, pursuant to La. R.S. 33:9038.39, no election shall be required to authorize the levy of the District Tax.

Designation of Baseline Collection Rate. The District Tax levied is a new Sales tax and the full amount thereof is hereby designated by the Parish Council to be used in determining the local Sales tax increment pursuant to the Act. The initial annual baseline collection rate for the District, which is the amount of the District Tax collected in the District in the most recent completed fiscal year prior to the establishment of the District, is hereby designated to be zero ($0.00) (the "Initial Baseline Collection Rate"), as the District Tax was not levied during the most recently completed fiscal year of this governing authority prior to the establishment of the District. The monthly baseline collection rate, which is the initial annual baseline collection rate divided by twelve (12), is hereby designated to be zero ($0.00) (the "Monthly Baseline Collection Rate").

CFO Certification. The Chief Financial Officer of the Parish has issued and executed a certificate certifying as to the accuracy of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate, which was previously published one time in the St. Tammany Farmer, the official journal of the Parish.

Designation of Sales Tax Increment. The Parish Council hereby designates the entire amount of the District Tax as the local Sales tax increment, which is to be deposited in the special trust fund created herein for the furtherance of economic development projects and hereby pledges and dedicates to such purpose the local Sales tax increment.

Authorization of Officers. The Parish President and his staff are hereby authorized, empowered and directed to do any and all things necessary and incidental to carry out the provisions of this section.
(Ord. 07-1692, adopted 11/01/2007)



ST. TAMMANY PARISH
CODE OF ORDINANCES