ARTICLE X


SALES TAX DISTRICT NO. 3


SEC.

12-170.00 Created With Bonding Authority


EDITORIAL NOTE: Sales Tax District No. 3 created by special election approved by a majority of the voters as canvassed and declared by the Police Jury on 11/20/86 and further by Ord. No. 86-693, adopted 09/04/86 and Ord. No. 86-730, adopted 11/20/86.

    In accordance with the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974 and other constitutional and statutory authority and under the guidelines of LSA R.S. 47:301 through R.S. 47:317, there is hereby created Sales Tax District No. Three (3) of the Parish of St. Tammany, State of Louisiana, comprising all of St. Tammany Parish less and except those portions within the present corporate boundaries of any incorporated municipality (the "District"), hereby authorized to levy and collect a tax of two percent (2%) (the "Tax") upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in the District for a period of twenty (20) years from the date of the first levy of the Tax, with the net proceeds of the Tax (after paying the reasonable and necessary expenses of collecting and administering the Tax) to be deducted and used for the following purposes:

    1.    Constructing, overlaying and improving Priority I and Priority II roads, streets and bridges in the District (as designated by Ordinance No. 86-693, adopted 09/04/86).

    2.    Repairing and maintaining roads, streets and bridges in the District (including the acquisition of all equipment and materials and payment of all salaries directly in connection therewith);

and, further, the District shall be authorized to fund the proceeds of the Tax into bonds to be issued in series from time to time for the purpose of constructing, overlaying and improving Priority I and Priority II roads, streets and bridges in the District, to the extent and in the manner permitted by the laws of Louisiana, including particularly Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended. (Resolution No. 86-2494, adopted 09/04/86; Resolution No. 86-2478, adopted 09/18/86; Special Election 11/04/86; Resolution No. 86-2618, adopted 11/20/86)

STATE REFERENCE: Additional State Statutory Authority for reference: Chapters 5 and 6A, Title 18, and Section 2721.6 of Title 33 of the Louisiana Revised Statutes of 1950 as amended; Sub-Part F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950 as amended.

SEC.

12-170.01 Priority Roads Defined

:

EDITORIAL NOTE: This section is authorized by Ord. No. 86-693 being the statement of Legislative intent, Section 4 and Section 5 thereof.

    A.    Priority I roads shall be - connector routes between State and Federal Highways and other main arteries, or [as specifically designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

    B.    Priority II roads shall be - school bus routes, or State and Federal Highways and other main arteries, or [as specifically designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

    C.    Priority III roads shall be - all other Parish roads, streets and bridges or [as specifically designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury.

    D. Sub-road Districts shall be reimbursed for any costs incurred by said districts as a result of the constructing, overlaying and/or improving of Priority I and/or Priority II roads, streets and bridges in the District, set forth [as specifically designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of the Police Jury, to the amount of Twelve Dollars ($12.00) per linear foot or the cost of such construction, overlay and/or improvement, whichever is less, pursuant to appropriate intergovernmental agreement.

    E.    Upon duly providing for the constructing, overlaying and/or improving of all Priority I and Priority II roads, streets and bridges [as specifically designated and described in Exhibit A to Ord. No. 86-693 on file with the Secretary of] the Police Jury, the Police Jury can then expand the lists of roads, streets and bridges designated as Priority I or Priority II [roads, streets and bridges] by subsequent ordinance, and the Police Jury shall have the authority to use proceeds of the Sales Tax for the constructing, overlaying and improvement thereof. (Ord. No. 86-693, adopted 09/04/86)

SEC.

12-170.15 Bonding Of Sales Tax


    [The] Police Jury shall, to the extent permitted by law and as necessary to construct, overlay and improve Priority I and Priority II roads, streets and bridges, fund the net proceeds of the Sales Tax into sales tax bonds, and it is the intent of [the] Police Jury to fund said proceeds into such bonds as quickly as possible and to complete the improvements to be financed by the proceeds of such bonds within two years of the sale, issuance and delivery thereof. (Ord. No. 86-693, adopted 09/04/86)

SEC

12-170.20 Rules And Regulations Of Sales Tax District No. Three (3)


Definitions: As used in this ordinance the following words, terms and phrases have the meaning ascribed to each in this Section, unless the contents clearly indicate a different meaning:

1.01 " Business" includes any activity engaged in by any person or cause 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 to include the occasional and isolated sales by a person who does not hold himself out as engaged in business.

1.02 " Collector" means the Sheriff and Ex-Officio Tax Collector for the Parish of St. Tammany, State of Louisiana, and includes his duly authorized assistants.


1.03 " Cost Price" means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the costs of materials used, labor, or service cost, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, 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 which has acquired a Police Jury tax situs and is thereafter transported outside the Police Jury for repairs performed outside the Police Jury and is thereafter returned to the Police Jury, 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.

1.04 " Dealer" includes every person who manufactures or produce tangible personal property for sale at retail, for use, or consumption-, or distribution, or for storage to be used or consumed in this District. "Dealer" is further defined to mean:

    (a) Every person, who imports, or causes to be imported, tangible personal property from outside this District for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in this District.

    (b) Every person who sells at retail, or 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 this District, tangible personal property as defined herein.

    (c) Any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in this District, tangible personal property and who can not prove that the tax levied by this ordinance has been paid on the sale at retail, the use, the consumption, the distribution or the storage of said tangible property.

    (d) Any person who leases or rents tangible personal property for a consideration, permitting the use or possession of the said property without transferring title thereto.

    (e) Any person who is the lessee or renter 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.

    (f) Any person, who sells or furnishes any of the services subject to tax under this Ordinance.

    (g) Any person, as used in this Ordinance, who purchases or receives any of the services subject to tax under this Ordinance.

    (h) Any person engaging in business in this District. " Engaging in business in this District" means and includes 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, or solicitor operating within the District under the authority of the seller or its subsidiary irrespective of whether such place of business, agent, salesman, or solicitor is located in this District permanently or temporarily or whether such seller or subsidiary is qualified to do business in this District, or any person who makes deliveries of tangible personal property into the District other than by a common or contract carrier.


    (i) Any person who sells at retail any tangible personal property to a vending machine operator for resale through coin-operated vending machines.

    (j) Any person who makes deliveries of tangible personal property into the District in a vehicle owned or operated by said person.

1.05 " District" means the Police Jury, State of Louisiana, whose boundaries are coterminous, without limitation or restriction, with the boundaries of the Police Jury.

1.06 " Gross Sales" means the sum total of all retail sales of tangible personal property, without any deduction whatsoever of any kind or character except as provided in this Ordinance.

1.07 " Hotel" means and includes any establishment engaged in the business of furnishing sleeping rooms, cottages or cabins to transient guests, where such establishment consists of six or more sleeping rooms, cottages or cabins at a single business location.

1.08 " Lease or Rental" means the leasing or renting of tangible personal property and the possession or use thereof by the lessee or renter for consideration, without transfer of the title of such property.

    (a) 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.

1.09 " Person" includes any individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, 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.

1.10 " Purchaser" means and includes 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 Ordinance.

1.11 " Retail Sale” or " sale at retail", means a sale to a consumer or to any other person for any purpose other than for resale in the form of tangible personal property, 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. 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.

    (a) 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", subject to the tax levied by R.S. 47:302(A) and R.S. 47:321(A). The subsequent resale of the property of the dealer through coin-operated vending machines shall not be considered a "sale at retail".

    (b) The term " sale at retail" does not include sale of materials for further processing into articles of tangible personal property for sale at retail or sales of electricity for chloralkali manufacturing processes, nor does it include an isolated or occasional sale of tangible personal property by a person not engaged in such business.


    (c) The term " sale at retail" does not include the sale of any human tissue transplants, which shall be defined to include all human organs, bone, skin, cornea, blood, or blood products transplanted from one individual into another recipient individual.

    (d) The term " sale at retail" does not include the sale of raw agricultural commodities, including but not limited to feed, seed, and fertilizer, to be utilized in preparing, finishing, manufacturing, or producing crops or animals for market.

    (e) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivision or special district, the sale of a vehicle subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a " retail sale" or a " sale at retail":

        (1) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use, or

        (2) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of such political subdivisions, in which case the sale shall be deemed " retail sale" or a " sale at retail" in the political subdivision where the vehicle is assigned, garaged, or used.

    (f) The term " retail sale" does not include a sale of corporeal moveable property which is intended for future sale to the United States government or its agencies, when title to such property is transferred to the United States government or its agencies prior to the incorporation of that property into a final product

    (g) The term " sale at retail" does not include the sale of food items by youth serving organizations chartered by Congress.

1.12 " Retailer" means and includes every person engaged in the business of making sales of retail or for distribution, or use or consumption, or storage to be used or consumed in this District.

1.13 " Sale" means any transfer of title or possession, or both, exchange, barter, 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 furnishing, 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 property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale.

1.14 " Sales Price" means the total amount for which tangible personal property is sold, less the market value of any article traded in 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 cost for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold.

1.15 " Sales of Services" means and includes the following:


    (a) The furnishing of sleeping rooms, cottages or cabins by hotels.

    (b)    (1) The sale of admissions to places of amusement, to athletic entertainment other than that of schools, colleges and universities, and recreation 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 the 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.

        (2) Places of amusement shall not include "museums", which are hereby defined as public or private nonprofit institutions which are organized on a permanent basis for essential ly educational or aesthetic purposes and which use professional staff to do all of the follow ing:

            (a) Own or use tangible objects, whether animate or inanimate.
            (b) Care for those objects.
            (c) Exhibit them to the public on a regular basis.

        (3) Museums include but are not limited to the following instructions:

            (a) Museums relating to art, history, including historic buildings, natural history, science and technology.
            (b) Aquariums and zoological parks.
            (c) Botanical gardens and arboretums.
            (d) Nature centers.
            (e) Planetariums.

    (c) The furnishing of storage or parking privileges by auto hotel and parking lots;

    (d) The furnishing of printing or overprinting, lithographic, multilith, blue printing, photostating or other similar services of reproducing written or graphic matter;

    (e) The furnishing of laundry, cleaning, pressing and dying services, including by way of extension and limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothes, furs and rugs.

    (f) 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; and

    (g)        (l) The furnishing of repairs to tangible personal property, including but not restricted to 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. Charges for the furnishing of repairs to tangible personal property may be excluded from sales of service, as defined in this Subparagraph, when the repaired property is delivered to the customer in an other state either by common carrier or the repair dealer's own vehicle; provided however, that as to aircraft, delivery may be by the best available means. This ex clusion shall not apply to sales or use taxes levied by any District, municipality or school board. Offshore areas shall not be; considered another parish for the pur pose of this Subparagraph.


            (2) For the purpose of this Subparagraph, tangible personal property shall include machinery, appliances, and equipment which has been declared immovable by declaration under the provisions of Article 467 of the Louisiana Civil Code, and things which have been separated by land, buildings, or other constructions permanently attached to the ground or their component parts as defined in Article 466 of the Civil Code.

    (h) The term "sale of service" shall not include an action performed pursuant to a contract with a United States Department of the Navy for construction or overhaul of U.S. Naval vessels.

1.16 " Storage" means and includes any keeping or retention [in] this District of tangible personal property for use or consumption in this District or for any purpose other than for sale at retail in the regular course of business.

1.17 " Tangible personal property" means and includes personal property which may be seen, weighed, 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 of securities or proprietary geophysical survey information or geophysical data analysis furnished under a restricted use agreement even though transferred in the form of tangible personal property.

(a) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning January 1, 2003, and ending on June 30, 2003, the term "tangible personal property" shall not include one-quarter of the cost price of custom computer software.

    (b) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning July 1, 2003, and ending on June 30, 2004, the term "tangible personal property" shall not include one-half of the cost price of custom computer software.

    (c) For purposes of the imposition of the sales and use tax levied by the Parish, for the period beginning July 1, 2004, and ending on June 30, 2005, the term "tangible personal property" shall not include three-quarters of the cost price of custom computer software.

    (d) For purposes of the imposition of the sales and use tax levied by the Parish, for all taxable periods beginning on or after July 1, 2005, the term “tangible personal property” shall not include custom computer software.
(Ord. No. 02-0590, adopted 12/05/2002)

1.18 " Off-road Vehicle" is any vehicle manufactured for off road use which is issued a manufacturer's statement of origin that cannot be issued a registration certificate and license to operate on the public road(s) of this District because at the time of manufacture the vehicle does not meet the safety requirements prescribed by R. S. 32:1301 through R. S. 32:1310. This includes vehicles which are issued a title by the Vehicle Registration Bureau, Department of Public Safety and Corrections, such all terrain vehicles and recreational and sport vehicles but it does not include off road vehicles used for farm purposes, farm equipment or heavy construction equipment.

1.19 " Use" means and includes the exercise of any right or 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 or the donation to a school in the District which means the definition provided in R. S. 17:236 or to a public or recognized independent

institution of higher education in the District of property previously purchased for resale in the regular course of a business.

    (a) Notwithstanding any other law to the contrary, for purpose of the imposition of the sales and use tax of any political subdivision or special district, the use of a vehicle subject to the Vehicle Registration License Tax Law (R. S. 47:451 et seq.) shall be deemed to be a "use":

    (1) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use, or

    (2) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use assigned, garaged, and used outside of such political subdivision, in which case the use shall be deemed a use in the political subdivision where the vehicle is assigned, garaged and used.

1.20 " Use Tax" includes the use, the consumption, the distribution and/or the storage as herein defined.

1.21 " Drugs" includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

1.22 “ Custom Computer Software

    (a) The term "custom computer software" means computer software prepared, created, adapted, or modified to the special order of a particular purchaser, licensee, or user; or to meet the specific needs or requirements of a particular purchaser, licensee, or user, regardless of the means by or through which such computer software is furnished, delivered, or transmitted, and regardless of whether such software incorporates or consists of preexisting routines, utilities, or other computer software components.

    (b) In order to be considered "custom computer software,” the computer software must require preparation, creation, adaption, or modification by the vendor in order to be used in a specific work environment or to perform a specific function for the user.

        (c) Updates, upgrades, and new versions of custom computer software shall be considered custom computer software, provided such upgrades, updates, and new versions meet the definition of custom computer software contained in this Chapter.
(Ord. No. 02-0590, adopted 12/05/2002)

SEC.

12-170.25 Imposition Of Tax


    There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this District, of each item or article of tangible personal property, as defined herein, the levy of said taxes to be as follows:

(A) At the rate of two (2%) percent of the sales price of each item or article of tangible personal property when sold at retail in this District; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the District, and to include each and every retail sale.


(B) At the rate of two (2%) percent of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed or stored for use or consumption in this District; provided there shall be no duplication of the tax.

(C) At the rate of two (2%) percent of gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business or part of an established business, or the same is incidental or germane to the said business.

(D) At the rate of two (2%) percent of the monthly lease or rental price paid by the lessee or renter, or contracted or agreed to be paid by lessee or renter to the owner of tangible personal property.

(E) At the rate of two (2%) percent of the gross proceeds derived from the sale of services, as defined herein.

(F) At the rate of two (2%) percent of the gross proceeds derived from a transfer or mass-produced advertising items by an advertising business which manufactures the items itself to a client for the client's use, which transfer involves the furnishing of minimal services other than manufacturing service by the advertising business.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.26 Collection From Dealer


    The tax levied in this section shall be collected from the dealer as defined herein, shall be paid at the time and in the manner hereinafter provided and shall be, in addition to all other taxes, whether levied in the form of excise, license, privilege or property taxes. (Ord. No. 86- 730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.28 Dealer Shall Collect The Tax


    The dealer shall collect the tax levied by this ordinance, together with all applicable sales and use taxes, in accordance with the integrated bracket schedule or schedules prepared and furnished by the Collector of Revenue of the State of Louisiana under the authority of Section 304 of Chapter 2 of Title 47 (LSA R.S. 47:304). Such schedule or schedules shall include, in addition to the tax hereby levied, all sales taxes levied by the State of Louisiana, and sales taxes levied by the District and any sales taxes levied by any other political subdivision applicable in the District. The dealer will remit that portion of such total taxes representing the tax levied by this ordinance to the collector. Copies of said integrated bracket schedules are available to dealers on request to the collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.30 Collection By State Vehicle Commission


    The tax imposed by this ordinance on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer, motor bus, house trailer, or any other vehicle subject to the vehicle license tax shall be collected by the state vehicle commission as part of an agreement between the state vehicle commission and the District as provided in R. R. 47:303. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.31 Auctioneers Must Collect Use Tax


    All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in this District. Such auctioneers or the company they represent

shall be responsible for the collection of all local and state taxes on articles sold by them and shall report and remit to the collector as provided in this ordinance. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.32 Health Clubs Must Collect Use Tax


    The sales tax due under the provisions of this Chapter on contracts for membership in a health and physical fitness club shall be assessed and shall be due and payable on a monthly basis computed on the amount paid each month less any actual or imputed interest or collection fees or unpaid reserve amounts not received by the health and fitness club. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.35 Exemptions And Exclusions From Tax


    No exemption from this tax shall be granted unless the state exemption specifically provides that it applies to this District sales and use tax levies. In the absence of any such specific application of the state exemption of sales and use tax levies of any local governmental subdivision or school board, any state exemption granted pursuant to the provisions of Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable only to the levy and collection of the state sales and use tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.38 Storage For Use Outside Authority


    No tax shall be levied or collected on storage of property which has been documented for use outside the District although the property may be stored within the District if the owners of such property which is to be stored for exclusive use outside the District have acquired a tax exemption certificate from the Collector. When vendor is presented with a copy of a tax exemption certificate from a vendor, vendor shall be relieved from liability for the collection of use tax on such property. If the property is removed from storage and is used within the District, the property shall be subject to taxation. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.45 Collection Of Tax By Dealer


    The tax levied by this ordinance shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of the tax on motor vehicles as hereinafter set forth. The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to non-payment of the tax by the purchaser, as if the tax were part of the purchase price of the property, or charges for services and payable at the time of the sale; provided, that however, that the District shall be joined as a party plaintiff in any action or proceeding brought by the dealer to collect the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.46 Dealers Outside Authority Shall Collect Tax For Sales Within The Authority


    Every dealer located outside the District making sales of tangible personal property for distribution, storage, use, or other consumption, in the District, shall, at the time of making sales, collect the tax imposed by this ordinance from the purchaser. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.47 Tax, A Debt Of Purchaser And/Or Dealer



    Dealers, shall, as far as practicable, add the amount of the tax imposed under this ordinance in conformity with the schedule or schedules to be prescribed by the collector, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer until paid, and shall be recoverable at law, in the same manner as other debts. Any dealer who neglects, fails, or refuses to collect the tax herein provided, shall be liable for and pay the tax himself. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.47.1 Payment Of Tax In Excess


    Where the tax collected for any period is in excess for the tax rate provided by this ordinance, the total tax collected must be paid over to the collector, less the compensation to be allowed the dealer as hereinafter set forth. This provision shall be construed with other provisions with this ordinance and given effect so as to result in the payment to the collector of the total tax collected if in excess of the tax rate provided. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.47.2 Dealer Can't Absorb Tax


    No dealer shall advertise or hold out to the public, in any manner directly or indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.47.3 Tax Collected Separately


    The dealer or seller is permitted and required to state and collect the tax separately from price paid by the purchaser. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.48 Certificate [License] Required


    In order to aid in administration and enforcement of provisions hereof, and collect all taxes imposed herein within three (3) days after commencement or opening, every dealer purchasing or importing tangible personal property for resale shall file with the Collector an application for registration certificate in a form prescribed by him. The Collector shall issue without charge to each dealer who purchases or imports for resale, a registration certificate empowering such dealer to collect tax from the purchaser. A separate application must be submitted for each additional place of business of such dealer. Each certificate shall state the place of business to which it is applicable. Such registration certificate shall be prominently displayed in all places of business of the dealer. A dealer who has no regular place of business shall attach such certificate to his cart, stand, truck, or other merchandising devise. Such certificate shall be non-assignable and non-transferrable and be surrendered immediately to Collector upon dealer's ceasing to do business therein named. (Ord. No. 86- 730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.49 Manufacturer, Wholesaler, Dealer, Etc.


    A manufacturer, wholesaler dealer, jobber or supplier shall refuse to accept a certificate that any property upon which a tax is imposed by this ordinance is purchased for resale, and shall collect the tax imposed by this ordinance, unless the purchaser shall have a registration certificate to collect the tax imposed by this ordinance; provided, however, that the payment of the tax by such purchaser shall not relieve the purchaser of the duty herein imposed upon such purchaser to collect the tax upon any resale made by him. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)


SEC.

12-170.50 Vehicles Subject To Tax; Method Of Collection


    The tax imposed by this ordinance upon the sale or use of any motor vehicle, subject to the Vehicle Registration License Tax Law (R. S. 47:451 et seq.) shall be collected by the Vehicle Commission and distributed to the District as provided for in R. S. 47:301 (10)(f) and (18)(b). (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

    (1) It is not the intention of this ordinance to grant an exemption from the sales and use tax levied in this ordinance to any sale, use, item, or transaction which has heretofore been taxable, and this ordinance is not to be construed as so doing. It is the intent of this ordinance to transfer the collection of the sales and use tax on vehicles from the vendor to the Vehicle Commissioner as agent for the District and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

    (2) The provisions contained elsewhere in this Ordinance which exclude isolated or occasional sales from the definition of a sale at retail are not to apply to the sale of vehicles which are subject to this ordinance. Isolated or occasional sale of vehicles are hereby defined to be sales at retail and as such are subject to the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.53 Failure To Pay Or Collect Tax, Duty Of Purchaser



    Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by this ordinance, then in addition to all other rights, obligations, and remedies provided, such tax shall be payable by the purchaser directly to the Governing Body, and it shall be the duty of this purchaser to file a return thereof with the Collector and to pay the tax imposed thereon to the Governing Body within fifteen (15) days after such sale was made or rendered. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.54 Cost Of Accounting And Remitting Tax


    For the purpose of compensating the dealer in accounting for and remitting the tax levied by this ordinance, each dealer shall be allowed one and one-tenth percent (1.1 %) of the amount of tax due and accounted for remitted to the Collector in the form of a deduction in submitting his report and paying the amount due by him. If the amount due was not delinquent at the time of payment. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.60 Collection Of Tax From Dealer


    The tax imposed by this ordinance shall be collected by the Collector on behalf of the District from all persons engaged in business.

    (A) The Collector is duly authorized and empowered to carry into effect the provisions of this ordinance, and in pursuance thereof to make and enforce such rules as he may deem necessary. Such regulations when promulgated shall have the full force and effect of law. Promulgation shall be accomplished by publication at least one time in the official journal of the parish.


    (B) The Collector may employ such personnel, including legal counsel on a fee or salary basis, as are necessary to assist in the collection of the taxes imposed hereunder.

    (C) Any duly authorized representative or deputy of the Collector, when acting under his authority and direction, shall have the same power as is conferred upon the Collector by this ordinance.

    (D) The Collector may conduct hearings and administer oaths, and examine under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witness relative to the business of such dealer in respect to any matter incident to the administration of this ordinance.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.61 Tax Imposed On Products Used By Dealer

    
    
    On all tangible personal property imported, or caused to be imported, from other states or other political subdivisions of this State, or any foreign country, and used by him, the dealer shall pay the tax imposed by this ordinance on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption, in the District. For the purpose of this ordinance, use or consumption, or distribution or storage to be used or consumed in the District of tangible personal property, shall be equivalent to a sale at retail, and the tax shall thereupon immediately be levied and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.62 Credit When Tax Paid By Purchaser In Another Jurisdiction


    A credit against the use tax imposed by this ordinance shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another city or parish in the State of Louisiana, or city or county in a state other than Louisiana. The credit provided herein shall be granted only in the case where the city or parish in the State of Louisiana, or the city or county in a state other than Louisiana to which a similar tax has been paid grants a similar credit as provided herein. The proof of payment of the similar tax to another city or parish in the State of Louisiana, or to a city or county in a state other than Louisiana shall be made according to rules and regulations promulgated by the Collector. In no event shall the credit be greater than the tax imposed by this District upon the said tangible personal property which is the subject of the use tax imposed by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.70 Returns And Payment Of Tax


    The tax levied herein shall be due and payable by all dealers monthly on the first day of the month. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.71 Accounting And Reporting Tax By Dealers


    For the purpose of ascertaining the amount of tax payable under this ordinance, it shall be the duty of all dealers on or before the twentieth (20th) day of the month following the month in which the tax shall become effective to transmit to the Collector, upon forms prescribed, prepared and furnished by him, returns showing the gross sales, purchases, gross proceeds from lease or rental, gross payments for lease or rental, gross proceeds derived from sales of services, or gross payment for services, as the case may be, arising from all taxable

transactions during the preceding calendar month, running from the effective date of this ordinance to the end of such month. Thereafter, like returns shall be prepared and transmitted to said Collector by all dealers, on or before the twentieth (20th) day of each month, for the preceding calendar month. Said returns shall show such further information as the Collector may require to enable him to correctly compute and collect the tax herein levied. Such returns shall be signed by the dealer filing the same, and his signature thereon shall constitute a warranty on the part of the dealer that he has read and examined the said returns and that, to the best of his knowledge and belief, the same are true, correct and complete. Every dealer at the time of making the return required hereunder shall compute and remit to the District the required tax due for the preceding calendar month. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.72 Submission Of The Tax Collected


    At the time of transmitting the return required hereunder to the Collector, the dealer shall remit to the Collector, the amount of the tax due under the applicable provisions of this ordinance, and failure to so remit such tax shall cause said tax to become delinquent. All taxes, interest, and penalties imposed under this ordinance shall be paid to the Collector in the form of remittance required by the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.73 Rentals Or Leases Shall Pay Tax



    Gross proceeds from rentals or leases of tangible personal property where the lease or rental is part of a regularly established business, or the same is incidental or germane thereto, shall be reported and the tax shall be paid with respect thereto, in accordance with such rules and regulations as the Collector may prescribe. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.74 Extension Of Time For Returns


    The Collector, for good cause, may extend for not to exceed thirty (30) days the time for making any returns required under the provisions of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.75 Dealer As Agent Of Governing Body


    For the purpose of collecting and remitting to the Collector the tax imposed by this ordinance, the dealer is hereby declared to be agent of this District. The sums of money collected by the dealer for payment of sales and use taxes shall be and remain the property of the taxing authority. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.80 Records And Inspection Thereof



    It shall be the duty of every dealer to make a report and pay any tax under this ordinance, to keep and preserve suitable records of the sales of purchases or sales of services, as the case may be, taxable under this ordinance and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the Collector and it shall be the duty of every such dealer moreover, to keep and preserve, for a period of three (3) years, all invoices and other records of goods, wares and merchandise or other subjects of taxation under this ordinance; and all such books, invoices, and other records shall be open to examination at all reasonable hours, by the Collector or

any of his duly authorized agents. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.81 Records And Inspection Further Defined



    Each dealer shall secure, maintain and keep, for a period of three (3) years, a complete record of sales of services and tangible personal property received, used, sold at retail, dis tributed, or stored, leased or rented within this Authority by said dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the Collector for the reasonable administration of this Article, and all such records shall be open for inspection to the Collector at all reasonable hours. (Ord. No. 86-730, adopted 11/20/86)

SEC.

12-170.82 Wholesale Dealers And Jobbers Required To Keep Records


    In order to aid in the administration and enforcement of the provisions of this ordinance and to collect all of the tax imposed by this ordinance, all wholesale dealers and jobbers in this District are hereby required to keep a record of all sales of tangible personal property made in this district, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article or articles purchased and the price at which the article is sold to the purchaser. These records shall be open to inspection of the Collector or his duly authorized assistants or deputies at all reasonable hours. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.83 Examination Of Records At Place Of Business



    For the purpose of administering this ordinance, the Collector, whenever he deems it expedient, may make or cause to be made an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any dealer. It shall be the duty of every dealer and every director, official, agent, or employee of every dealer to exhibit to the Collector the tangible personal property, and all of the books, records, papers, vouchers, accounts, and documents of the dealer and to facilitate any such examination or investigation as far as it may be in his or their power so to do. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.84 Examination Of Transportation Companies Authorized


    For the purpose of enforcing the collection of the tax Ievied by this ordinance, the Collector is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, records, and other documents of all transportation companies, agencies or firms operating in this district whether said companies, agencies or firms conduct their business by truck, rail, water, airplane or otherwise, in order to determine what dealers, as provided in this ordinance, are importing or are otherwise shipping articles of tangible personal property which are liable for said tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.85 Collector To Keep Records


    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. 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 ordinance may be authenticated under his official signature and when so authenticated shall

be evidence in all courts of the state of the same weight and force as the original thereof. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.86 Records Of Collector Confidential


    Except as otherwise provided by law, the records and files of general sales and use tax ordinance, of this District are confidential and privileged, and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of the tax laws of this district, or of another political subdivision of this state.

    (A) No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with administration and enforcement of the general sales and use tax laws of this district except to the Collector.

    (B) Neither the Collector nor any employee engaged in the administration or charged with the custody of such records or files shall be required to produce any of them for inspection or use in any action or proceeding, except in an action of proceeding in the administration or enforcement of the tax laws of this state or of a political subdivision.

SEC.

12-170.87 Permitted Uses Of Records Of Collector


    Nothing herein contained shall be construed to prevent:

    (A) The delivery to a taxpayer or his duly authorized representative of a copy of any return or report or any other paper filed by him pursuant to the provisions of this ordinance.

    (B) The publication of statistics so classified to prevent the identification of any return or report and the items thereof.

    (C) The use of reports filed by a taxpayer under a State Statute or an ordinance of a political subdivision, in an action against the same taxpayer for a tax due under another State Statute, or another tax ordinance of a political subdivision.

    (D) The inspection by the legal representative of the District of the returns, reports, or files relating to the claim of any taxpayer who has bought an action to review or set aside any tax imposed under this Ordinance or against whom an action or proceeding has been instituted in accordance with the provisions thereof.

    (E) The furnishing, in the discretion of the Collector of any information disclosed by the records or files to any official person of this state, or any other state, or of the United States who is concerned with the administration of taxes and who in fact furnishes or has agreed with the Collector to furnish information contained in the records and files administrated by him to the District. On a reciprocal basis; however, no such exchange of information shall be made in contravention of any provision of Chapter 18 of Title 47 of the Louisiana Revised Statutes (R. S. 47: 1501 et seq.) prohibiting the dissemination of such information, nor shall such information be divulged except as provided by law. In addition, information divulged under this subsection shall only be given to an agency which has agreed in advance to respect the confidentiality of such information.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.88 Sentences For Divulging Information



    Whoever violates any provisions of this Section by divulging information shall be punished by imprisonment for not more than two (2) years or fined not more than TEN THOUSAND DOLLARS ($10,000.00) Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.90 Imported Goods, Permits (Licenses) Required


    In order to prevent the illegal importation into the district of tangible personal property which is subject to the tax, and to strengthen and make more effective the manner and method of enforcing payment of the tax imposed by this ordinance, the Collector is hereby authorized and empowered to put into operation a system of permits whereby any person, or dealer, may import tangible personal property by truck, automobile, or other means of transportation other than a common carrier, without having said truck, automobile or other means of transportation seized and subjected to legal proceedings for its forfeiture. Such system of permits shall require the person, or dealer, who desires to import tangible personal property into the District, which property is subject to tax imposed by this ordinance, to apply to the Collector for a Sales Tax Registration Certificate. The dealer may make as many copies of the certificate as necessary in order to assure that one copy is displayed in every vehicle of the dealer which operated or may operate within the boundaries of the District. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12.170.95 Remedies For Collection, Including Interest, Penalties, Etc.


    For purposes of enforcement, and the collection of the tax levied hereunder, it is presumed that all tangible personal property, subject to the provisions of this ordinance, imported into this District or held in this District by any dealer is to be sold at retail, used or consumed, or stored for use or consumption in this District, and is subject to the tax herein levied; provided that such presumption shall be prima facie, only, and subject to proof furnished to the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92- 1666, adopted 11/19/92)

SEC.

12-170.96 Failure To Pay Tax; Rule To Cease Pursuit Of Business


    Failure to pay any tax due as provided in this ordinance, shall ipso facto, without demand or putting in default, cause said tax, interest, penalties, and costs to become immediately delinquent, and the Collector is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the said dealer, to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered; shall be considered a judgment in favor of the Sheriff, prohibiting such dealer from the further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.97 Interest On Tax Fixed At 18 Per Cent (18%)


    If the amount of tax due by the dealer is not paid on or before the twentieth (20th) day of the month next following the month for which the tax is due, there shall be collected, with said tax, interest upon said unpaid amount, at the rate of eighteen (18%) percent per annum, or fractional part thereof, to be computed from the first day of the month next following the month for which the tax is due until it is paid; and in addition to the interest that may be so due there shall also be collected a penalty equivalent to five percent (5%) for each thirty (30) days, or fraction thereof, of delinquency, not to exceed twenty-five percent (25%) in

aggregate, of the tax due, when such tax is not paid within thirty (30) days of the date the tax first becomes due and payable, and in the event of suit, attorneys' fees at the rate of twenty five (25%) percent of the aggregate of tax, interest and penalty. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.98 Assessment By Collector If Report Deemed Fraudulent


    In the event any dealer fails to make a report and pay the tax as provided by this ordinance, or in case the dealer makes a grossly incorrect report, or a report that is false or fraudulent, it shall be the duty of the Collector to make an estimate for the taxable period of the retail sales, or sales of services, of such dealer, or of the gross proceeds from rentals or leases of tangible personal property by the dealer, and an estimate of the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this District and assess and collect the tax and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the Collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon.

    If any dealer fails to make any return required by this ordinance or makes an incorrect return, and the circumstances indicate willful negligence or intentional disregard of rules and regulations, but no intent to defraud, there shall be imposed in addition to any other penalties provided herein, a specific penalty of five percent (5%) of the tax or, deficiency found to be due, or Ten Dollars ($10.00), whichever is greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due and can be enforced either in a separate action or in the same action for the collection of the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.99 Required-Final Return Prior To Quitting Business; Liability Of Purchaser



    If any dealer liable for any tax, interest, or penalty hereunder shall sell out his business or stock of goods or shall quit the business, he shall make a final return and payment within fifteen (15) days after the date of selling or quitting business. His successor, successors, or assignees, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such time as the former owner shall produce a receipt from the Collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods shall fail to withhold purchase money as provided, he shall be personally liable for the payment of the taxes, interest and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assignors. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

    In the case of a dealer who has quit business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, penalty, cost or fee owed by the original business. (Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.100 Collector To Notify Debtors Of Delinquent Dealer


    In the event that any dealer is delinquent in the payment of the tax herein provided for, the Collector may give notice of the amount of such delinquency by registered mail to all persons having in their possession, or under their control, any credits or other personal property belonging to such dealer, or owing any debts to such dealer at the time of receipt by them of

such notice and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property, or debts until the Collector shall have consented to a transfer or disposition, or until thirty (30) days shall have elapsed from and after the receipt of such notice. All persons so notified must, within five (5) days after receipt of such notice, advise the Collector of any and all such credits, other personal property, or debts, in their possession, under their control or owing by them, as the case may be. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.101 Collector May Estimate The Cost Price


    In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost price, then the Collector shall ascertain, in any manner feasible, the true cost price and assess and collect the tax with interest, plus penalties, if such have accrued, on the true cost price as assessed by him. The assessment so made shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.102 Collector May Estimate The True Value Of A Lease Or Rental For Tax


    In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the Collector, represent the true or actual consideration, then the Collector is authorized to fix the same and collect the tax thereon for the Sheriff in the same manner as above provided (SEC 12-170.101), with interest plus penalties, if such have accrued. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.103 Refusal To Allow Collector To Examine Books, Etc.


    In the event any transportation company, agency, or firm shall refuse to permit examination of its books, records and other documents by the Collector, the Collector may proceed by rule, in term or in chambers, in any court of competent jurisdiction and require said transportation company, agency or firm to show cause why the Collector should not be permitted to examine its books, records or other documents, and in case said rule be made absolute, the same shall be considered a judgment of the Court and every violation of said judgment as a contempt thereof and punished according to law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.104 Collector; Authority To Compel Examination Of Books, Records & Invoices


    If any dealer, subject to make and file a return required by any of the provisions of this ordinance, fails to render such return within the time required, or renders a return which is false or fraudulent, in that it contains statements which differ from the true gross sales, purchases, leases, or rentals or other transactions, taxable under this ordinance, or otherwise fails to comply with the provisions of this ordinance, for the taxable period for which said return is made, the Collector shall give such dealer fifteen (15) days' notice, in writing, requiring such dealer to appear before him or his assistant, with such books, records and papers as he may require, relating to the business of such dealer, for such taxable period; and said Collector may require such dealer, or other agents or employees of such dealer, to give testimony or to answer interrogatories, under oath administered by the Collector or his assistants, respecting the sale at retail, the use, or consumption, or distribution, or storage for use or consumption, in this District, or lease or rental of tangible personal property, or other transactions, subject to tax, or the failure to make report thereof, as provided in this

ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.105 Dealer Must Submit To Investigation


    If any dealer fails to make a return, or refuses to permit an examination of his, the dealer's, books, records, or papers, or to appear and answer questions within the scope of such investigation relating to the sale, use, consumption, distribution, storage, lease or rental of tangible personal property, or sale of services, the Collector may apply to any court of competent jurisdiction, for an order requiring such dealer to make such return or requiring the dealer, or his agents or employees, to appear and to answer any such questions or permit such examination, and the court or any judge thereof, shall thereupon issue an order, upon such reasonable notice as shall be prescribed therein, to be served upon said dealer or the agents or employees of such dealer, directing him or them to so appear and testify, and to produce such books, records, and papers as may be required. Any person, or any member of any firm, copartnership, joint venture, association, or corporation, or any agent or employee thereof, failing to comply with any such order shall be guilty of contempt, and shall be punished as provided by law in cases of contempt. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.106 Penalty For Importation Without Permit


    The importation into this District of tangible personal property which is subject to tax, by truck, automobile, or other means of transportation other than a common carrier, without having first obtained a permit as described in Section 12-070.090 (if the tax imposed by this ordinance on said tangible personal property has not been paid), shall be construed as an attempt to evade payment of said tax and the same is hereby prohibited, and the said truck, automobile, or means of transportation other than a common carrier, and said taxable property may be seized by the Collector in order to secure the same as evidence in a trial and the same shall be subject to forfeiture and sale in the manner provided for in this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.107 Additional Penalties Imposed; Remedies Of The Governing Body And Collector


    The failure of any dealer who imports tangible personal property from outside the District into the District for use or consumption or distribution or storage to be used or consumed in this District, or who imports for lease or rental any tangible personal property subject to the provisions of this ordinance, shall ipso facto make the said tax, interest, penalties, and costs delinquent and shall be construed as an attempt to avoid the payment of same which shall be sufficient grounds for attachment of such tangible personal property wherever the same may be located or found, whether said delinquent dealer be a resident or non-resident of this Parish, and whether said tangible personal property is in the possession of said delinquent dealer or in the possession of other persons, firms, corporations, or association of persons; provided that it is the intention of this ordinance to prevent the disposition of the said tangible personal property in order to insure payment of the tax imposed by this ordinance, together with interest, penalties, and costs, and authority to attach is hereby specifically authorized and granted to the Collector.

    In addition to the penalties prescribed in this and the preceding section (Section 12- 070.106), any person, or dealer, who shall violate the provisions thereof, upon conviction shall be fined in a sum of not more than One Hundred Dollars ($100.00) or imprisonment in jail for a period of not more than ninety (90) days or by both such fine and imprisonment, in the discretion of the Court. And, each importation or shipment by truck, automobile, or other

means of transportation, other than a common carrier, found to be in violation of the provisions of these sections shall constitute a separate offense. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.108 Further Remedies For Collection; Corporate Officers Personally Liable For Tax


    The liability of any person or dealer arising from any tax, interest and penalty, or any of them, imposed by this ordinance, from the time they are due, shall be a personal debt of such person, or dealer to the Collector recoverable in any court of competent jurisdiction in an action at law by the Collector. Such debts, whether sued upon or not, shall be a lien on all the property of such delinquent person, or dealer, except as against an innocent purchaser for value without notice in the actual course of business, and shall have preference in any distribution of the assets of the person, or dealer, whether in bankruptcy, insolvency, or otherwise. The proceeds of any judgment or order obtained hereunder shall be paid to the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.109 Security Or Bond May Be Required


    The Collector may require a bond or other security satisfactory to him for the payment of any taxes, fees, interest and penalties, or any of them, imposed pursuant to this ordinance when he shall find that the collection thereof may be prejudiced without such security. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.110 Collector; Three Years Before Prescription Of Debt


    If any person, or dealer, shall fail to make a return or report as required by this ordinance, the Collector, after the last day on which the omitted report could have been filed without penalty, may make an estimate of the amount of taxes such person, or dealer, is liable to pay under the terms of this ordinance, from any information he is able to conveniently obtain, and according to such estimate so made by him, assess the taxes, fees, penalties and interest due the Collector from such person, or dealer, give notice of such assessment to such person, or dealer, and must make demand upon him for payment, or otherwise the said claim shall prescribe. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.111 Collector; May Increase Tax Requirement Payable After Examination Of Return



    After a return or report is filed under the provisions of this ordinance, the Collector shall cause to be examined and make such further audit or investigation as he may deem necessary, and if therefrom, he shall determine that there is a deficiency with respect to the payment of any tax due under this ordinance, he shall assess the additional amount of tax, and any penalties and interest, or either of them due the Collector from such person, or dealer, and make demand upon him for payment. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.112 Collector; Immediate Payment Or Security



    If the Collector finds that any person, or dealer liable for the payment of any tax under this ordinance designs quickly to depart from this Parish or to remove therefrom his or its property, subject to any lien under the provisions of this ordinance, or to discontinue business, or to do any other act tending to prejudice or render wholly or partially ineffectual any proceedings that might be instituted to collect such tax, whereby it shall have become important that such proceedings be instituted without delay, the Collector may make an

arbitrary assessment as herein provided, whether or not any return or report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or demand security for it, and thereafter shall cause notice of such findings to be given to such a dealer, together with a demand for an immediate return or report, and immediate payment of such tax.

    All taxes, penalties and interest assessed pursuant to the provisions of the last three proceeding sections, shall be paid within fifteen (15) days after notice and demand shall have been mailed to the dealer liable therefore by the Collector. If such taxes, penalties; and interest so assessed shall not be paid within such fifteen (15) days, there shall be added to the amount assessed, in addition to interest as hereinabove provided, and any other penalties provided by this ordinance, a sum equivalent to five percent (5%) of the tax. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.113 Collector; Seizure And Sale Of Any Property


    If any dealer against whom taxes have been assessed under the provisions of this ordinance shall refuse or neglect to pay such taxes within the time prescribed in this ordinance, it shall be lawful for the Collector, or his duly authorized representative, who is charged with the enforcement of collection of such taxes, to enforce collection of such taxes, together with such interest and other additional amounts as are added by law, by distraint and sale of any property or rights to property belonging to the delinquent dealer. (Ord. No. 86- 730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.114 Additional Means To Enforce Collection Of Use Tax


    Notwithstanding any other provision of law to the contrary, if any corporation fails to file returns or to remit the sales and use taxes collected from purchasers or consumers, the Collector may, as an additional means of enforcing collection, without prejudice to any other remedies at his disposal, hold those officers or directors having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes withheld or collected, personally liable for the total amount of such taxes withheld or collected, and not accounted for or not remitted, together with any interest, penalties and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such officers or directors who willfully fail to remit or account for such taxes withheld or collected, by use of any of the alternative remedies for the collection of taxes as provided either in LSA R.S. 47:1561 or under any provisions of either this ordinance or any other law. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.115 Violations Declared A Misdemeanor


    For any one of the following violations, in addition to being liable for the other penalties provided herein, the party named shall be guilty of a misdemeanor and upon conviction be punished by a fine of not more than One Hundred Dollars ($100.00), or imprisonment in jail for not more than three (3) months, or both, in the discretion of the court:

    (A) any person who as a purchaser is obligated to report and pay the tax imposed upon any purchase made by him under Sections 12-170.045 through 12-170.050(2) of this ordinance and who fails, neglects, and refuses to file a return thereof with the Collector and pay the tax imposed thereon, within the time stated after such sale is made;

    (B) any dealer who shall fail, neglect, or refuse to collect the tax as provided in Sections 12-170.045 through 12-170.050(2) of this ordinance, whether by himself or through his agents or employees;



    (C) any dealer violating the provisions of Sections 12-170.099 and 12-170.100 of this ordinance;

    (D) any dealer who fails to permit an inspection of records by the Collector as provided in Section 12-170.081 of this ordinance;

    (E) any wholesale dealer or jobber in this District who fails to keep records, or fails to permit an inspection thereof by the collector as provided in Section 12-170.082 of this ordinance;

    (F) any dealer, wholesale dealer or jobber who violates the provisions of Sections 12- 170.047A and 12-170.047B of this ordinance;

    (G) any dealer who violates the provisions of Section 12-170.081 (page, ) of this ordinance;

    (H) any dealer required to make, render, sign, or verify any return as provided in Sections 12-170.070 through 12-170.075 of this ordinance, who makes a false or fraudulent return, with intent to evade a tax hereby levied;

    (I) the president, executive officers, managers, and/or directors of any corporation, who shall violate the provisions of either Sections 12-170.114 or 12-170.116 of this ordinance; provided that such fine and imprisonment shall not prevent other action against the corporation as otherwise provided in this ordinance for the recovery of the tax, interest and penalties that may be due; and

    (J) any person who shall violate any other provisions of this ordinance, punishment for which is not otherwise herein provided.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.116 Taxes Paid Prior To Merger, Dissolution, Etc.


    No corporation organized under the laws of this state shall hereafter be dissolved, or effect a merger, reorganization, or consolidation under any law of this State; by the action of the stockholders or by the decree of any Court until all taxes, fees, penalties and interest imposed on the corporation in accordance with provisions of this ordinance shall have been paid in full. No foreign corporation which has obtained authority from this State to transact business in this Parish may surrender such authority and withdraw from this State until all taxes, fees, penalties, interest, and other charges imposed upon said corporation in accordance with the provisions of this ordinance shall have been fully paid. (Ord. No. 86- 730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.117 Interest Due On Unpaid Tax


    
    Any person or dealer who shall fail to pay any tax levied by this ordinance on or before the day when such tax shall be required by this ordinance to be paid, shall pay in addition to the tax, interest on the tax at the rate specified in Section 12-170.097 of this ordinance, for each month or fraction thereof that the tax remains unpaid, to be calculated from the date the tax was originally due to the date of actual payment.

    In addition, such person or dealer shall pay any special penalty or penalties provided by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)



SEC.

12-170.118 Collector May Waive Penalty And/Or Part Of Interest


    All penalties and interest imposed by this ordinance shall be payable to and recoverable by the Collector in the same manner as if they were part of the tax imposed. If the failure to pay any such tax when due is explained to the satisfaction of the Collector, he may at his discretion remit or waive payment of the whole or any part of any penalty or interest. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC. 12-170.119 - 12-170.124 Reserved

SEC.

12-170.125 Refunds And Reimbursements


    In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this ordinance has been collected or charged to the account of the consumer or user, the dealer shall be entitled to reimbursement of the amount of tax so collected or charged by him, in the manner prescribed by the Collector and in case the tax has not been remitted by the dealer to the Collector, the dealer may deduct the same in submitting his return. Upon receipt of a sworn statement of the dealer as to the gross amount of such refunds during the period covered by such sworn statement, which period shall be no longer than ninety (90) days, the Collector shall issue to the dealer an official credit memorandum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by the Collector at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.126 Following Proper Notice, Dealer May File For Refund Except As Provided


    If any dealer shall have given to the Collector notice within the time provided in Section 12-070.125 of this ordinance, such dealer thereafter, at any time within two (2) years after the payment of any original or additional tax assessed against him, may file with the Collector a claim under oath for refund, in such form as the Collector may prescribe, stating the grounds thereof. However, no claim for refund shall be required or permitted to be filed with respect to a tax paid, after protest has been filed with the Collector as hereinafter provided, or after proceeding on appeal has been finally determined. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.127 Refund Credited To Liability, Except As Provided


    If, upon examination of such claim for refund, it shall be determined by the Collector that there has been an overpayment of tax, the amount of such overpayment shall be credited against any liability of any dealer under this ordinance, and if there be no such liability, the said dealer shall be entitled to a refund of the tax so overpaid. If the Collector shall reject the claim for refund in whole or in part he shall make an order accordingly and serve notice upon such dealer. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC. 12-170.128    Reserved

SEC.

12-170.129 Collector To Certify Refund


    When, to secure compliance with any of the provisions of this ordinance any moneys shall have been deposited with the Collector by any dealer, and shall have been paid over to the Collector and the Collector shall be satisfied that such dealer has fully complied with all such

provisions, the Collector shall so certify and authorize repayment from any appropriations available for such purpose to such dealer of such moneys, or such part thereof as the Collector shall certify has not been applied by him to the satisfaction of any indebtedness arising under this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92- 1666, adopted 11/19/92)

SEC.

12-170.135 Remedies Of The Dealer


    A right of action is hereby created to afford a remedy at law for any dealer aggrieved by the provisions of this ordinance; and in case of any such dealer resisting the payment of any amount found due, or the enforcement of any provisions of such laws in relation thereto, such dealer shall pay the amount found due by the Collector and shall give the Collector notice, at the time, of his intention to file suit for the recovery of the same; and upon receipt of such notice the amount so paid shall be segregated and held by the Collector for a period of, thirty (30) days; and if suit be filed within such time for recovery of such amount, such funds so segregated shall be further held, pending the outcome of such suit. If the dealer prevails, the Collector shall refund the amount to the claimant, with interest at the rate of two percent (2%) per annum covering the period from the date the said funds were received by the Collector to the date of refund. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC. 12-170.136    Reserved

SEC.

12-170.137 Legal Remedy Concerning Interstate Commerce Or Other Act Of Congress


    This section shall be construed to provide a legal remedy in the State, City, or Federal Courts, by action of law, in case such taxes are claimed to be an unlawful burden upon interstate commerce, or the collection thereof, in violation of any Act of Congress or the United States Constitution, or in any case where jurisdiction is vested in any of the courts of the United States; provided that upon written request of the dealer and upon proper showing by such dealer that the principle of law involved in an additional assessment is already pending before the courts for judicial determination, the said dealer, upon agreement to abide by the decision of the courts may pay the additional assessment under protest, but need not file an additional suit. In such cases the tax so paid under protest shall be segregated and held by the Collector until the question of law involved has been determined by the courts and shall then be disposed of as therein provided. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.138 Protest; Hearing; Appeal


    If any dealer shall be aggrieved by any finding or assessment of the Collector, he may, within thirty (30) days of the receipt of notice of the assessment or finding, file a protest in writing signed by him or his duly authorized agent, which shall be under oath and shall set forth the reasons therefore, and he may request a hearing. Thereafter, the Collector shall grant a hearing to such dealer, if a hearing has been requested, and may make an order confirming, modifying, or vacating any such finding or assessment. The filing of any such protest shall not abate any penalty for non-payment, nor shall it stay the right of the Collector to collect the tax in any manner herein provided unless the dealer shall furnish security of a kind and in an amount satisfactory to the Collector. Appeals from the decision of the Collector shall be direct to any State, City, or Federal Court of competent jurisdiction as provided for in Section 12-170.137. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.145 Other Administrative Provisions



    The Collector is empowered to carry into effect the provisions of this ordinance and in pursuance thereof to make and enforce such rules as he may deem necessary in administrating the provisions of this ordinance and other policies or procedures established by his office. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.146 Collector Granted Power To Make Rules


    The Collector shall have the power to make and publish reasonable rules and regulations, not inconsistent with this ordinance or the laws and the Constitution of this State or of the United States, for the enforcement of the provisions of this ordinance and the collection of the revenues and penalties imposed by this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.147 Collector To Design Forms, Dealer's Responsibility


    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. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92- 1666, adopted 11/19/92)

SEC.

12-170.148 Cost Of Collection Borne By Collector


    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 by the Collector. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.149 Effective Date Of Tax Liability Related To Ordinance


    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 ordinance and containing the sale price, and delivery is made after the effective date of this ordinance, and such sale is taxable under this ordinance, the seller shall add the tax imposed by said ordinance 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 ordinance, 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 District prior to the effective date of this ordinance, if the said tangible personal property is actually used or consumed by the person who imported and stored said tangible personal property.
(Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.150 Authority - Administer Oaths, Take Dispositions, Etc. Collector For Administration



    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, disposition, statement, or report required

by the Collector in the administration of this ordinance. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.151 Authority To Conduct Hearings, Etc. Given To Collector For Administration


    The Collector, or any deputy by him duly designated, or his legal counsel, 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 incident to the administration of this ordi nance. Such examinations or hearings shall be at a time convenient to the dealer within fourteen (14) days after requested by the Collector in writing. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.152 Notice By Personal Service Or U.S. Mail; Mail Presumptive Of Receipt


    Any notice required to be given by the Collector pursuant to this ordinance, 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 ordinance, 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. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.153 Collector Authorized To Authenticate Documents


    The Collector shall maintain official copies of this ordinance, which may be authenticated under his official signature, and when so authenticated, shall be evidence in all Courts of the State of the same weight and force as the original thereof. For authenticating of any such copy, he shall be paid a fee of Five Dollars ($5.00). (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.154 Not The Intention To Deprive Dealer Or Governing Body Of Legal Remedy


    Nothing in this ordinance 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 Collector of any remedy for the enforcement of this ordinance through any procedure or remedies expressly provided in this ordinance imposing the tax herein levied or in any other law, nor shall this ordinance be construed as repealing or altering any such laws, ordinances, or resolutions. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92- 1666, adopted 11/19/92)

SEC.

12-170.155 Validity Of Decisions


    If any section, subsection, sentence, clause, or phrase of this ordinance be held invalid, such decisions shall not affect the validity of the remaining portions of this ordinance. The governing body hereby declares that it would have enacted this ordinance, and each section, subsection, sentence, clause, and phrase thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases may be so declared invalid. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.156 Tax In Addition To All Other Taxes



    The tax levied herein is declared to be supplemental and in addition to all other taxes levied by and under the authority of the governing body of any kind or nature. (Ord. No. 86- 730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.160 Disposition Of Tax Proceeds And Revenues


    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 shall be promptly deposited by the Collector for the account of the Police Jury, which fund shall be reasonably identifiable and calculable; provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to another account established by the Collector pending final determination of the protest or litigation. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC.

12-170.161 Disposition Of Funds By Collector


    Out of the funds received as a result of this Ordinance, the Collector shall first deduct the costs of collecting the tax levied hereby and administering the provisions of this ordinance as well as the various administrative procedures established herein. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

SEC. 12-170.162 - 12-170.175 Reserved

SEC.

12-170.176 Recordation Of Ordinance


    A certified copy of this ordinance has been recorded in the Mortgage Records of the Parish of St. Tammany, Louisiana (MOB, folio).

SEC.

12-170.177 General Sales and Use Tax, Effective Date


    This ordinance shall be effective upon approval of the President of the Police Jury. Amended ordinance to adopt the rules and regulations of St. Tammany Parish Police Jury General Sales and Use Tax are incorporated herein to be in full force and effect as of January 1, 1992. (Ord. No. 86-730, adopted 11/20/86; amended by Ord. No. 92-1666, adopted 11/19/92)

EDITORIAL NOTES: A Special Election was held on November 4, 1986 authorizing and approving said tax by a majority of the qualified electors as required. General Sales Tax Bond Ordinance No. 87-873, adopted 11/19/87; First Supplemental Sales Tax Bond Ordinance No. 88-937, adopted 05/19/88; Application No. L88-188 approved by the State Bond Commission, State of Louisiana signed by the Secretary on 05/18/88. Ord. No. 89-1121, adopted 07/29/89 entitled "A Second Supplemental Sales Tax Bond Ordinance" of file with Bonding Ordinances of the St. Tammany Parish Police Jury.

SEC.

12-180.00 Agreement - Tax Collector For Sales Tax District No. 3 & for City of Slidell


    The Tax Collector for Sales Tax District No. 3 is hereby authorized to enter into an administrative agreement with the Tax Collector for the City of Slidell concerning the collection of sales taxes from businesses subject to the Sales Tax Enhancement Plan.

SEC.

12-180.01 Businesses Subject To Provisions



    All businesses covered by the Sales Tax Enhancement Plan shall be subject to the following additional collection provisions:

    1.    The Tax Collector may require that a business or contractor file a use tax return on purchases rather than payment of sales tax directly to the vendor. The Tax Collector is authorized to issue exemption certificates or such other documents that might be necessary to implement this procedure.

    2.    The Tax Collector may require that applicants for building permits complete a registration and use tax application form prior to issuance of the building permit.

    3.    The Tax Collector may require that all use tax be paid on a construction project or that a bond be filed in lieu thereof prior to issuance of an occupancy permit.

    4.    For buildings and stores in the developments referred to in the Sales Tax Enhancement Plan as Northshore Limited Partnership (NLP); Manufacturers Retail Outlet (MRO), and Undeveloped Commercial Properties, tax collections will be done as follows:

        (A)    NLP [Northshore Limited Partnership]: The City, as agent for the Parish Tax Collector, will collect the tax from the contractors and all stores in this development. The City shall retain the full tax until FIVE HUNDRED FIFTY-SIX THOUSAND ONE HUNDRED NINETEEN DOLLARS ($556,119.00) has been paid to the City. At the conclusion of that event, the Tax Collector for Sales Tax District No. Three will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contractors and all stores in this development. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in this development. The entire net tax collected by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

        (B)    MRO [Manufacturers Retail Outlet]: The City, as agent for the Parish Tax Collector, will collect the tax from the contractor and all stores in this development. The City will retain the full tax until it recoups its costs of extending utility lines limited to a maximum of EIGHT HUNDRED THOUSAND DOLLARS ($800,000.00) At the conclusion of that event, the Tax Collector for Sales Tax District No. Three will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contractors and all stores in this development. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in this development. The entire net tax collected by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

        (C)    Undeveloped Commercial Properties: The Tax Collector for Sales Tax District No. 3 will collect one percent (1%) Sales Tax District No. 3 Sales Tax from the contractors and all stores in these geographical areas. The City, as agent for the Parish Tax Collector, will collect one percent (1%) Sales Tax from the contractors and all stores in these geographical areas. The entire net tax collected by the Tax Collector for Sales Tax District No. 3 will be sent to the Police Jury.

(Ord. No. 89-1063, adopted 03/16/89; amended by Ord. No. 89-1149, adopted 09/21/89)