12-190.00 Tax Established And Defined

     Pursuant to R.S. 33:2740(B), there shall be levied a sales tax of not more than One Dollar and twenty-five ($1.25) per pack on the sale at retail, sales from distributors, sales from manufacturers, and sales from wholesalers that sell for resale of cigarette papers in St. Tammany Parish. (Ord. No. 89-1048, adopted 02/23/89; amended by Ord. 89-1075, adopted 05/18/89; amended by Ord. 92-1645, adopted 09/17/92; Resolution P.J.S. NO. 96-7903, adopted 11/21/96))

    R.S. 33:2740.25(B)(3) provides that fifty cents ($.50) of the tax on the sale of each pack of cigarette papers collected by the parish shall be dedicated to the Drug Abuse Resistance Education (D.A.R.E.) program and the remainder of the monies collected shall be dedicated to recreational purposes in the parish.
EDITORIAL NOTE: In accordance with R.S. 33:4567, the original cigarette paper tax was $.25 per pack and dedicated to the St. Tammany Parish Recreation and Parks District established by the Louisiana Legislature as a pilot project. This District ceased to exist June 30, 1996 in accordance with R.S. 33:4567.4 and its powers and property was transferred to the parish governing authority.