The following ordinance, which was previously introduced
in written form at a regular meeting of the Mayor and Board of Aldermen on
November 3, 2003, a summary thereof having been published in the official
journal, together with a notice of public hearing which was held in accordance
with said public notice, was brought up for final passage on motion of Joe R. Aswell_ and seconded by Eddie
Ford:
An ordinance
providing for the levy within the Village of Choudrant, State of Louisiana, effective
January 1, 2004, of a one and one-fourth percent (1-1/4%) sales and use tax
(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 upon the sale of services in said Village, levying and providing
for the assessment, collection, payment and dedication of the proceeds of such
Tax and the purpose for which the proceeds of the Tax may be expended, such Tax
having been authorized at a special election held in the Village on October 4,
2003.
WHEREAS, under the provisions of Article VI, Section 29 of the
Constitution of the State of Louisiana of 1974, and other constitutional and
statutory authority and an election held on October 4, 2003, the Mayor and Board
of Aldermen of the Village of Choudrant, State of Louisiana (the “Governing
Authority”), is authorized to levy and collect within the Village of Choudrant,
State of Louisiana (the “Village”) a one and one-fourth percent (1-1/4%) sales
and use tax (the “Tax”) beginning January 1, 2004, 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 upon the sale of services as
defined in Sections 301-317, inclusive, of Title 47 of the Louisiana Revised
Statutes of 1950, as amended (R.S. 47:301-47:317),and other applicable
statutory authority, pursuant to the following proposition which was approved
at said election held on October 4, 2003:
SALES TAX PROPOSITION
SUMMARY: AUTHORITY FOR THE VILLAGE OF CHOUDRANT, STATE OF LOUISIANA, TO
LEVY A 1-1/4% SALES AND USE TAX TO BE USED FOR ANY LAWFUL CORPORATE PURPOSE OF
THE VILLAGE, WITH THE PROCEEDS OF THE TAX BEING SUBJECT TO FUNDING INTO BONDS.
Shall the Village of Choudrant, State of Louisiana (the “Village”),
under the provisions of Article VI, Section 29 of the Constitution of the State
of Louisiana of 1974, and other constitutional and statutory authority, be
authorized to levy and collect a tax of one and one fourth per cent (1-1/4%)
(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 Village, all as defined in La. R.S.
47:301 to 47:317, inclusive, with the proceeds of the Tax (after paying the
reasonable and necessary costs and expenses of collecting and administering the
Tax), to be dedicated and used for any lawful corporate purpose of the Village,
and shall the Village be further authorized to fund the proceeds of said Tax
into bonds for any capital purpose, 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?
WHEREAS, in compliance with the aforesaid constitutional and statutory
authority and said special election of October 4, 2003, it is the desire of
this Governing Authority to provide for the levy and collection of the Tax and
to provide for distribution of the proceeds thereof and other matters in
connection therewith as hereinafter provided in this ordinance;
NOW, THEREFORE, BE IT ORDAINED by the Governing Authority of the
SECTION 1. Imposition. Pursuant to the authority of a special
election held in the Village on October 4, 2003, a tax is hereby levied 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 upon the
lease or rental of tangible personal property and on the sales of services in
the Village (the “Tax”), as defined by law.
The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003
Regular Session of the Louisiana Legislature and as it may be amended (the
“Act”), shall apply in the assessment, collection, administration and
enforcement of the Tax , the provisions of which are hereby incorporated by
reference.
SECTION 2. Rate. The Tax is levied at the rate of one and
one-fourth percent (1-1/4%) of the sales price of each item or article of
tangible personal property when sold at retail in the Village, the Tax to be
computed on gross sales for the purpose of remitting the amount of tax due to
the Governing Authority and to include each and every retail sale. The Tax is levied at the rate of one and
one-fourth percent (1-1/4%) 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 the Village, provided there
shall be no duplication of the Tax. The
Tax is levied at the rate of one and one-fourth percent (1-1/4%) of the gross
proceeds derived from the lease or rental of tangible personal property, as
defined by law, 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, or of the monthly lease or rental price paid by
lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the
owner of the tangible personal property.
The Tax is levied at the rate of one and one-fourth percent (1-1/4%) of
the amount paid or charged for taxable services, as defined by law, performed
in the Village.
SECTION 3. Effective Date. The Tax shall be effective January 1, 2004.
SECTION 4. Term. The Tax has no term limit pursuant to the
proposition approved by the voters at the October 4, 2003 election.
SECTION 5. Purposes. The proceeds of
the Tax shall be used as authorized by the voters in a special election held in
the Village on October 4, 2003, i.e., for the purposes stated in the
proposition set forth above.
SECTION 6. Vendor’s Compensation. For
the purpose of compensating the dealer in accounting for and remitting the Tax
levied by this ordinance, each dealer shall be allowed two percent (2%) of the
amount of Tax due and accounted for and remitted to the Governing Authority’s
collector in the form of a deduction in submitting his report and paying the
amount due by the dealer, provided the amount due was not delinquent at the
time of payment, and provided the amount of any credit claimed for taxes
already paid to a wholesaler shall not be deducted in computing the commission
allowed the dealer hereunder.
SECTION 7. Exclusions and Exemptions. The Governing Authority adopts none of the
optional exclusions or exemptions allowed by state sales and use tax law, nor
does the Governing Authority adopt any
exclusions or exemptions authorized by legislation enacted under Article VI,
Section 29(D)(1) of the Constitution of the State of Louisiana of 1974 that are
not allowed as an exclusion or exemption from state sales and used tax. Included within the Tax base is every
transaction, whether sales, use, lease or rental, consumption, storage or service,
with no exclusions or exemptions except for those mandated upon political
subdivisions by the Constitution or statutes of the State of
SECTION 8. Interest. The interest on unpaid taxes provided for by
La. R.S. 47:337.69 shall be at the rate of one and one-fourth percent (1-1/4%)
per month.
SECTION 9. Delinquency Penalty.
Penalty as provided by La. R.S. 47:337.70 shall be five percent (5%) per month,
maximum of five months.
SECTION 10. Penalty for False or
Fraudulent Return. Penalty as
provided by La. R.S. 47:337.72 shall be five percent (5%) of the Tax found to
be due.
SECTION 11. Negligence Penalty. The penalty provided by La. R.S. 47:337.73
shall be five percent (5%) of the Tax or deficiency found to be due, or ten
dollars ($10.00), whichever is greater.
SECTION 12.
Penalty for Insufficient Funds Check. The penalty provided in La. R.S. 47:337.74
shall be an amount equal to the greater of one percent (1%) of the check or
twenty dollars ($20.00).
SECTION 13. Attorney Fees. The collector is authorized to employ private
counsel to assist in the collection of any taxes, penalties or interest due
under this ordinance, or to represent him in any proceeding under this
ordinance. If any taxes, penalties or
interest due under this ordinance are referred to an attorney at law for
collection, an additional charge of attorney fees, in the amount of ten per
centum (10%) of the taxes, penalties and interest due, shall be paid by the tax
debtor.
SECTION 14.
Penalty for Costs Incurred. As provided by R.S. 47:337.75, and
under the circumstances set forth therein, a penalty shall be added to the
amount of tax due in an amount as itemized by the Collector to compensate for
all costs incurred in making an examination of books, records or documents, or
an audit thereof, or in the holding of hearings or the subpoenaing and
compensating of witnesses.
SECTION 15.
Distraint Penalty. The
penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is
used in the collection of the Tax shall be ten dollars ($10.00).
SECTION 16.
Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or
attorney fees herein, or the combined interest, penalties and attorney fees be
declared to be in excess of limits provided by other law, including relevant
jurisprudence, then the maximum interest, penalties and attorney fees allowed
by such other law shall apply.
SECTION 17. Collector. The Tax levied by this ordinance is
authorized to be collected by a “Collector” which term shall mean the Lincoln
Parish Sales and Use Tax Commission.
SECTION 18.
Powers of Collector. The Collector is hereby authorized,
empowered and directed to carry into effect the provisions of this ordinance,
to appoint deputies, assistants or agents to assist it in the performance of
its duties, and in pursuance thereof to make and enforce such rules as it may
deem necessary.
SECTION 19.
Agreement to Collect Tax on Vehicles. With regard to the
collection of the Tax on any motor vehicle, automobile, truck, truck-trailer,
trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to
the vehicle registration license tax, this Governing Authority, acting through
the Mayor and on behalf of the Village, for the collection of the tax on such
vehicles, are authorized to enter into an agreement with the Vehicle
Commissioner, Department of Public Safety and Corrections, as provided by R.S.
47:303(B).
SECTION 20. Revenues of Tax. All taxes, revenues, funds, assessments,
moneys, penalties, fees or other income which may be collected or come into the
possession of the Collector under any provision or provisions of this ordinance
relating to the Tax shall be promptly forwarded to the Village and shall be
deposited by the Village in a special fund to be established and maintained for
the deposit of such proceeds, which fund shall be a separate bank account
established and maintained with the regularly designated fiscal agent of the
Village, provided, however, any amount which is paid under protest or which is
subject to litigation may be transferred to a separate account established by
the Collector with said fiscal agent pending the final determination of the
protest or litigation.
In compliance with the
said special election of October 4, 2003, authorizing the Tax, after all
reasonable and necessary costs and expenses of collecting and administration of
the Tax has been paid as provided for above, the remaining balance in such
special fund shall be available for appropriation and expenditures by the
Governing Authority solely for the purposes designated in the proposition
authorizing the levy of the Tax.
SECTION 21. Severability. If any or
more of the provisions of this ordinance shall for any reason be held to be
illegal or invalid, such illegality or invalidity shall not affect any other
provision of this ordinance, but this ordinance shall be construed and enforced
as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted
after the date of this ordinance which validates or makes legal any provision
of this ordinance which would not otherwise be valid or legal, shall be deemed
to apply to this ordinance.
SECTION 22.
Effective Date. This
ordinance shall be in full force and effect immediately upon its adoption,
being an ordinance affecting the public peace, health and safety.
SECTION 23.
Publication and Recordation.
This ordinance shall be published in one issue of the official journal
of this Governing Authority as soon as is reasonably possible. A certified copy of this ordinance shall be
recorded in the mortgage records of the Parish of Lincoln, State of
This ordinance having been submitted in writing was then submitted to a
vote, the vote thereon being as follows:
Member Yea Nay Absent Abstaining
Reagan Aswell
_X_ ___ ___ ___
Jimmy McGrew _X_ ___ ___ ___
Eddie Ford
_X_ ___ ___ ___
And this ordinance was declared adopted on this, 17th day of
November, 2003.
-S- Ann Ambrose -S- Bill
Sanderson
Clerk
Mayor