|
The Calcasieu Parish School Board met in the Conference Room
of the Calcasieu Parish School Board located at 1732 Kirkman Street, Lake Charles,
Louisiana, on July 18, 2000, at 4:45 p.m. The purpose of the meeting was to
provide time before the regular meeting of the Board for a Public Hearing to
be held on the proposed 2000-2001 General Fund, Special Revenue Fund, and Debt
Service Fund Budgets as advertised.
Karl Bruchhaus, Chief Financial Officer, called for questions,
discussions, and/or comments from anyone in attendance at the meeting. There
being no questions, comments or discussion on the budget, the Public Hearing
closed.
DATE, TIME, PLACE OF MEETING
The Calcasieu Parish School Board met in the Conference Room
of the Calcasieu Parish School Board located at 1732 Kirkman Street, Lake Charles,
Louisiana, on Tuesday, July 18, 2000, at 5:00 p.m. The meeting was called to
order by Wilridge P. Doucet, President. The prayer was led by G. Michael "Mike"
Canaday; Mr. Doucet led the Pledge of Allegiance.
ROLL CALL
The roll was called and the following members were present:
Joe A. Andrepont, Randall C. Armentor, G. Michael Canaday,
Wilridge P. Doucet, Clara F. Duhon, Jay L. Duhon, Carla C. Duplechin, John M.
Falgout, L. J. "Berk" Fontenot, James W. Karr, Sr., Sheral A. LaVergne, James
W. Pitre, and Elray T. Victorian. Ricky Blackwell was absent. Gregory P. Robert
entered the meeting later.
MINUTES APPROVED
On motion by Mr. Andrepont, seconded by Ms. LaVergne and unanimously
carried, the minutes of the regular meeting of June 20, 2000, were approved
as presented.
Mr. Robert entered the meeting.
By general consent, the supplemental agenda was included as
part of the regular agenda deleting Items VIII-E and F.
PRESENTATIONS
Distinguished Partners in Education
Mr. Theriot announced that two of the local corporations were
named as Distinguished Partners in Education. He said it was the fourth year
in a row that Calcasieu Parish had a Distinguished Partner in Education. Mr.
Theriot said the Partners Program helped to make Calcasieu Parish the system
that it was and these two companies were examples of that success.
CONOCO, Westlake High School Partner in Education was recognized
as a Distinguished Partner in Education. Mr. Theriot introduced Bill Easter,
General Manager of CONOCO and presented him with a plaque commemorating the
honor.
Mr. Easter received the award on behalf of the employees of
CONOCO; he stated that it was an honor to receive the award and that it was
a privilege to be able to work with the schools. He said that working with the
children of Calcasieu Parish was a deposit to the area. Mr. Easter
recognized Cathy Derifield, Coordinator of the Partners in
Education Program at CONOCO.
Steve Powers, Principal at Westlake High School and Margaret
Goode, Assistant Principal at Westlake High School were recognized.
VENCO/CONOCO, College Oaks Elementary Partner in Education
was recognized and presented a plaque commemorating their selection as a Distinguished
Partner in Education. Dennis Smith, Manager of CONOCO/VENCO was introduced to
the Board.
Diane Ethridge, Principal at College Oaks Elementary was unable
to attend the meeting due to illness in the family.
Mr. Smith accepted the award on behalf of CONOCO/VENCO and
its employees. He thanked the State of Louisiana and Calcasieu Parish. He said
the energy and commitment shown by the employees was exemplified by the plaque.
Workforce Investment Act Grant
Mr. Theriot introduced Patrice Saucier, Grant Consultant. Mrs.
Saucier then introduced Thail Pete, Principal for the Career Center, who announced
to the Board that application had been made and approved for grant funds in
the amount of $267,969.82. The funds will be used to serve at-risk youth from
the ages of 14-21. Services provided will include academic remediation and tutoring,
summer employment opportunities, assistance with needed follow-up services,
linkages with other serviced providing agencies, employability skills training
and job placement assistance and follow-up.
Included in the grant are funds for four full-time and nine
part-time positions at the Career Center.
Mrs. Pete stated that the grant was authored by Thail Pete,
Tavie Bult and Vickie Rosteet.
COMMITTEE REPORTS
Curriculum & Instruction Committee
Joe Andrepont, Chair, reported that the Curriculum and Instruction
Committee met on June 22, 2000; a quorum was present.
In Executive Session, the Committee heard concerns of a parent
from Maplewood Middle School.
Mr. Andrepont moved, on behalf of the Committee, to approve
the recommendation of the Committee and not use individuals involved in this
matter as substitutes in the middle school grades at Maplewood Middle School.
Motion carried unanimously.
TAKE APPROPRIATE ACTION
Proces Verbal for 20 Year 1 + Cent Sales and Use Tax (Tax")
for Schools and School Related Facilities; and Authority to Issue Bonds to Be
Retired With, Paid From, and Secured by a Pledge and Dedication of the Tax;
and, the Simultaneous Cancellation of the Sales and Use Tax Approved on July
18, 1992 and Levied on October 1, 1992
Jay Delafield, Bond Attorney, presented the Proces Verbal for
the 20 Year 1 + Cent Sales and Use Tax (Tax") for Schools and School Related
Facilities; and Authority to Issue Bonds to Be Retired With, Paid From, and
Secured by a Pledge and Dedication of the Tax; and, the Simultaneous Cancellation
of the Sales and Use Tax Approved on July 18, 1992 and Levied on October 1,
1992.
On motion by Mr. Fontenot, seconded by Mr. Armentor and unanimously
carried, the following Proces Verbal was approved:
Lake Charles, Louisiana
July 18, 2000
The Parish School Board of Calcasieu Parish, Louisiana, governing
authority of Sales Tax District No. Three of Calcasieu Parish, Louisiana, met
in regular public session at 5:00 o'clock p.m. on Tuesday, July 18, 2000, at
the regular meeting place of said Board in the Calcasieu Parish School Board
Office, Lake Charles, Louisiana, pursuant to the provisions of written notice
given to each and every member thereof and duly posted in the manner required
by law.
President, Wilridge P. Doucet, called the meeting to order
and on roll call, the following members were present:
Joe A. Andrepont, Randy Armentor, G. Michael Canaday,
Wilridge Doucet, Clara Duhon, J. L. "Jay" Duhon, Carla C. Duplechin,
John M. Falgout, L. J. "Berk" Fontenot, James W. Karr, Sr., Sheral "Cookie"
LaVergne, James W. Pitre, Greg Robert, and Elray T. Victorian
ABSENT: Ricky Blackwell
Jude W. Theriot, Board Secretary, also attended. The meeting
was called to order and the roll called with the above results.
The President of the Board stated that the purpose of the meeting
was for canvassing and tabulating the returns of an election held in Sales Tax
District No. Three of Calcasieu Parish, Louisiana (the "District")
on July 15, 2000, on the question of levying a special sales and use tax of
one and one-half of one percent (1-+%) upon the sale at retail, the use, the
lease or rental, the consumption and storage for use or consumption of tangible
personal property and on sales of services in the District, incurring debt and
issuing bonds, and in the event the question carried, authorizing cancellation
of that sales and use tax approved by the electors of the District on July 18,
1992, initially levied on October 1, 1992, and thereupon presented the
following proces verbal, which was adopted by the following vote:
YEAS: Mr. Andrepont, Mr. Armentor, Mr. Canaday,
Mr. Doucet, Mrs. Duhon, Mr. Duhon, Ms. Duplechin, Mr. Falgout, Mr. Fontenot,
Mr. Karr, Ms. LaVergne, Mr. Pitre, Mr. Robert, and Mr. Victorian
NAYS: None
PROCES VERBAL
BE IT KNOWN AND REMEMBERED that on this 18th day of July, 2000,
at 5:30 o'clock p.m., in accordance with a resolution of the Calcasieu Parish
School Board (the "Board"), governing authority of Sales Tax District
No. Three of Calcasieu Parish, Louisiana, adopted on April 4, 2000, and
recorded in the records of said Board, notice of which meeting was issued and
published according to law, the undersigned members of the Board, being a quorum
thereof, met at the regular meeting place of the Board, and according to law
examined the tabulation blanks, certificates and statements which were received
from the Commissioners and Commissioners-in-Charge of the election held in Sales
Tax District No. Three of Calcasieu Parish, Louisiana on July 15, 2000,
in accordance with said resolution, together with the transcription of the totals
made by the Clerk of Court and Ex-Officio Parish Custodian of Voting Machines
in and for Calcasieu Parish to determine the following proposition:
SALES TAX PROPOSITION
20-YEAR 1-+% SALES AND USE TAX ("TAX") FOR
SCHOOLS AND SCHOOL RELATED FACILITIES; AND AUTHORITY TO ISSUE BONDS
TO BE RETIRED WITH, PAID FROM AND SECURED BY A PLEDGE AND DEDICATION
OF THE TAX; AND, THE SIMULTANEOUS CANCELLATION OF THE SALES AND USE
TAX APPROVED ON JULY 18, 1992 AND LEVIED ON OCTOBER 1, 1992.
Shall Sales Tax District No. Three of Calcasieu Parish,
Louisiana, pursuant to Article 6, Section 29 of the Louisiana Constitution
of 1974, and other Constitutional and statutory authority, levy and
collect for 20 years beginning October 1, 2000, 1-+ % upon the sale
at retail, use, lease or rental, consumption and storage for use or
consumption of tangible personal property and on sales of services as
defined in La. R.S. 47:301-317, with the avails of the Tax, after payment
of all costs of levy and collection dedicated and used for acquiring
and/or improving lands for building sites and playgrounds, purchasing,
erecting, maintaining and/or improving school buildings and other related
facilities, and acquiring equipment and furnishings therefor, title
to which shall be in the public; and, to issue bonds not to exceed 20
years from the initial levy of the Tax, with interest at a rate not
exceeding ten percent (10%) per annum, which bonds shall be retired
with, paid from and secured by an irrevocable pledge and dedication
of the Tax; and, simultaneously, upon levy of the Tax, cancel the levy
and collection of that sales and use tax approved by the electors of
the District on July 18, 1992, and initially levied on October 1, 1992?
The results of said election proved to be as follows:
NUMBER OF VOTES IN NUMBER OF VOTES
PRECINCT FAVOR OF PROPOSITION AGAINST
PROPOSITION
10E 32 72
10W 78 55
11 211 123
12-A 294 120
12-B 217 107
13 218 128
30 (Part) 1 0
Absentees 22
26
TOTALS 1,073 631
We therefore ascertained that the majority of qualified electors
of Sales Tax District No. Three of Calcasieu Parish, Louisiana qualified to
vote under the Constitution and laws of the State of Louisiana voting in said
election in the District voted in favor of the Sales Tax Proposition.
At the same time and place, we did examine and canvass the
returns as evidenced by said tabulation blanks, certificates, and statements
received from the election Commissioners and Commissioners-in-Charge, the correctness
of which were sworn to by the election Commissioners-in-Charge and Commissioners
according to law, and our finding was that the returns indicated a majority
voted in favor of the proposition.
Therefore, we declare that the result of said election is in
favor of the Sales Tax Proposition as stated above.
In accordance with law, a resolution promulgating the aforesaid
results was adopted, and the Secretary of the Board was ordered to have a copy
of said resolution signed by the President and published in one issue of the
Lake Charles American Press, a newspaper published in Calcasieu Parish
and of general circulation in said Sales Tax District No. Three.
We did, likewise, order that one copy of this proces verbal
be sent to the Secretary of State to be recorded in the archives of the State
of Louisiana, and that one copy be sent to the Clerk of the District Court of
Calcasieu Parish to be recorded in the mortgage records of said Parish and that
one copy be filed in the archives of this Board.
THUS DONE AND SIGNED in the presence of and , competent witnesses
and qualified voters of Calcasieu Parish on this 18th day of July,
2000, at a special meeting of the Board in Lake Charles, Louisiana, by the undersigned
members of said Board present and participating in the canvass of said election.
WITNESSES:
/s/Wilridge P. Doucet, President
/s/Sheral A. LaVergne, V. President
/s/Carla C. Duplechin, Member
/s/Joe A. Andrepont, Member
/s/G. Michael Canaday, Member
/s/Randall C. Armentor, Member
/s/John M. Falgout, Member
/s/James W. Pitre, Member
/s/James W. Karr, Sr., Member
/s/Gregory P. Robert, Member
/s/L. J. "Berk" Fontenot, Member
/s/Clara F. Duhon, Member
/s/Ricky Blackwell, Member
/s/Elray T. Victorian, Member
/s/Jay L. Duhon, Member
, Member
The following resolution was thereupon introduced, and pursuant
to a motion made by Mr. Fontenot and seconded by Mr. Armentor, was adopted by
the following vote:
YEAS: Mr. Andrepont, Mr. Armentor, Mr. Canaday,
Mr. Doucet, Mrs. Duhon, Mr. Duhon, Ms. Duplechin, Mr. Falgout, Mr. Fontenot,
Mr. Karr, Ms. LaVergne, Mr. Pitre, Mr. Robert, and Mr. Victorian
NAYS: None
RESOLUTION
A RESOLUTION PROMULGATING THE RESULTS OF A SPECIAL
ELECTION HELD IN SALES TAX DISTRICT NO. THREE OF CALCASIEU PARISH, LOUISIANA
ON JULY 15, 2000.
WHEREAS, on July 15, 2000, an election was held in Sales Tax
District No. Three of Calcasieu Parish, Louisiana, to determine the proposition
hereinafter set out;
WHEREAS, the returns of said election were canvassed by the
Board according to law and notice duly given as provided by law, and the result
of said election was declared to be in favor of said proposition;
NOW, THEREFORE, BE IT RESOLVED by the Calcasieu Parish School
Board, the governing authority of Sales Tax District No. Three of Calcasieu
Parish, Louisiana, as follows:
SECTION 1. An election was held in Sales Tax District
No. Three of Calcasieu Parish, Louisiana, on July 15, 2000, to determine the
proposition hereinafter set out; that said election was duly and properly called
by the Board by a resolution adopted on April 4, 2000 and recorded in the records
of said Board, that notice of said election embracing all matters required by
law to be contained therein was given by publication in the Southwest Daily
News, a newspaper published in Sulphur, Louisiana, and of general circulation
in Sales Tax District No. Three, on May 18, May 25, June 1, and June 8,
2000, the first of said publications being not less than 45 days nor more than
90 days prior to the date set for said election; that this Board did in said
resolution designate the polling places for said election and did provide for
the use of voting machines in the conduct of said election; that election officials
were duly selected; that each election official received the certificate of
instruction of the use of the voting machines and his duties in connection therewith
as required by law; that the State Custodian of Voting Machines and the Clerk
of Court and Ex-Officio Parish Custodian of Voting Machines of Calcasieu Parish
made available on the day of the election at the polling places designated for
the conduct of said election the necessary voting machines and all necessary
equipment and paraphernalia required by law in connection with the use of voting
machines at elections; that the Registrar of Voters and the Clerk of Court of
Calcasieu Parish furnished to the election Commissioners and Commissioners-in-Charge
copies of the precinct registers for each precinct or ward entitled to vote
at such polling places; that the Louisiana Secretary of State prepared and certified
the ballot used in the voting machines as required by law; that the proposition
voted on in said election and as it appeared in said voting machine was in due
form provided by law and the resolution adopted by this Board on April 4, 2000,
calling said special election; that the results of said election were written
on a large sheet of paper at said polling places, which sheet of paper was signed
by each of the election officials designated to conduct such election at
said polling places and which sheet was thereupon posted in
public view at the polling places in accordance with law; that only qualified
electors under the Constitution and laws of the State of Louisiana voted at
said election; that the officials who served at said election were duly and
properly appointed; that the places of all absent election officials
were properly filled in accordance with law; that before opening
the polls all election officials were properly sworn in accordance with law;
that the polls at the voting places were opened at 6:00 a.m. and remained open
and until not later than 8:00 p.m.; that after the closing of the polls the
votes for and against the proposition were properly counted and tallied and
the necessary tabulation blanks, certificates and statements were made by the
election officials in accordance with law and the voting machines delivered
to the Clerk of Court and Ex-Officio Custodian of Voting Machines in and for
Calcasieu Parish, Louisiana, and a copy of the results of said election delivered
to the Clerk of the District Court of Calcasieu Parish as required by Louisiana
Revised Statutes 18:1190 E; that on July 18, 2000, that being the third day
after said election the Clerk of Court and Ex-Officio Custodian of Voting Machines,
after breaking the seals and opening the voting machines used in said election
did transcript the totals for the proposition voted upon at said election; and
that all things whatsoever required by law to be done in connection with the
holding of said election were properly and duly performed in manner and form
as required by Chapter 4 of Subtitle II of Title 39 of the Louisiana Revised
Statutes of 1950, as amended, and the general election laws of the State of
Louisiana.
SECTION 2. In said election the following proposition
was approved by a majority of the electors qualified to vote and voting in said
election in Sales Tax District No. Three of Calcasieu Parish, Louisiana:
SALES TAX PROPOSITION
20-YEAR 1-+% SALES AND USE TAX ("TAX") FOR
SCHOOLS AND SCHOOL RELATED FACILITIES; AND AUTHORITY TO ISSUE BONDS
TO BE RETIRED WITH, PAID FROM AND SECURED BY A PLEDGE AND DEDICATION
OF THE TAX; AND, THE SIMULTANEOUS CANCELLATION OF THE SALES AND USE
TAX APPROVED ON JULY 18, 1992 AND LEVIED ON OCTOBER 1, 1992.
Shall Sales Tax District No. Three of Calcasieu Parish,
Louisiana, pursuant to Article 6, Section 29 of the Louisiana Constitution
of 1974, and other Constitutional and statutory authority, levy and
collect for 20 years beginning October 1, 2000, 1-+ % upon the sale
at retail, use, lease or rental, consumption and storage for use or
consumption of tangible personal property and on sales of services as
defined in La. R.S. 47:301-317, with the avails of the Tax, after payment
of all costs of levy and collection dedicated and used for acquiring
and/or improving lands for building sites and playgrounds, purchasing,
erecting, maintaining and/or improving school buildings and other related
facilities, and acquiring equipment and furnishings therefor, title
to which shall be in the public; and, to issue bonds not to exceed 20
years from the initial levy of the Tax, with interest at a rate not
exceeding ten percent (10%) per annum, which bonds shall be retired
with, paid from and secured by an irrevocable pledge and dedication
of the Tax; and, simultaneously, upon levy of the Tax, cancel the levy
and collection of that sales and use tax approved by the electors of
the District on July 18, 1992, and initially levied on October 1, 1992?
SECTION 3. The results of said election shall be promulgated
by publication of this resolution of promulgation one time in the Lake Charles
American Press, a newspaper published in Lake Charles, Louisiana, the official
journal of the Board and of general circulation in Sales Tax District No. Three.
ADOPTED AND APPROVED this 18th day of July, 2000.
/s/ Wilridge P. Doucet
WILRIDGE P. DOUCET, President
Calcasieu Parish School Board
ATTEST:
/s/ Jude W. Theriot
JUDE W. THERIOT, Secretary
Calcasieu Parish School Board
STATE OF LOUISIANA
PARISH OF CALCASIEU
I, JUDE W. THERIOT, certify that I am the duly qualified
and acting Superintendent of Public Schools for the Parish of Calcasieu, Louisiana,
and as such, Ex-Officio Secretary of the Calcasieu Parish School Board, governing
authority of Sales Tax District No. Three of Calcasieu Parish, Louisiana.
I further certify that the above and foregoing is a true and
correct copy of an excerpt from the minutes of a regular public meeting of the
Calcasieu Parish School Board held on July 18, 2000, and of a resolution adopted
at said meeting, as said minutes and resolution appear officially of record
in my possession.
IN FAITH WHEREOF, witness my official signature and the impress
of the official seal of the Calcasieu Parish School Board on this 18th
day of July, 2000.
/s/Jude W. Theriot
JUDE W. THERIOT, Secretary
[S E A L]
The Chair recognized Cindy Benton, Chairman of the Ward I Citizens
group.
Ms. Benton thanked the members of the Board, Mr. Theriot and
staff for assistance in the calling of the 1 + cent sales tax election for the
purpose of school improvement in Ward I. She also thanked Mr. Fontenot and Mr.
Armentor for their involvement and assistance. Ms. Benton stated the committee
was a community effort placing the educational needs of children as their number
one priority.
Mr. Fontenot credited the committee for their efforts in promoting
the sales tax.
Adoption of 2000-2001 Budgets for General Fund, Special Revenue
Funds and Debt Service Funds
On motion by J. Duhon, seconded by Mrs. Duplechin and carried
by majority vote, the following Resolution adopting the 2000-2001 Budgets for
General Fund, Special Revenue Funds and Debt Service Funds was approved; Mr.
Robert voted nay:
RESOLUTION
A resolution adopting the 2000-2001 General
Fund, Debt Service Fund and Special Revenue Fund budgets.
WHEREAS, the proposed General Fund, Debt Service
Fund and Special Revenue Fund budgets for fiscal year 2000-2001 are the same
budgets previously submitted to the Budget/Fiscal Management Committee and reviewed
at the public hearing held prior to the Board meeting, and
WHEREAS, the proposed budget provides necessary
funding to continue an adequate level of services for public elementary and
secondary schools in Calcasieu Parish, and
WHEREAS, the authority to revise the budget
is set forth in File: DCI of the Calcasieu Parish School Board Policy Manual
which provides in part that:
"Line items in the budget may be changed,
with Board approval, at any time during the fiscal year, provided such change
is consistent with existing laws and regulations of the State of Louisiana.
Any request for modification of a budgetary line item shall be approved by
appropriate supervisory personnel and submitted to the Superintendent for
consideration. The Superintendent may submit requests for budgetary line item
changes to the Board as deemed appropriate. The Superintendent may approve
transfers from one budget line item to another for amounts less than $10,000.
Any such changes shall be ratified by the Board. Amounts of $10,000 or more
shall be submitted to the Board for approval."
THEREFORE, BE IT RESOLVED that the following
budgets for fiscal year 2000-2001 be adopted:
GENERAL FUND
Revenues and Other Sources:
Local Revenues #9; #9; #9; $ 76,272,928
State Revenues #9; #9; #9; 78,650,894
Federal Revenues #9; #9; #9; 36,000
Other Sources 1,150,000
Total General Fund Revenues & Other Sources
$ 156,109,822
Expenditures:
Instructional $111,620,247
Support Services
44,489,575
Total Expenditures & other Uses $156,109,822
SPECIAL REVENUE FUNDS
Revenues & Other Sources:
Local $ 2,335,525
State #9; #9; #9; 382,845
Federal #9; #9; 21,062,879 #9; Transfers
from General Fund #9; #9; 2,041,038
Transfer from Fund Balance Deficit
27,156
Total Revenues & Other Sources #9;
$25,849,443
Expenditures & Other Uses:
Instructional $ 7,583,646
Support Services #9; #9; 18,265,797
Total Expenditures & Other Uses #9;
$25,849,443 #9;
DEBT SERVICE FUNDS
Revenues and Other Sources:
Local Revenues $13,713,184
Transfer from Fund Balance (Surplus)
(778,059)
Total Revenues & Other Sources $12,935,125
Expenditures:
Bond Principal, Interest and Fees $12,935,125
Total Expenditures & Other Sources $12,935,125
Adoption of 2000 Millage Rates – Public Hearing
A Public Hearing was held on Tuesday, July 18, 2000, for the
Adoption of 2000 Millage Rates.
Karl E. Bruchhaus, Chief Financial Officer, hearing no questions
or comments regarding the adoption of 2000 Millage rates, closed the Public
Hearing.
On motion by Mr. Karr, seconded by Mrs. Duplechin and unanimously
carried, the following Resolution was approved for the Adoption of 2000 Millage
Rates:
CALCASIEU PARISH SCHOOL BOARD
RESOLUTION
BE IT RESOLVED, that the following Millage(s) are
hereby levied on the 2000 tax roll on all property subject to taxation by the
Calcasieu Parish School Board.
General Fund (Parishwide)
Constitutional Tax (Maximum Authorized - 5.82 Mills) 5.82
Mills
Special School Maintenance & Operations Taxes -
MT #1 (Maximum Authorized - 9.95 Mills) 9.95 Mills
MT #2 (Maximum Authorized - 3.79 Mills) 3.79 Mills
Bond Sinking Funds
School District No. 21 17.5 Mills
School District No. 22 4.75 Mills
School District No. 23 #9; #9; #9; 9.2 Mills
School District No. 24 22.0 Mills
School District No. 25 55.5 Mills
School District No. 26 22.0 Mills
School District No. 27 #9; #9; #9; 0 Mills
School District No. 28 31.5 Mills
School District No. 30 27.0 Mills
School District No. 31 27.0 Mills
BE IT FURTHER RESOLVED that the proper administrative
officials of the Parish of Calcasieu, State of Louisiana, be and they are hereby
empowered, authorized, and directed to spread said taxes, as hereinabove set
forth, upon the assessment roll of said Parish for the year 2000, and to make
the collection of taxes imposed for and on behalf of the District, according
to law, and that the tax herein levied shall become a permanent lien and privilege
on all the property subject to taxation as herein set forth, and the collection
thereof shall be enforceable in the manner provided by law.
BE IT FURTHER RESOLVED that the foregoing resolution
was read in full, the roll as called on the adoption thereof, and the resolution
was adopted by the following votes:
YEAS: 14
NAYS: 0
ABSTAINED: 0
ABSENT: 0
------------------------------------------------------------------------------------------------------
CERTIFICATE
I hereby certify that the foregoing is a true and exact
copy of a resolution adopted at a regular board meeting held on July 18,
2000, at which time a quorum was present and voting.
Lake Charles, Louisiana, this 18th day of July ,
2000.
/s/Jude W. Theriot #9; #9;
Jude W. Theriot, Secretary
Calcasieu Parish School Board
Final Action: Calcasieu Parish School Board Web Publishing
Policy
On motion by Mrs. Duplechin, seconded by Ms. LaVergne and unanimously
carried, final action on the following Calcasieu Parish School Board Web Publishing
Policy was approved:
CPSB Web Publishing Policy
è Purpose
Calcasieu Parish School Board provides an educational opportunity
for students and staff to contribute to the school system’s presence on the
World Wide Web (WWW) through the availability of Internet access. The Calcasieu
Parish School Board (CPSB) Web Server is a vehicle for providing two-way communication
for the purposes of disseminating and sharing information about the district
and its schools within the system as well as within the community. Publishing
privileges are provided to school board staff through individuals who have been
certified and authorized by the CPSB. Posting permission and content are maintained
at the discretion of the CPSB and site administration. Creators of web pages
need to familiarize themselves with and adhere to the following policies. Failure
to follow these policies may result in the loss of authoring privileges and/or
other disciplinary measures. The CPSB is committed to WWW publishing that supports
the mission of CPSB, is in good taste and of superior quality, and compliments
the strengths of the school system.
è
Content Standards
- All subject matter published on the CPSB Web Server should
relate to curriculum, instruction, school-authorized activities, and general
information that is related to the school system.
- The CPSB Web Server will not be used for financial gain,
fund-raising, political advertising, issue advocacy, or the posting of copyrighted
images, text, sound files, or software.
- Copyright laws must be followed.
Reference the following sites:
Copyright Bay at http://www.nmjc.cc.nm.us/copyrightbay/htm
FNO at http://www.fno.org/jun96/legal.html#Concept
Nebraska at http://www.unl.edu/websat/us.html
- Personal information should not be included. Phone numbers
and email links should be limited to the ones used within the system.
- Photos of individuals and groups may be included only with
a written release form signed by the parent(s) or legal guardian. Links to
retail sites and political promotions are not allowed.
- Official school web pages must be published to the CPSB
Web Server only.
è
Quality
Documents may not link to or contain inappropriate material.
The decisions of the CPSB site administration will be final when questions arise
related to the quality or propriety of Web pages published on the CPSB Server.
è
Ownership and
Retention
By submitting content to the CPSB Web Server, you grant Calcasieu
Parish Schools the world-wide, royalty-free, and non-exclusive license to reproduce,
modify, adapt and publish the content solely for the purpose of displaying,
distributing and promoting your web pages on the CPSB Web Server and other media.
This license exists only for as long as you continue to maintain web pages on
the CPSB Web Server.
You acknowledge that CPSB does not pre-screen content, but
that the CPSB and its designees shall have the right (but not the obligation)
in their sole discretion to refuse or remove any content that is available via
the web server. Without limiting the foregoing, CPSB and its designees shall
have the right to remove any content that violates district policies or is otherwise
objectionable. You agree that you must evaluate, and bear all risks associated
with the use of any content, including any reliance on the accuracy, completeness,
usefulness or copyright of such content.
è
Student Safeguards
- Web page documents may include only the first name and initial
of the student's last name with documented parental permission.
- Student phone numbers, addresses, or names of other family
members may not be included.
- Students may not establish email accounts for use at school.
4. A signed release from the parent/guardian must be on
file in the school for the use of recognizable student photos, student creations,
and/or products. Access form here http://hal.calc.k12.la.us or see Appendix
A.
- Student schedules or any information that identifies a student’s
location during the school day may not be published.
è
Responsibilities
- Principals are responsible for gathering signed CPSB Web
Publishing Policy forms from publishing staff members.
- Staff will ensure that web pages including information about
students, student names (first name and last initial only), or identifiable
photos require a signed parent release form are on file in the school.
- Staff will use appropriate language, spelling, and grammar.
- Staff will follow copyright and permission laws when publishing
web pages.
- Staff will not allow students to upload files.
- Staff will safeguard passwords. Only the authorized staff
member may publish to his or her account.
è
Publishing Process
- Technical Standards
File Rules
- Save all of the files in one file folder
- Keep pages and directory names in lower case letters
- All web pages must have the extension .htm or .html
- Do not use spaces in naming pages or directories
If necessary, use underscores to make filenames clear.
Organization and Structure Rules
- The main page is to be saved as "index.html."
- Each staff person will maintain his/her web page links and
images directory.
- Maintain an email link on main page so others may contact
you.
Graphics Rules
- All graphics are in the GIF or JPEG format.
- Graphics and photos should be optimized so that they are
displayed on a viewer's screen as quickly as possible. Graphic files should
be kept to 30K or smaller for maximum efficiency.
- Animated GIFs on web pages greatly increase download times
and should be limited if they are used at all.
Content
- Time sensitive information (calendars, special event descriptions,
etc.) must be current.
- Student listings shall consist of first names and last initials
only.
- Student pictures are allowed only if a release form, signed
by a parent or legal guardian, is kept on file at the school.
- Do not underline anything that is not a link.
è Appendix A –
Parent Release Form
è
Appendix B –Staff/Web Publishing Form
è
Appendix C –Web Content Checklist
è Appendix D –
Staff Member AUP
è Appendix E –
Student AUP Form
Appendix A
Parent Release Form for Published
Student Information
Name of Student__________________
I give permission for my child to be photographed and/or recorded
on video in connection with Calcasieu Parish School System activities. My signature
on this form indicates approval for the student's name (full first name and
first initial of last name), picture, art, written work, voice, verbal statements
or portraits (video or still) to appear in the school or district’s publications,
videos, or Website. These pictures and articles may or may not personally identify
the student. I understand that all photos and videos will become the property
of Calcasieu Parish School System.
I understand and agree to the above stated conditions, and
give my permission for my child to participate.
Parent/Legal Guardian (please print)
_______________ __________________
Signature________________________________________________
Date____________________________________________________
Appendix B
Staff Web Publishing Policy
Form
I have read the Calcasieu Parish School Board Web Publishing
Policy Guidelines. I hereby agree to abide by those standards, restrictions,
and obligations. I will maintain high Web Publishing standards and guard my
site password with the utmost security.
Employee/Staff (please print):
Employee/Staff (Signature):
Date: ________________________
Principal (Signature):
Date: ________________________
Appendix C
Web Content Checklist
The Page includes:
- the main school page should include school name, principal's
name, street address, city, postal code, telephone number and fax number of
the school.
- list of contents of subsequent pages.
- contact information for difficulties in accessing data.
Content has been reviewed to insure that:
- information is accurate and grammatically correct.
- signed release forms are on file if pictures or work of
students or staff are used.
- any published work is within the bounds of good taste.
- each page has a link that leads back to the first page or
opening page.
- content is kept up-to-date.
Web pages do not include:
- any student’s last name, identifying characteristics, address,
phone number, or e-mail address.
- any text, graphics, audio or video to which copyright permission
has not been obtained.
- any material which might be considered inappropriate.
any links to resources that are not of educational value to
the user.
Sales Tax District No. Three; Calcasieu Parish, Louisiana;
Sales and Use Tax Ordinance of 2000
SALES TAX DISTRICT NO. THREE
CALCASIEU PARISH, LOUISIANA
SALES AND USE TAX ORDINANCE OF 2000
An Ordinance levying within Sales Tax District No. Three
of Calcasieu Parish, Louisiana, a tax of one and one-half percent (1-1/2%)
upon the sale at retail, the use, the lease or rental, the consumption and
storage for use or consumption of tangible personal property, and upon the
sales of services in said District, all as herein defined; defining the
terms "tangible personal property", "dealers", "sale", "retail sales", "sales
price", "cost price", "lease or rental", "storage", "use", "sales of services",
and other terms used herein; levying and providing for the assessment, collection,
payment and dedication of such tax and the purposes for which the proceeds
of said tax may be expended; providing for an adequate remedy at law; defining
violations of the provisions of this Ordinance and prescribing penalties
therefor; providing for rules and regulations for the enforcement of the
provisions of this Ordinance and the collection of the tax levied thereby;
providing that any part of this Ordinance which may be held invalid or unconstitutional
shall not affect or impair any other provision thereof and repealing all
resolutions and ordinances or parts thereof as may conflict herewith.
WHEREAS, under the authority conferred by Article VI,
Section 29, of the 1974 Louisiana Constitution, as amended, Chapter 6-A, Title
18 of the Louisiana Revised Statutes of 1950, as amended; Chapter 6, Title 33,
Section 2721.6, of the Louisiana Revised Statutes of 1950, as amended; and other
constitutional and statutory authority supplemental thereto, a special election
was held in Sales Tax District No. Three of Calcasieu Parish, Louisiana, on
Saturday, July 15, 2000, to authorize the levy and collection within said ("District")
of a tax of one and one-half percent (1-1/2%) upon the sale, the use, the lease
or rental, and the consumption and 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
(LSA-R.S.47:301-47:317), and the proposition which was submitted at the said
election and duly approved by a majority of the qualified electors voting in
the said election was as follows:
PROPOSITION
20-YEAR 1-1/2% SALES AND USE TAX ("TAX") FOR SCHOOLS AND SCHOOL
RELATED FACILITIES; AND AUTHORITY TO ISSUE BONDS TO BE RETIRED WITH, PAID FROM
AND SECURED BY A PLEDGE AND DEDICATION OF THE TAX; AND, THE SIMULTANEOUS CANCELLATION
OF THE SALES AND USE TAX APPROVED ON JULY 18, 1992 AND LEVIED ON OCTOBER 1,
1992.
Shall Sales Tax District No. Three of Calcasieu Parish, Louisiana,
pursuant to Article 6, Section 29 of the Louisiana Constitution of 1974, and
other Constitutional and statutory authority, levy and collect for 20 years
beginning October 1, 2000, 1-1/2% upon the sale at retail, use, lease or rental,
consumption and storage for use or consumption of tangible personal property
and on sales of services as defined in La. R.S. 47:301-317, with the avails
of the Tax, after payment of all costs of levy and collection dedicated and
used for acquiring and/or improving lands for building sites and playgrounds,
purchasing, erecting, maintaining and/or improving school buildings and other
related facilities, and acquiring equipment and furnishings therefor, title
to which shall be in the public; and, to issue bonds not to exceed 20 years
from the initial levy of the Tax, with interest at a rate not exceeding ten
percent (10%) per annum, which bonds shall be retired with, paid from and secured
by an irrevocable pledge and dedication of the Tax; and simultaneously, upon
levy of the Tax, cancel the levy and collection of that sales and use tax approved
by the electors of the District on July 18, 1992, and initially levied on October
1, 1992.
and
WHEREAS, in compliance with the aforesaid statutory
authority and said election of July 15, 2000, it is the desire of the Calcasieu
Parish School Board, Governing Authority of the District, to levy the said tax
and provide for the collection and distribution of the proceeds thereof and
other matters in connection therewith as hereinafter provided in this ordinance.
NOW, THEREFORE, BE IT ORDAINED, by the Calcasieu Parish
School Board, Governing Authority of Sales Tax District No. Three of Calcasieu
Parish, Louisiana:
DEFINITIONS
As used in this Ordinance the following terms, words and phrases
shall have the meaning ascribed to them in Sections 1.01 to 1.26 of this Ordinance,
except when the context clearly indicates a different meaning:
Section 1.01. Business includes
any activity engaged in by any person or caused 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 in this Ordinance to include
occasional and isolated sales or transactions by a person who does not hold
himself out as engaged in business.
Section 1.02. Collector shall mean
the Treasurer of the Calcasieu Parish School Board and his agents, including
the Tax Director of the School Board of the Parish of Calcasieu, State of Louisiana,
or the duly authorized agents and assistants thereof designated by the School
Board of the Parish of Calcasieu, State of Louisiana, for the purpose of collecting
said Tax.
Section 1.03. (A) Cost Price means
the actual cost of the articles of tangible personal property without any deductions
therefrom on account of the cost of material used, labor or service cost, excepting
those costs for installing the articles of tangible personal property if such
cost is separately billed to the customer or accounted for 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.
(B) In the case of tangible personal property which has acquired
a Louisiana tax situs and is thereafter transported outside of the State of
Louisiana for repairs performed outside the State of Louisiana and is thereafter
returned to the State of Louisiana, the cost price shall be deemed to be the
actual price of any parts and/or materials used in performing such repairs,
if applicable labor charges are separately stated on the invoice.
(C) "Cost price" shall not include the supplying
and installation of board roads to oil field operators if the installation charges
are separately billed to the customer at the time of installation.
(D) Pursuant to the methodology of imposing the use tax on
certain interchangeable components used in measurement-while-drilling instruments
or systems refer to LSA-R.S. 47:301 (3)(d).
(E) "Cost price" shall not include any amount
designated as a cash discount or a rebate by a vendor or manufacturer of any
new vehicle subject to the motor vehicle license tax. For the purposes of this
paragraph "rebate" means any amount offered by the vendor or manufacturer
as a deduction from the listed retail price of the vehicle. (Act 350, effective
9-6-91).
(F) "Cost price" shall exclude any amount
that a manufacturer pays directly to a dealer of the manufacturer's product
for the purpose of reducing and that actually results in an equivalent reduction
in the retail "cost price" of that product. This exclusion shall
not apply to the value of the coupons that dealers accept from purchasers part
payment of the "sales price" and that are redeemable by the dealers through
manufacturers or their agents. The value of such coupons is deemed to be part
of the "cost price" of the product purchased through the use of
the coupons (Act 33 1996; effective 7-2-96)
(G) The "cost price" of refinery gas shall be
fifty-two cents per thousand cubic feet multiplied by a fraction, the numerator
of which shall be posted price for a barrel of West Texas Intermediate Crude
oil on December first of the preceding calendar year and the denominator of
which shall be twenty-nine dollars, and provided further that such "cost
price" shall be the maximum value placed upon refinery gas by the state
and by any political subdivision under any authority or grant of power to levy
and collect use taxes. (Act 29, effective 7-1-96, expires 6-30-98, extended
thru 6-30-2000, Act 21, 1998) Note: Calls for prospective treatment, only.
Section 1.04 "Dealer" shall include every
person who manufactures or produces tangible personal property from any state,
or other political subdivision or foreign country, for sale at retail, for use,
or for consumption, or distribution, or for storage to be used or consumed in
the District, "Dealer" is further defined to mean:
(a) Every person, as used in this Ordinance, who imports,
or causes to be imported, tangible personal property from any state or other
political subdivision of this state, or foreign country, for sale at retail,
for use or consumption, or distribution, or storage to be used or consumed
in the District;
(b) Every person, as used in this Ordinance, who sells
at retail or who offers for sale at retail, or who has in his possession
for sale at retail, or for use or to be consumed in the District, tangible
personal property as defined herein;
(c) Any person, as used in this Ordinance, who has sold
at retail, or use, or consumed, or distributed, or stored for use or consumption
in the District, tangible personal property and who cannot 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 personal
property;
(d) (i) Any person, as used in this Ordinance, who leases
or rents tangible personal property, as defined in this Ordinance, for a
consideration, permitting the use or possession of said property without
transferring title thereto;
(ii) However, a person who leases or rents tangible
personal property to customers who provide information to such person that
they will use the property only offshore beyond the territorial limits of
the state shall not be included in the term "dealer" for purposes
of the collection of the rental or lease tax of the state, statewide political
subdivisions, and other political subdivisions on such lease or rental contracts.
For purposes of this Subparagraph, "use" means the operational
or functional use of the property and not other uses related to its possession
such as transportation, maintenance, and repair. It is the intention of
this Subparagraph that the customers of such persons shall remit any tax
due on the lease or rental of such property directly to the state and local
taxing bodies to whom they are due. (Act 8 1994; Effective 6-7-94)
- Any person, as used in this Ordinance, who is the lessee
or rentee of tangible personal property, as defined in this Ordinance, and
who pays to the owner of such property as consideration for the use or possession
of such property without acquiring title thereto;
(f) Any person, as used in this Ordinance, who sells or
furnishes any of the services subject to tax under this Ordinance;
- Any person, as used in this Ordinance, who purchases or
receives any of the services subject to tax under this
Ordinance;
Any person, as used in this Ordinance, engaging in business
in the District. "Engaging in business in the District" shall
mean and include directly, indirectly, or through a subsidiary, an office,
distribution house, sales house, warehouse, or other place of business or
by having an agent, salesman, solicitor or employee operating within the
District under the authority of the seller or its subsidiary, irrespective
of whether such place a seller or subsidiary is qualified to do business
in the District or any person who makes deliveries of tangible personal
property into the District other than by common or contract carrier.
(i) Any person, as used in this Ordinance, who sells through
coin-operated vending machines by said person.
(j) Any person, as used in this Ordinance, who makes deliveries
of tangible personal property into the District in a vehicle owned or operated
by said person.
(k) The term "dealer" shall not include lessors
of railroad rolling stock used either for freight or passenger purposes.
However, the term dealer shall include lessees, other than
a railway company or railroad corporation, of such property and such lessees
shall be responsible for the collection and payment of all state and local
sales and use taxes.
(l) The term "dealer" shall include every
person who engages in regular or systematic solicitation of a consumer market
in this state by the distribution of catalogs, periodicals, advertising
fliers, or other advertising, or by means of print, radio or television
media, by mail, telegraphy, telephone, computer data base, cable optic,
microwave, or other communication system.
Section 1.05. Distraint or Distrain shall
mean the right to levy upon and seize and sell, or the levying upon or seizing
and selling, any property or rights to property of a delinquent dealer, not
exempt from seizure under the laws of this State, by the officer charged with
the collection of the tax for the purpose of satisfying any tax, interest or
penalties due under the provisions of this Ordinance.
Section 1.06. "District" shall mean all
of the territory located within the boundaries of the Sales Tax District No.
Three of Calcasieu Parish, Louisiana, as set forth in the Resolution of the
Calcasieu Parish School Board dated December 12, 1989.
Section 1.07. "Governing Authority" shall
mean and include the School Board of Calcasieu Parish, Louisiana.
Section 1.08. "Gross Sales" means the sum total
of all sales of tangible personal property, as hereinafter provided and defined,
and sales of services without any deductions whatsoever of any kind or character,
except as provided in this Ordinance.
Section 1.09. (A) "Hotel" means and includes
any establishment engaged in the business or furnishing sleeping rooms, cottages
or cabins to transient guests, where such establishment consists of six (6)
or more sleeping rooms, cottages or cabins at a single business location.
- For purposes of the sales and use taxes of all tax authorities
in this
state, the term "hotel" as defined herein shall
not include camp and retreat facilities owned and operated for religious purposes
by non-profit religious organizations, which includes recognized domestic non-profit
corporations organized for religious purposes. For purposes of this Paragraph,
the term "hotel" shall include camp and retreat facilities which
sell rooms or other accommodations to transient guests. However, "transient
guest" for purposes of this Paragraph shall not include guest who participate
in organized religious activities which take place at such camp or retreat facilities.
It is the intention of the legislature to tax the furnishing of rooms to those
who merely purchase lodging at such facilities. (Act 40 1998; effective 7-1-98)
Section 1.10. (A) "Lease or rental" means
the leasing or renting of tangible personal property and the possession or use
thereof by the lessee or rentee for a consideration, without transfer of the
title of such property. For this purpose of the leasing or renting of automobiles,
lease means the leasing of automobiles and the possession or use
thereof by the lessee, for a consideration, without the transfer of the title
of such property for a one hundred eighty-day period or more. Rental
means the renting of automobiles and the possession or use thereof by the renter,
for a consideration, without the transfer of the title of such property for
a period less than one hundred eighty days.
(B) The term "lease or rental," however,
as herein defined shall not mean or include the lease or rental made for the
purpose 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, sulfur or other mineral wells.
(C) The term "lease or rental", as herein defined
shall not mean or include a lease or rental of property to be used in performance
of a contract with the United States Department of the Navy for construction
or overhaul of U.S. Navy vessels.
(D) The term "lease or rental" as herein defined,
shall not mean the lease or rental of airplanes or airplane equipment by a commuter
airline domiciled in Louisiana. (Act 772, 1991; Effective 7-1-91)
(E) For the purposes of state and political subdivision
sales and use tax, the term "lease or rental", as herein defined,
shall not mean the lease or rental of items, including, but not limited to,
supplies and equipment, which are reasonably necessary for the operation of
free hospitals. (Act 6 1994; Effective 7-1-94)
(F) For the purposes of state and political subdivision
sales and use tax "lease or rental" shall not mean the lease or
rental of educational materials or equipment used for classroom instruction
by approved parochial and private elementary and secondary schools which comply
with the court order from the Dodd Brumfield decision and section 501 (c)(3)
of the Internal Revenue Code, limited to books, workbooks, computers, computer
software, films, videos, and audio tapes (Act 15 1996; effective July 1, 1997;
expires June 30, 1998, extended thru 7-1-2000; Act 47, 1998; extended for July
1, 2001 thru June 30, 2003; expires June 30, 2003; Does not apply to July 1,
2000 thru June 30, 2001)
(G) The term "lease or rental" shall not mean
the lease or rental of tangible personal property to Boys State of Louisiana,
Inc. and Girls State of Louisiana, Inc. which is used by such organizations
for their educational and public service programs for youth. (Act 20, 1996,
effective 7-1-97)
(H) For purposes of state and political subdivision sales
and use tax, the term "lease or rental" shall not mean or include
the lease or rental of motor vehicles by licensed motor vehicle dealers, as
defined in R.S. 32:1252(14), or vehicle manufacturers, as defined in R.S. 32:1252(11),
for their use in furnishing such leased or rented motor vehicles to their customers
in performance of their obligations under warranty agreements associated with
the purchase of a motor vehicle or when the applicable warranty has lapsed and
the leased or rented motor vehicle is provided to the customer at no charge.(Act
49 1998; effective 8-1-98)
Section 1.11. "New Article" shall mean
the original stock in trade of the dealer and shall not be limited to newly
manufactured articles. The original stock or article, whether it be a used article
or not, shall be subject to the Tax.
Section 1.12. (A) "Person", except
as provided below, shall include any individual, firm, co-partnership, joint
venture, association, corporation, co-operative, estate, trust, business trust,
receiver, syndicate, any parish, city, municipality, state or public board,
public commission or public or semi-public corporation, district or other political
subdivision or any board, agency, university, school, college, instrumentality
or other group or combination acting as a unit, and the plural as well as the
singular number.
(B) For the purposes of the payment of the state sales and
use tax and the parish sales and use tax levied by any political subdivision,
"person" shall not include this state, any parish, city and parish,
municipality, district, or other political subdivision thereof, or any agency,
board, commission, or instrumentality of this state or its political subdivisions.
(Act 1029, effective. 9-1-91.)
(C) (i) For the purpose of the payment of the state sales and
use tax and the sales and use tax levied by any political subdivision, the term
"person" shall not include a church or synagogue that is recognized
by the United States Internal Revenue Service as entitled to exemption under
Section 501(C)(3) of the United States Internal Revenue Code.
(ii) The Secretary of the Department of Revenue shall promulgate
rules and regulations defining the terms "church" and "synagogue"
for the purpose of this exclusion. The definitions shall be consistent with
the criteria established by the U.S. Internal Revenue Service in identifying
organizations that qualify for church status for federal income tax purposes.
(iii) No church or synagogue shall claim exemption or exclusion
before having obtained a certificate of authorization from the Secretary
of the Department of Revenue. The Secretary shall develop applications for
such certificates and they shall be issued without charge to the institutions
that qualify.
(iv) The exclusion provided for herein shall apply only
to purchases of bibles, song books, or literature used for religious instruction
classes. (Act 28, 1996) (Effective 7-1-96)
(D) (i) For purposes of the payment of the state sales
and use tax and the sales and use tax levied by any political subdivision,
the term "person" shall not include the Society of the Little
Sisters of the Poor.
(ii) The Secretary of the Department of Revenue shall promulgate
rules and regulations for purposes of this exclusion. The definitions shall
be consistent with the criteria established by the U.S. Internal Revenue
Service in identifying tax-exempt status for federal income tax purposes.
(iii) No member of the Society of the Little Sisters of
the Poor shall claim exemption or exclusion from the state sales and use
tax or the sales and use tax levied by any political subdivision before
having obtained a certificate of authorization from the Secretary of the
Department of Revenue. The secretary shall develop applications for such
certificates. The certificates shall be issued without charge to the entities
which qualify. (Act 40 1998; effective 7-1-98)
Section 1.13. "Purchaser" shall mean 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 taxes under this Ordinance.
Section 1.14. (A)(i) "Retail Sale or Sale at Retail"
shall mean a sale to a consumer or to any other person for any purpose other
than for resale as tangible personal property, or for lease of motor vehicles
in an arm's length transaction, and shall mean and include all such transaction
as the collector, upon investigation finds to be in lieu of sales; provided
that sales for resale or for lease of motor vehicles in an arm's length transaction
must be made in strict compliance with the rules and regulations. Any dealer
making a sale for resale or for lease of motor vehicles, which is not in strict
compliance with the rules and regulations shall himself be liable for and pay
the tax. (Act 12, 1996; effective 7-1-96)
(ii) "Retail sale or sale at retail", for
the purposes of sales and use taxes imposed by political subdivisions shall
not include transactions involving the sale for rental of automobiles which
take place on or after July 1, 1996. (Act 7, 1996, effective 7-1-96)
(B) The term "sale at retail" shall not include
sales of materials for further processing into articles of tangible personal
property for sale at retail or sales of electricity for choloralkali manufacturing
processes, nor shall the term "sale at retail" include an isolated
or occasional sale of tangible personal property by a person not engaged in
such business.
(C) The exclusion of isolated or occasional sales shall not
apply to the sale of vehicles, and the term "sale at retail" shall
include isolated or occasional sales of vehicles and the tax shall be collected
thereon as provided in Section 3.01.B. hereof.
(D) 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. (LSA-RS 33:2717)
(E) The term "sale at retail" does not include
the sale of raw agricultural commodities, including but not limited to, feed,
seed, fertilizer, to be utilized in preparing, manufacturing, or producing crops
or animals for market. The Department of Agriculture and Forestry shall develop
and promulgate guidelines to determine who meets this definition. Any person
meeting such guidelines shall receive a certificate from the Department of Agriculture
and Forestry indicating that such person is eligible to purchase such items
without paying tax thereon. The guidelines promulgated pursuant to this Paragraph
shall not become effective prior to January 1, 1995. (Act 29 1994; Effective
6-7-94)
(F) The sale of tangible personal property to a dealer who
purchases said property for resale through coin-operated vending machines shall
not be considered a "sale at retail" for tax purposes under this
Ordinance. The subsequent resale of the property by the dealer through coin
operated vending machines shall be considered a "sale at retail". (LSA-R.S.
33:2716.1)
(G) The term "retail sales" 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.
(H) The term "sale at retail" does not include
the sale of food items by youth servicing organizations chartered by congress.
(I) The term "sale at retail" does not include
the purchase of a new school bus or a used school bus which is less than five
years old, by an independent operator, when such bus is to be used exclusively
in a public school system.
(J) Notwithstanding any other law to the contrary, for purposes
of the imposition of the sales and use tax of any political subdivision, the
sale of a vehicle subject to the Vehicle Registration License Tax Law (LSA-R.S.
47:451 et. seq.) shall be deemed to be a "retail sale" or a "sale
at retail" (i) in the political subdivision of the principal residence
of the purchaser if the vehicle is purchased for private use or
(ii) 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 subdivision, in which case the sale shall be deemed a
"retail sale" or a "sale at retail" in the political
subdivision where the vehicle is assigned, garaged, and used.
(K) The term "sale at retail" shall not include
the sale of airplanes or airplane equipment or parts to a commuter airline domiciled
in Louisiana. See also Section 5.18. (Act 772, effective 7-1-91.)
(L) The term "sale at retail" does not include
the sale of tangible personal property to food banks, as defined in R. S. 9:2799.
(Act 515, effective 6-25-92) Senate Bill 8 provides that this Act shall apply
to all donations made on, before or after such effective date.
(M) The term "sale at retail" does not include
the sales of Louisiana manufactured or assembled passenger aircraft with a capacity
in excess of fifty persons, if after all transportation by the purchaser has
been completed, the aircraft is ultimately received by the purchases outside
of Louisiana. (Act 226, effective 6-10-92)
(N) The term "sale at retail" shall not include
the sales of pelletized paper waste when purchased for use as combustible fuel
by an electric utility or in an industrial manufacturing, processing, compounding,
reuse, or production process, including the generation of electricity or process
steam, at a fixed location in this state. However, such sale shall not be excluded
unless the purchaser has signed a certificate stating that the fuel purchased
is for the exclusive use designated herein. For purposes of this Subparagraph,
"pelletized paper waste" means pellets produced from discarded waste
paper that has been diverted or removed from solid waste which is not marketable
for recycling and which is wetted, extruded, shredded, or formulated into compact
pellets of various sizes for use as a supplemental fuel in a permitted boiler.
(Act 926, effective 7-1-93)
(O) For the purpose of sales and use taxes imposed or levied
by the state or any local governmental subdivision or school board, the term
"sale at retail" shall not include the sale or purchase of equipment
used in fire fighting by bona fide volunteer fire departments. (Act 926, effective
7-1-92; Act 37, 1998)
(P) For purposes of state and political subdivision sales and
use tax, the term "sale at retail" shall not include the sale
of items, including, but not limited to, supplies and equipment, which are reasonably
necessary for the operation of free hospitals. (Act 6 1994; Effective 6-7-94)
(Q) The term "sale at retail" shall not include
(i) the sale of tangible personal property by approved parochial and secondary
schools which comply with the court order from the Dodd Brumfield decision and
section 501 (c)(3) of the Internal Revenue Code, or students, administrators,
or teachers, or other employees of the school, if the money from such sales,
less reasonable and necessary expenses associated with the sale, is used solely
and exclusively to support the school or its program or curriculum. This exclusion
shall not be construed to allow tax-free sales to students, school faculty,
or school facilities.
(ii) The sale to approved parochial and private elementary
and secondary schools which comply with the Dodd Brumfield decision and
Section 501 (c)(3) of the Internal Revenue Code of educational materials
or equipment used for classroom instruction limited to books, workbooks,
computers, computer software, films, videos, and audio tapes (Act 15 1996;
effective 7-1-97; extend through 7-1-2000 Act 47 1998; HB 140 Act extended
for July 1, 2001 thru June 30, 2003, expires June 30, 2003; Does not apply
to July 1, 2000 thru June 30, 2001)
(R) The term "sale at retail" shall not include
the sale of tangible personal property to Boys State of Louisiana, and Girls
State of Louisiana, Inc., which is used by such organizations for their educational
and public service programs for youth. (Act 20 1996, effective 7-1-96)
- The term "sale at retail" or "retail
sale", for purposes of sales and use taxes imposed by the state
or any political subdivision or other taxing entity, shall not include any
charge, fee, money, or other consideration received, given, or paid for
the performance of funeral directing services. For purposes of this Subparagraph,
"funeral directing services" means the operation of a funeral
home, or by way of illustration and not limitation, any service whatsoever
connected with the management of funerals, or the supervision of hearses
or funeral cars, the cleaning and dressing of dead human bodies for burial,
and the performance or supervision of any service or act connected with
the management of funerals from time of death until the body or bodies are
delivered to the cemetery, crematorium, or other agent for the purpose of
disposition. However, such services shall not mean or include the sale,
lease, rental, or use of any tangible personal property as those terms are
defined in this Section. (Act 2000)
Section 1.15. "Retailer" means and includes
every person engaged in the business of making sales at retail, rendering service
taxable hereunder, or for distribution for use or consumption or storage to
be used or consumed in the Parish.
Section 1.16. "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, 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.
Section 1.17. (A) "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 costs for financing, which shall not exceed the legal interest rate and
a service charge not to exceed six percent (6%) of the amount financed, and
losses; provided that cash discounts allowed and taken on sales shall not be
included, nor shall the sale price include the amount charged for labor or services
rendered in installing, applying, remodeling, or repairing property sold.
(B) The term "sales price" shall not include
any amount designated as a cash discount or a rebate by the vendor or manufacturer
of any new vehicle subject to the motor vehicle license tax. For the purpose
of this paragraph, "rebate" means any amount offered by a vendor
or manufacturer as a deduction from the listed retail price of the vehicle.
(Act 350), effective 9-6-91)
(C)"Sales price" shall not include the first
fifty thousand dollars of the sales price of new farm equipment used in poultry
production. (Act 388, effective 7-8-91)
(D) Notwithstanding any other provision of law to the contrary,
the "sales price" of refinery gas and other petroleum by-products,
except for feedstock, not ultimately consumed as an energy source by the person
who owns the facility in which the refinery gas or other petroleum by-product
is created as provided by Section 1.23 (G), but sold to another person, whether
at retail, wholesales, or for further processing, shall be the average of the
monthly spot market price per thousand cubic feet of natural gas delivered into
pipelines in Louisiana as reported by the Department of Revenue for natural
gas severance tax purposes at the time of such sale, or the price for which
such property is actually sold, whichever is greater, and such sale shall be
taxable. (Act 29, effective 7-2-96, expires 6-30-98; extended thru 6-30-2000,
Act 10)
(E) The term "sales price" shall exclude any
amount that a manufacture pays directly to a dealer of the manufacturer's product
for the purpose of reducing and that actually results in an equivalent reduction
in the retail "sales price" of that product. This exclusion shall not apply
to the value of the coupons that dealers accept from purchasers as part payment
of the "sales price" and that are redeemable by the dealers through
manufacturers or their agents. The value of such coupons is deemed to be part
of the "cost price" of the product purchased through the use of the
coupons. (Act 33, 1996; Effective July 2, 1996)
- The term "sales price" shall exclude any
charge, fee, money, or other consideration received, given or paid for the
performance of funeral directing services as defined in Section 1.14 (S).
Section 1.18. "Sales of Services" means
and includes the following:
(a) The furnishing of sleeping rooms, cottages or
cabins by hotels;
- (i) The sale of admissions to places of amusement, to
athletic entertainment other than that of schools, colleges and universities,
and recreational 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 use of amusement, entertainment, athletic, or recreational facilities;
but the term "sales of services" shall not include membership fees or dues
of non-profit 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.
(ii) "Places of amusement" shall not
include museums, which are hereby defined as public or private non-profit
institutions which are organized on a permanent basis for essentially
educational or aesthetic purposes and which use professional staff to
do all of the following:
(aa) Own or use tangible objects, whether animate
or inanimate.
(bb) Cares for those objects.
(cc) Exhibit them to the public on a regular basis.
(iii) Museums include but are not limited to the following:
(aa) Museums relating to art, history, including
historic buildings, natural history, science, and technology.
(bb) Aquariums and zoological parks.
(cc) Botanical gardens and arboretums.
(dd) Nature centers.
(ee) Planetariums.
(iv) For purposes of the sales and use taxes of
all tax authorities in the state, the term "places of amusement"
as used herein shall not include camp and retreat facilities owned and
operated for religious purposes by non-profit religious organizations,
which includes recognized domestic non-profit corporations organized
for religious purposes, provided that the net revenue derived from the
organization's property is devoted wholly to religious purposes. (Act
40 1998; effective 7-1-98)
(c) the furnishing of storage or parking privileges
by auto hotels and parking lots and trailer parks;
(d) The furnishing of printing or overprinting, lithographic,
multilith, blueprinting, photostating or other similar services of reproducing
written or graphic matter;
- the furnishing of laundry, cleaning, pressing, and dyeing
services, including by way of extension and not of limitation,
the cleaning and renovating of clothing, furs, furniture,
carpets and rugs, and the furnishing of storage space for clothing,
furs and rugs;
(f) the furnishing of cold storage space and the
furnishing of the service preparing tangible personal property for cold
storage where such service is incidental to the operation of storage
facilities;
(g) (i) 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.
(ii) for the purposes of this subparagraph, "tangible
personal property" shall include machinery, appliances and equipment
which have been declared immovable by declaration under provisions of
Article 467 of the Louisiana Civil Code, and things which have been
separated from land, buildings, or other constructions permanently attached
to the ground or their component parts as defined in Article 466 of
the Civil Code.
- The term "tangible personal property" shall
not include pharmaceuticals administered to livestock used for agricultural
purpose. All such pharmaceuticals shall be registered with the Louisiana
Department of Agriculture and Forestry.
(h) The term "sales of services" shall not include
an action performed pursuant to a contract with the United States Department
of the Navy for construction or overhaul of U.S. Naval vessels.
(i) Notwithstanding any provisions of law to the contrary,
for purposes of sales or use taxation by the state or any local political
subdivision, the term "sales of services" shall not mean or include
any funeral directing services as defined in Section 1.14 (S). Subject to
approval by the House Committee on Ways and Means and the Senate Committee
on Revenue and Fiscal Affairs, the state Department of Revenue shall devise
a formula for the calculation of the tax.
Section 1.19. "Storage" means and includes
any keeping or retention in the Parish of tangible personal property for use
or consumption in the Parish or for any other purpose other than for sale at
retail in the regular course of business.
Section 1.20. (A) "Tangible Personal Property"
means and includes personal property which may be seen, weighed, measured, 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 or securities,
- gold, silver, or numismatic coins, or platinum, gold,
or silver bullion having a total value of one thousand dollars or more;
proprietary geophysical survey information or geophysical
data analysis furnished under a restricted use agreement even though
transferred in the form of tangible personal property.
- The term "tangible personal property" shall
also not include the repair of a vehicle by a licensed motor vehicle dealer
which is performed subsequent to the lapse of the applicable warranty on
that vehicle and at no charge to the owner of the vehicle. For the purpose
of assessing a sales and use tax on this transaction, no valuation shall
be assigned to the services performed or the parts used in the repair. (Act
885, effective 7-8-92)
(D) The term "tangible personal property"
shall not include work products which are written on paper, stored on
magnetic or optical media, or transmitted by electronic device, when
such work products are created in the normal course of business by any
person licensed or regulated by the provisions of Title 37 of the Louisiana
Revised Statutes of 1950, unless such work products are duplicated without
modification for sale to multiple purchasers. This exclusion shall not
apply to work products which consist of the creation, modification,
updating, or licensing of computer software. (Act 46; effective 7-1-98)
(E) The term "tangible personal property"
shall not include pharmaceuticals administered to livestock used for
agricultural purposes. All such pharmaceuticals shall be registered
with the Louisiana Department of Agriculture and Forestry.
Section 1.21. "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 roads of this state because the vehicle does not meet the safety
requirements prescribed by LSA-R.S. 32:1301 through LSA-R.S. 32:1310. This includes
vehicles that are issued a title only by the Vehicle Registration Bureau, Department
of Public Safety, such as recreational and sports vehicles, but it does not
include farm equipment or heavy construction equipment.
Section 1.22. "Sales Tax District No. 3 of Calcasieu
Parish, Louisiana" shall mean the District created pursuant to the authority
contained in LRS-R.S. 33:2721.6 by Resolution of the Calcasieu Parish School
Board, dated December 12, 1989.
Section 1.23. "Use" (A) For the purposes of the
imposition of the sales and use tax levied by a political subdivision or school
board, "use" shall mean and include 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 state which meets
the definition provided in R.S. 17:236 or to a public or recognized independent
institution of higher education in the state of property previously purchased
for resale in the regular course of business. The term "use" shall
not include the purchase, the importation, the consumption, the distribution,
or the storage
of motor vehicles to be leased in an arm's length transaction,
nor shall the term "use" include the donation of food items to
a food bank as defined in R.S.9:2799(B). (Act 22 1998, effective 7-1-98)
(B) The term "use" for the purposes of sales
and use taxes imposed by political subdivisions on the use for rental automobiles
which take place on or after July 1, 1996, shall include the purchase, the importation,
the consumption, the distribution, or the storage of tangible personal property
to be leased or rented in an arm's length transaction as tangible personal property.
(Act 7, effective 7-1-96)
(C) Notwithstanding any other law to the contrary, for purposes
of the imposition of the sales and use tax of any political subdivision, the
use of a vehicle subject to the Vehicle Registration License Tax (LSA-R.S. 47:451
et seq.) shall be deemed to be a "use"
(i) #9; in the political subdivision of the principal residence
of the purchaser if the vehicle is purchased for private use, or
(ii) #9; 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 subdivision, in which case the use shall
be deemed a use in the political subdivision where vehicle is assigned,
garaged, and used.
(D) For purposes of state and political subdivision sales
and use tax, "use" shall not include the exercise of any right
or power by a free hospital over items, including, but not limited to, supplies
and equipment, which are reasonably necessary for the operation of the free
hospital. (Act 6 1994; Effective 6-7-94)
(E) For purposes of state and political subdivisions
sales and use tax, "use" shall not include the purchase of or the exercise
of any right or power over:
(i) tangible personal property sold by approved parochial
and private elementary secondary schools which comply with the court order
from the Dodd Brumfield decision and section 501(c)(3) of the Internal Revenue
Code, or students, administrators, teachers, or other employees of the school,
if the money from such sales, less reasonable and necessary expenses associated
with the sale, is used solely and exclusively to support the school or its
program or curricula.
(ii) Educational materials or equipment used for classroom
instruction by approved parochial and private elementary and secondary schools
which comply with the court order from the Dodd Brumfield decision and section
501 (c)(3) of the Internal Revenue Code, limited to books, workbooks, computers,
computer software, films, videos, and audio tapes. (Act 15 1996; effective
7-1-96; void 7-1-98; Extend thru 7-1-2000, Act 47 1998)
(F) The term "use" shall not include the purchase
of or exercise of any right or power over tangible personal property used by
Boys State of Louisiana, Inc. and Girls State of Louisiana, Inc. for their educational
and public service programs for youth. (Act 20 1996; effective 7-1-96)
(G) (i.) Notwithstanding any other provision of law to
the contrary, and except as provided in item (G) (iii) of this subparagraph,
"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 further processing of tangible personal property into
articles of tangible personal property for sale.
(ii.) Except as provided in Item (G)(iii) for refinery
gas, "use" shall not include the storage, consumption, or
exercise of any right of ownership over tangible personal property which
is created or derived as a residue or by-product of such processing. Such
residue or by-product shall include but shall not be limited to catalyst
cracker coke derived from crude oil, wood chips, bark, and liquor derived
from the processing of sawlogs or pulpwood timber, or bagasse derived from
sugarcane. If petroleum by-products other than feedstock is sold to another
person, whether at retail, wholesale, or for further processing, such sale
shall be taxable and the value shall be as provided for in 1.17(E).
(iii) Notwithstanding any other provision of law to the
contrary, and notwithstanding the provisions of this Paragraph, "use"
shall include the exercise of any right of ownership over the consumption,
the distribution, and the storage for use or consumption in this state of
refinery gas, except the sale to another person, whether at retail or wholesale,
only if the refinery gas is ultimately consumed as an energy source by the
person who owns the facility in which it is created and is not sold. Notwithstanding
any other law to the contrary, the use of refinery gas shall be taxed at
the cost price value provided in 1.03 (G). If refinery gas, except for feedstock,
is sold to another person, whether at retail, wholesale, or for further
processing, such sale shall be taxable and the value shall be as provided
for in 1.17(E). The provisions of this subparagraph, (G)(iii), shall not
apply to feedstock. (Act 29, effective 7-2-96; expires 6-30-98)(Act 21,
98 extends until June 30, 2000)
H. Notwithstanding any provision of law to the contrary,
for purposes of sales or use taxation by the state or any local political subdivision,
the term "use" shall not mean or include any funeral directing
services as defined in Section 1.14 (S). (Act effective 7-1-2000)
Section 1.24. "Use tax" includes the use, the
consumption, the distribution and the storage as herein defined. No use tax
shall be due to or collected by the Parish on tangible personal property used,
consumed, distributed, or stored for use or consumption in the Parish if the
sale of such property would have been exempted or excluded from sales tax at
the time such property became subject to the taxing jurisdiction of the Parish.
The provisions of this section shall be remedial and shall be retroactively
applied.
Section 1.25. "Drugs" includes all pharmaceutical
and medical devices which are prescribed for use in the treatment of any medical
disease.
Section 1.26. "Free Hospital" means a
hospital that does not charge any patients for health care provided by the hospital.
(Act 6 1994; Effective 7-1-94)
IMPOSITION OF TAX
LSA-R.S. 47:302
Section 2.01. (A) That there is hereby levied, from
and after October 1, 2000, for the purposes set out in the proposition approved
in the election of July 15, 2000, above referred to, a tax upon the sale at
retail, the use, the consumption, the distribution and the storage for use or
consumption in the District of each item or article of tangible personal property,
as defined herein, the levy of said tax to be as follows:
- At the rate of one and one-half percent (1-1/2%) of the
sales
price of each item or article of tangible personal property
when sold at retail in the 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.
(2) At the rate of one one-half percent (1-1/2%) 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 District, provided there shall be no duplication of
the tax.
(B) There is hereby levied a tax upon the lease or rental
within the District of each item or article of tangible personal property,
as defined herein; the levy of said tax to be as follows:
(1) At the rate of one and one-half percent (1-1/2%)
of the 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 a part of an established business, or the
same is incidental or germane to the said business.
(2) At the rate of one and one-half percent (1-1/2%)
of the monthly lease or rental price paid by the lessee or rentee, or contracted
or agreed to be paid by lessee or rentee to the owner of the tangible personal
property.
(C) There is hereby levied a tax upon all sales of services,
as herein defined, in this District, at the rate of one and one-half percent
(1-1/2%) of the amounts paid or charged for such services.
Section 2.02. The tax levied by this Ordinance shall
be collected from the dealer, as defined herein, and shall be paid at the
time and in the manner hereinafter provided.
Section 2.03. The tax so levied shall be, in addition
to all other taxes, whether levied in the form of excise, license, privilege,
or property taxes levied by any other Ordinance of the Calcasieu Parish
School Board.
Section 2.04. Not withstanding any other provision
of law to the contrary, no sales or use tax levied by a political subdivision
as defined in the Louisiana Constitution, Article VI, Section 44 (2) shall
be levied on any advertising service rendered by an advertising business,
including but not limited to advertising agencies, design firms, and print
and broadcast media, or any member, agent or employee thereof, to any client
whether or not such services also involves a transfer to the client of tangible
personal property. However, a transfer of 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 services by the advertising business shall
be a taxable sale or use of tangible personal property; provided that in
no event shall tax be levied on charges for creative services.
Section 2.05. No exemption from the sales and use
tax granted subsequent to the effective date of Act 205 (June 29, 1978)
and granted pursuant to the provisions of Chapters 2 or 2-A of Title 47
of the Louisiana Revised Statutes of 1950, as amended, shall be applicable
to any sales and use tax levied by any local governmental subdivision or
school board unless the state exemption specifically provides that it applies
to such sales and use tax levies. In the absence of any such specific application
of the state exemption to sales and use tax levies of any local governmental
subdivision or school board, any state exemption granted after the effective
date of this Act and granted pursuant to the provisions of Chapters 2 or
2-A of Title 47 of the Louisiana Revised Statutes of 1950, as amended, shall
be applicable only to the levy and collection of the state sales and use
tax.
Section 2.06. (A) Whenever a helicopter used
in the exploration for or the extraction or production of oil, gas, and
other minerals or for providing services to those engaged in such extraction,
production or exploration is acquired through a transaction entitled lease,
rental, lease-purchase or any similar name which for purposes other than
sales taxation might be considered a conditional sale contract or a transaction
in lieu of sale, such acquisition or use shall be deemed to be a sale for
state and local sales tax purposes.
(B) The tax due on such transactions shall be payable
in equal monthly installments over the term of the lease-rental or lease-purchase
contract. (Act 204, effective 1-1-92)
COLLECTION OF TAX FROM DEALER
(LSA-R.S. 47:303)
Section 3.01. The collection of the tax herein levied
shall be made in the name of the District by the Collector. The dealer shall
collect the tax levied by this Ordinance together with any other applicable
sales and use taxes in accordance with the integrated bracket schedules
prescribed by the Secretary of the Department of Revenue, State of Louisiana,
pursuant to Louisiana Revised Statutes, Title 47, Section 303. The dealer
will remit that portion representing the tax levied by this Ordinance to
the Collector. Copies of said integrated bracket schedules are available
to dealers on request from the Collector.
A. COLLECTION FROM THE DEALER. The tax imposed
under this Ordinance shall be collectible from all persons, as defined herein,
engaged as dealers, as defined herein.
(1) 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 them, the "dealer" as defined
herein, 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 this District. For the
purpose of this Ordinance the use, or consumption, or distribution, or storage
to be used or consumed in this District of tangible personal property, shall
each be equivalent to a sale at retail and the tax shall thereupon
immediately levy and be collected in the manner provided herein, provided
there shall be no duplication of the tax in any event.
It is not the intention of this Ordinance to levy a tax
upon
articles of tangible personal property imported into the
taxing jurisdiction, or produced or manufactured in the District for export,
nor is it the intention of this Ordinance to levy a tax on bona fide interstate
commerce. It is, however, the intention of this Ordinance to levy a tax
on the sale at retail, the use, the consumption, the distribution, and the
storage, to be used or consumed in the District of tangible personal property
after it has come to rest in the taxing jurisdiction and has become a part
of the mass of property in the District. The provisions of this Ordinance
shall not apply in respect to the use or consumption or distribution, or
storage of tangible personal property for use or consumption in the District,
upon which a like tax equal to or greater than the total amount imposed
by this Ordinance and any other sales tax ordinance has been paid in another
city, parish or district in Louisiana, or in a city or county in a state
other than Louisiana, subject to the credit provisions cited in Section
3.05 and LS-R.S. 47:303A. (3). (Act 191, effective 7-2-91)
(3) When taxes have been erroneously paid to another
taxing jurisdiction, the provisions of Act 739 of 1990 [R.S. 33:2718.2(D)
& (E)] shall be used to determine the applicability of the credit.
B. COLLECTION OF TAX ON VEHICLES. The tax herein
levied 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 Louisiana Vehicle Registration License
Tax for the State of Louisiana, shall be collected as provi |