07-18-2000

07-18-2000

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 18^th 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:

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 18^th 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 18^th 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

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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:

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.

Example - "tech_plan"

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.
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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)

(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