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Amendment to the Sales and Use Tax Ordinance

ADOPTED METROPOLITAN COUNCIL April 24, 2002

ORDINANCE 12303

 

AMENDING SALES AND USE TAX ORDINANCE 10127, ADOPTED DECEMBER 14, 1994, SO AS TO AMEND SECTION 2 THEREOF BY ADDING A PARAGRAPH D(4) TO LEVY A ONE-HALF PERCENT (1/2%) SALES AND USE TAX FOR FIVE YEARS, BEGINNING JULY 1, 2002, RELATIVE TO THE REPAIR, IMPROVEMENT AND CONSTRUCTION OF PUBLIC ROADS AND STREETS.

BE IT ORDAINED by the Metropolitan Council of the Parish of East Baton Rouge and City of Baton Rouge that:

Section 1.

Sales and Use Tax Ordinance 10127, adopted December 14, 1994, is hereby amended so as to amend and re-enact Section 2 thereof to add a new sub-section (d) (4), which shall read as follows:

Section 2.  Imposition of Taxes.

                 * * *

d.       (1)   * * *

(2)   * * *

(3)   * * *

(4)  There is hereby levied for a period of five and one-half (5-1/2) years, commencing on July 1, 2002, to and including December 31, 2007, for the entire and exclusive purpose of providing funds for the repair, improvement and construction of public roads and streets, a tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in the Parish of East Baton Rouge, inclusive of municipal areas, at a rate of one-half of one percent (1/2%). Said tax is to be utilized entirely and exclusively (1) to provide funds (40% of the proceeds of the Tax) for the repair and improvement of public roads and streets, including the necessary engineering services and related improvements, including drainage, required in conjunction therewith, on a priority basis, within the City of Baton Rouge, the City of Baker, the City of Zachary and the Parish of East Baton Rouge, and (2) to provide funds (60% of the proceeds of the Tax) (a) for the widening and improvement of existing public roads and streets, including the necessary engineering services, and/or (b) the construction of new public roads and streets, including the necessary engineering services, such widening and/or new road or street construction projects within the City of Baton Rouge and the Parish of East Baton Rouge (but excluding the City of Baker and the City of Zachary), as more specifically described in the Parish’s Road and Street Improvements Plan dated September 12, 2001, and such widening and/or new road or street construction projects within the City of Baker and the City of Zachary, on a priority basis. Such tax is levied under the authority of Article 6, Section 29 of the Louisiana Constitution of 1974, as amended, and R.S. 33:2721.6, the taxpayers of the Parish of East Baton Rouge having approved same at a special election held November 17, 2001.

Section 3.

All ordinances or parts of ordinances in conflict herewith are hereby repealed.