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Sales & Use Tax Ordinance 10127 Page 2

Page 1 of Ordinance
Page 3 of Ordinance
Page 4 of Ordinance
Page 5 of Ordinance

 

Section 2. IMPOSITION OF TAXES

a. There is hereby levied from and after January 1, 1995, for general municipal purposes, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined herein, and upon the lease or rental of tangible personal property and the sale of services within the City at a rate of two (2%) percent. This tax is levied under the general taxing authority conferred upon the City, as ratified  by Article 6, Section 6 of the Louisiana Constitution of 1974.

b. There is hereby levied from and after January 1, 1995, for general parochial purposes, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined herein, and upon the lease or rental of tangible personal property and the sale of services within the Parish of East Baton Rouge, exclusive of municipal areas (the City of Baton Rouge, City of Zachary, and City of Baker), at the rate of two (2%) percent. Such tax is levied under the authority of Acts 1956, No. 401, Section 1, as codified in R.S. 33:2741.

c. There is hereby levied from and after January 1, 1995, for the purpose of paying the costs of constructing, acquiring, operating, maintaining and administering sewers and sewerage disposal works and making all required payments in connection with bonds for such purposes, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined herein, and upon the lease or rental of tangible personal property and the sale of services within the Parish of East Baton Rouge, inclusive of municipal areas, at a rate of one-half of one (1/2 of 1%) percent. Such tax is levied under the authority of Article 6, Section 29 of the Louisiana Constitution of 1974 and R.S. 33:2721.6.

d. (1) There is hereby levied for a period of three (3) years, from July 1, 1990 through June 30, 1993, for the entire and exclusive purpose of repairing streets and roads, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined  herein, and upon the lease or rental of tangible personal property and the sale of services within the Parish of East Baton Rouge, inclusive of municipal areas, at a rate of one-half of one (1/2 of 1%) percent. Such tax is levied under the authority of Article 6, Section 29 of the Louisiana Constitution of 1974 and R.S. 33:2721.6.

(2) There is hereby levied for a period of four (4) years, from July 1, 1993 through June 30, 1997, for the entire and exclusive purpose of repairing and improving public roads and streets, a tax upon the sale at retail, the use, the consumption, the distribution and storage as defined herein, and upon the lease or rental of tangible personal property and the sale of services within the Parish of East Baton Rouge, inclusive of municipal areas, at a rate of one-half of one percent (1/2 of 1%). Such tax is levied under the authority of Article 6, Section 29 of the Louisiana Constitution of 1974 and R.S. 33:2721.6, the taxpayers of East Baton Rouge Parish having approved same at a special election held April 3, 1993.

e. Each of the taxes specified herein shall be levied upon the following:

(1) The Sales Price of each item or article of tangible personal property when sold at retail in the taxing jurisdiction, the tax to be computed on gross sales for the purpose of remitting the amount of tax due the taxing jurisdiction, and to include each and every retail sale.

(2) 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 taxing jurisdiction, provided there shall be no duplication of the tax.

(3) The gross proceeds derived from the lease or rental of tangible personal property, where the lease or rental of such property is an established business, or part of the same is incidental or germane to the business.

(4) 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.

(5) The gross proceeds derived from the sale of services.

(6) Interstate sales to the extent authorized by Act 155 of 1990 (R.S. 47:305(E)).

(7) Refinery gas to the extent and in the manner authorized by Act 476 of 1990 (R.S. 47:305D(l) (b).

f. The taxes shall be collected from the dealer and paid at the time and in the manner hereinafter provided. The taxes so levied are, and shall be, in addition to all other taxes, whether levied in the form of sales, excise, license, privilege or property taxes levied by any city, school board or parish ordinance.

g. The collection of the taxes herein levied shall be made in the name of the taxing jurisdiction by the Director.

h. The Director will use the integrated bracket schedules provided by the Secretary of Revenue and Taxation, State of Louisiana, pursuant to Louisiana Revised Statutes, Title 47, Section 304, for the purpose of tax collection within the meaning of this ordinance.

Section 3. EXEMPTIONS FROM TAX

The following transactions are exempt from all of the taxes imposed by this ordinance.

a. The sale at retail, the use, the consumption, the distribution and storage, to be used or consumed in the taxing jurisdiction, of the following tangible personal property:

Gasoline, natural gas, steam, water when delivered to consumers through mains, pipes or conduits, electric power or energy, newspapers, fertilizer and containers used for farm products when sold directly to the farmer.

b. The sales of materials, equipment and machinery which enter into and become component parts of ships, vessels, including commercial fishing vessels, or barges, of fifty (50) tons load displacement and over, built in Louisiana, and the gross proceeds from the sale of such ships, vessels, or barges, when sold by the builder thereof.

c. Materials and supplies purchased by the owners or operators of ships or vessels operating exclusively in foreign or interstate coastwise commerce, where such materials and supplies are loaded upon the ship or vessel for use or consumption in the maintenance and operation thereof; repair services performed upon ships or vessels operating exclusively in foreign or interstate coastwise commerce; and materials and supplies used in such repairs, where such materials and supplies enter into and become a component part of such ships or vessels; laundry services performed for the owners or operators of such ships or vessels operating exclusively in foreign or interstate coastwise commerce, where the laundered articles are to be used in the course of the operation of such ships or vessels.

d. The sale in the taxing jurisdiction of livestock, poultry and other farm products direct from the farm, provided that such sales are made directly by the producers. When sales of livestock, poultry and other farm products are made to consumers by any person other than the producer, they are not exempted from the taxes imposed by this ordinance; however, each and every agricultural commodity sold by any person other than a producer, to any other person who purchases not for the direct consumption, but for the purpose of acquiring a raw product for the use or for sale in the process of preparing, finishing or manufacturing such agricultural commodity for the ultimate retail consumer trade, shall be exempted from any and all provisions of this ordinance, including payment of the tax applicable to the sale, storage, use, transfer, or any other utilization or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one tax be exacted. The term "agricultural commodity", for the purpose hereof, shall mean horticultural, viticultural, poultry, farm and range products, and livestock and livestock products.

e. All sales by dealers in the operation of businesses which are rehabilitation units for the blind.

f. Any exclusion or exemption specifically mandated to include municipalities or parishes by the provisions of L.R.S. 47:301 - 305.46, et seq.

g. (1) (a) The sales of tangible personal property at, admission charges for, outside gate admission to, or parking fees associated with, events sponsored by educational, historical, charitable, fraternal or religious organizations, which are nonprofit, when the entire proceeds, except for the necessary expense connected therewith, are used for educational, charitable, religious or historical purposes. The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event.

(b) This subsection shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by those organizations.

(c) This subsection shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets and similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.

(2) The sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsors will not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship.

(3) An exemption certificate must be obtained from the Director under such regulations as he shall prescribe in order for nonprofit organizations to qualify for the exemption provided in this subsection.

(4) In no case shall any organization which endorses any candidate for political office or otherwise is involved in political activities be eligible for the exemption herein provided.

h. The value of catalogs distributed or intended for distribution in the taxing jurisdiction, without charge to the recipient.

i. Purchases made by bona fide fire protection districts.

j. Pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in Louisiana or imported into Louisiana for distribution without charge to physicians, dentists, clinics, or hospitals.

k. The acquisition of material, supplies, vehicles, or equipment made by a public trust pursuant to the provisions of R.S. 38:2212.3 (Act 780 of 1989).

l. Orthotic devices, prosthetic devices, prostheses and restorative materials utilized by or prescribed by dentists in connection with health care treatment or for personal consumption or use.

Section 4. LIMITED EXEMPTIONS

The following transactions are exempt only from the taxes levied under the provisions of Section 2 (c) and 2 (d) of this ordinance:

a. Drugs prescribed by physicians or dentists.

b. Orthotic and prosthetic devices and wheelchairs prescribed by physicians or licensed chiropractors for personal consumption or use.

c. The sale or purchase of any ostomy, ileostomy or colostomy device or any other appliance including catheters or any related items which are required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste.

d. Patient aids prescribed by a physician or a licensed chiropractor for home use.

e. Food sold for preparation and consumption in the home including by way of extension and not of limitation, bakery products; fresh fruits and vegetables; dairy products; soft drinks; and package foods requiring further preparation by the purchaser.

f. Any and all medical devices used personally and exclusively by the patient in the medical treatment of various diseases under the supervision of and prescribed by a registered physician.

g. Sales of meals furnished to: the staff and students of educational institutions including kindergartens; the staff and patients of hospitals; the staff, inmates and patients of mental institutions; boarders of rooming houses; and occasional meals furnished in connection with or by educational, religious, or medical organizations, if the meals are consumed on the premises where purchased. However, sales by any of the above in facilities open to outsiders or to the general public are not exempt from any of the taxes imposed by this ordinance.

Section 5. ADVERTISING AGENCY EXCLUSION

It is not the intention of this ordinance to levy a tax upon 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 service 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; however, in no event shall tax be levied on charges for creative services which are separately invoiced.

Section 6. COLLECTION OF TAX FROM DEALER

a. On all tangible personal property imported or caused to be imported from other states or other political subdivisions of this state or foreign country, and used by him, the dealer shall pay the tax imposed by this ordinance on all articles of tangible personal property so imported and used, the same as if the articles had been sold at retail for use or consumption in the taxing jurisdiction. For the purpose of this ordinance, the use, or consumption, or distribution, or storage 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.

b. (1) 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 taxing jurisdiction 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 taxing jurisdiction 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 taxing jurisdiction.

(2) A credit against the use tax imposed by the ordinance shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another city or parish in Louisiana, or in a city or county or other political subdivision in a state other than Louisiana, the proof of the payment of such tax to be according to rules and regulations made by the Director. The amount of the credit shall be calculated by multiplying the rate of the similar tax paid in the other taxing jurisdiction by the cost price of the tangible personal property at the time of its importation into this Taxing Jurisdiction. In no event shall the credit be greater than the tax imposed by this Taxing Jurisdiction upon the particular tangible personal property which is the subject of this Taxing Jurisdiction's use tax.

(3) Where taxes have been erroneously paid to another taxing jurisdiction, the provisions of Act 739 of 1990 [R.S. 33:2718.2(D) and (E)] shall be used to determine the applicability of the credit.

c. Any provision of this ordinance to the contrary notwithstanding, 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 vehicle registration license tax of the State of Louisiana, shall be collected as provided in this subsection.

(1) The Director shall enter into an agreement by which the tax herein levied on any such vehicle shall be paid to the Vehicle Commissioner of the State of Louisiana at the time of application for a certificate of title or vehicle registration license. The sales tax levied by Section 2 hereof on any such vehicles shall be due at the time registration or any transfer of registration is required by the vehicle registration license tax law (R.S. 47:451, et seq.). The use tax levied by Section 2 hereof on the use of any such vehicle shall be due at the time the first registration in this state is required by the vehicle registration license tax law (R.S. 47:451, et seq.).

(2) Each vendor of a vehicle covered by the provisions hereof shall furnish to the purchaser at the time of sale a sworn statement showing the serial number, motor number, type, year and model of the vehicle sold; the total sales price, any allowances for, and a description of, any vehicle taken in trade, and the total cash difference paid, or to be paid by the purchaser between the vehicles purchased and traded in and the sales or use tax to be paid, along with such other information as the Vehicle Commissioner may, by regulation, require. All labor, parts, accessories and other equipment which are attached to the vehicle at the time of sale, and which are included in the sale price, are to be considered a part of the vehicle.

(3) It is not the intention of this subsection to grant an exemption from the tax levied by this ordinance to any sale, use, item or transaction which has heretofore been taxable, and this subsection is not to be construed as so doing. It is the intention of this subsection to transfer the collection of the sales and use tax on vehicles from the vendor to the Vehicle Commissioner and to provide a method of collection of the tax directly from the vendee or user by the Vehicle commissioner, as authorized in the case of state sales and use taxes by the provisions of Act 182 of 1962.

(4) The Director is further authorized to promulgate such rules and regulations as may be necessary in order to carry out the terms and conditions of any agreement entered into with the Vehicle Commissioner for the purposes hereof.

d. Auctioneers shall be responsible for the collection of all taxes on retail sales by them and shall report and remit such taxes as provided in this ordinance.

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