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Amendment to the Sales and Use Tax Ordinance

ADOPTED METROPOLITAN COUNCIL May 28, 1997

ORDINANCE 10904

AMENDING SALES AND USE TAX ORDINANCE 10127, ADOPTED DECEMBER 14, 1994, SO AS TO AMEND SECTION 2 THEREOF BY ADDING A PARAGRAPH D(3) TO LEVY A ONE-HALF PERCENT (1/2%) TAX FOR FIVE YEARS, BEGINNING JULY 1, 1997, 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) (3), which shall read as follows:

"Section 2.  Imposition of Taxes.

d. (1)   * * *

    (2)   * * *

    (3)  There is hereby levied for a period of five (5) years, commencing on July 1, 1997, to and including June 30, 2002, 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 to be utilized 40% for the repair and improvement of public roads and streets, including the necessary engineering services, 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 60% for the widening and improvement of existing public roads or streets, including the necessary engineering services, and the construction of new public roads and streets, including the necessary engineering services, such widening and new construction projects specifically described in the Parish of East Baton Rouge Road and Street Improvements Plan dated March 15, 1997.  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 the Parish of East Baton Rouge having approved same at a special election held May 3, 1997."

Section 2.

All ordinances or parts of ordinances in conflict herewith are hereby repealed.