§ 14-41. Definitions.

As used in this article, the following terms, words and phrases shall have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

Agricultural commodity shall mean horticultural, viticultural, poultry, farm and range products and livestock and livestock products.

Business shall include 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 article to include the occasional and isolated sales or transactions by a person who does not hold himself out as engaged in business.

Collector shall mean the Plaquemines Parish Government through its duly authorized representatives which includes the parish president and sales tax administrator and such other person or persons, agency or instrumentality designated by the parish government to handle and accomplish the collection, enforcement and administration of sales and use taxes for any on behalf of the Parish Government, including the tax levied hereby.

Cost price shall mean the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service costs, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, transportation and 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.

Dealer shall include every person who does any of the following:

(1)

Manufactures or produces 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 this parish;

(2)

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 this parish;

(3)

Sells at retail, or who offers to sell at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in this parish, tangible personal property;

(4)

Leases or rents tangible personal property for a consideration, permitting the use or possession of such property without transferring title thereto;

(5)

Is the lessee or rentee of tangible personal property and who pays to the owner of such property a consideration for the use or possession of such property without acquiring title thereto;

(6)

Sells or furnishes any of the services subject to the tax under this article or purchases or receives any of the services subject to tax under this article; or

(7)

Is engaged in business in the parish. Engaging in business in the taxing jurisdiction means any of the following methods of transacting business: maintaining directly, indirectly or through a subsidiary, an office, distribution house, sales house, warehouse or other place of business, or by having an agent, salesman or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary irrespective of whether such place of business, agent, salesman or solicitor is located in the taxing jurisdiction permanently or temporarily, or whether such seller or subsidiary is qualified to do business in the taxing jurisdiction, or any person who makes deliveries of tangible personal property into the taxing jurisdiction other than by a common or contract carrier, or any person who makes deliveries of tangible personal property into the taxing jurisdiction in a vehicle owned or operated by such person.

(8)

Every person who engages in regular or systematic solicitation of a consumer market in the taxing jurisdiction by the distribution of catalogs, periodicals, advertising fliers, or other advertising, or by means of print, radio or television media, by mall, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system.

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 the delinquent dealer 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 article.

Governing authority shall mean and include the Plaquemines Parish Council.

Gross sales shall mean 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 article.

Hotel means and includes any establishment engaged in the business of 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.

Lease or rental shall mean the leasing or renting of tangible personal property and the possession or use thereof by the lessee or renter for a consideration, without transfer of the title of such property. The term "lease or rental", however, as herein defined, shall not mean or include the lease or rental made for the purposes 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 re-working of oil, gas, sulphur or other mineral wells. The term "lease or rental" shall not mean or include a lease or rental of property to be used in performance of a contract with the U.S. Department of the Navy for construction or overhaul of U.S. Naval vessels, nor the lease or rental of airplanes or airplane equipment by a commuter airline domiciled in Louisiana.

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.

Off-road vehicle means any vehicle 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 in R.S. 32:1301 through 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 sport vehicles, but it does not include farm equipment or heavy construction equipment.

Parish shall mean the Parish of Plaquemines, State of Louisiana.

Person shall include any individual, firm, copartnership, joint venture, association, corporation, cooperative, estate, trust, business trust, receiver, syndicate, the State of Louisiana, any parish, city, municipality, state or public board, public commission or public or semi-public corporation, political subdivision, district or instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

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 article.

Retail sale or sale at retail shall mean a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property and a sale of services, as hereinafter set forth, and shall mean and include all such transactions as the collector, upon investigation finds to be in lieu of sales; provided, that sales for resale must be made in strict compliance with the rules and regulations issued by the said collector. Any dealer making a sale for resale, which is not in strict compliance with the rules and regulations shall himself be liable for payment of the tax. (The term "Sale at Retail" does not include sales of materials for further processing into articles of tangible personal property for sale at retail, nor does it include an isolated or occasional sale of tangible personal property by a person not engaged in such business; except the isolated or occasional sale of vehicles, which are hereby defined to be sales at retail and as such are subject to the tax.)

Retailer shall mean and include every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this parish or any person rendering services taxable hereunder.

Sale shall mean 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, for a consideration, of any tangible personal property, consumed on the premises of the person 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.

The term sale shall also include the sales of services which means and includes the following:

(1)

The furnishing of sleeping rooms, cottages or cabins by hotels;

(2)

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 the use of amusement, entertainment, athletic or recreational facilities, but shall not include membership fees or uses of non-profit, civic organizations;

(3)

The furnishing of storage or parking privileges by auto hotels and parking lots and trailer parks;

(4)

The furnishing of printing or overprinting, lithographic, multilith, blueprinting, photostating or other similar services or reproducing written or graphic matter;

(5)

The furnishing of laundry, clearing, pressing and dyeing services, including by way of extension and not of limitations the cleaning and renovation of clothing, furs, furniture, carpets and rugs and the furnishing of storage space for clothing, furs and rugs;

(6)

The furnishing of cold storage space and the furnishing of the service of preparing tangible personal property for cold storage, where such service is incidental to the operation of storage facilities;

(7)

a.

The furnishing of repairs to tangible personal property, including by way of illustration and not of limitation, 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.

b.

For the purpose of this subparagraph, tangible personal property shall include machinery, appliances, and equipment which have been declared immovable by declaration under the 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.

(8)

The term sale of service shall not include an action performed pursuant to a contract with the U.S. Department of the Navy for construction or overhaul of U.S. Naval vessels.

Sales price shall mean 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 material 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 (6) per cent 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. At such time as the article traded in is sold, the sales tax shall be collected in the same manner and to the same extent as in the case of the original sale.

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 purposes of this subparagraph "rebate" means any amount offered by a vendor or manufacturer as a deduction from the listed retail price of the vehicle.

Sales price shall not include the first fifty thousand dollars ($50,000.00) of the sales price of new farm equipment used in poultry production.

Storage shall mean and include any keeping or retention in this parish of tangible personal property for use or consumption in this parish or for any other purpose other than for sale at retail in the regular course of business.

Tangible personal property shall mean and include 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; or 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. (The clause relative to warranty repairs shall be effective August 21, 1992.)

Use shall mean and include the exercise of any rights 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 a business.

Use tax shall include the use, the consumption, the distribution and the storage for use or consumption, as herein defined.

(Ord. No. 98-117, § 2, 5-14-98; Ord. No. 00-82, § 1, 4-27-00; Ord. No. 00-113, § 1, 5-25-00)