§ 14-51. Levy.

There is hereby levied from and after January 1, 1978, for the purposes stated in the proposition set forth in the preamble to this ordinance, a tax upon the sale at retail, the use, the lease or rental, the consumption, the distribution and the storage for use or consumption of tangible personal property and upon the sale of services within this parish as defined herein; and the levy of such tax shall be as follows:

(1)

At the rate of one (1) per cent of the sales price of each item or article of tangible personal property when sold at retail in this parish, the tax to be computed on gross sales for the purpose of remitting the amount of tax due the governing authority and to include each and every retail sale.

(2)

At the rate of one (1) per cent 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 this parish, provided there shall be no duplication of the tax.

(3)

At the rate of one (1) per cent 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 part of an established business or the same is incidental or germane to the said business.

(4)

At the rate of one (1) per cent of the monthly lease rental price paid by lessee or renter, or contracted or agreed to be paid by lessee or renter to the owner of the tangible personal property.

(5)

At the rate of one (1) per cent of the gross proceeds derived from the sale of services, as defined herein.

(6)

At the rate of one (1) per cent of interstate sales to the extent authorized by Act 155 of 1990 (R.S. 47:305(E)).

(7)

At the rate of one (1) per cent of refinery gas to the extent and in the manner authorized by Act 476 of 1990 (R.S. 47:305D (1) (b)).

(Ord. No. 98-117, § 3, 5-14-98; Ord. No. 00-82, § 1, 4-27-00; Ord. No. 00-113, § 1, 5-25-00)