§ 14-55. Integrated bracket scheduled.  


Latest version.
  • The dealer shall collect the tax levied by this article, together with all other applicable sales and use taxes, in accordance with the integrated bracket schedule or schedules prepared and furnished by the Collector of Revenue of the State of Louisiana under the authority of Section 304 of Title 47 of the Louisiana Revised Statutes of 1950 (R.S. 47:304). Such schedule or schedules shall include, in addition to the tax hereby levied pursuant to the election held on October 29, 1977, all sales taxes levied by the State of Louisiana, and any sales taxes levied by any and all municipalities in the parish. The dealer will remit that portion of such total taxes representing the tax levied by this article to the collector. Copies of said integrated bracket schedules are available to dealers on request to the collector.

(Ord. No. 98-117, § 3, 5-14-98)