Pursuant to the authority of a special election held in the Parish on November 14,
2009, the tax is hereby levied 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 upon the lease or rental of tangible personal property and the sales of services
in the Parish of Plaquemines, State of Louisiana, as defined by law. The Uniform Local
Sales Tax Code, as enacted by Action 73 of the 2003 Regular Session of the Louisiana
Legislature as it may be amended, shall apply in the assessment, collection, administration
and enforcement of the tax, the provisions of which are hereby incorporated by reference.
(Ord. No. 09-290, § 1, 12-10-09)
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