The tax is levied at the rate of one (1) percent of he sales price of each item or
article of tangible personal property when sold at retail in the parish, the tax to
be computed on gross sales for the purpose of remitting the amount of tax due to the
parish, and to include each and every retail sale. The tax is levied at the rate of
one (1) percent 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 the Parish, provided there shall be no duplication of the Tax. The
Tax is levied at the rate of one (1) percent of the gross proceeds derived from the
lease or rental of tangible personal property, as defined by law, where the lease
or rental of such property is an established business, or part of established business,
or the same is incidental or germane to the said business, or of the monthly lease
or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee
or rentee to the owner of the tangible personal property. The tax is levied at the
rate of one (1) percent of the amount paid or charged for taxable services, as defined
by law, performed in the parish.
(Ord. No. 09-290, § 2, 12-10-09)
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