Sales & Use Tax Ordinance

Adopted  Metropolitan Council December 14, 1994

Sales and Use Tax Ordinance 10127

To provide revenues for general municipal purposes for the City of Baton Rouge, to provide revenues for general parochial purposes for the parish of east baton rouge, to provide revenues for the purpose of paying the costs of constructing, acquiring, operating, maintaining, and administering sewers and sewerage disposal works and making all required payments in connection with bonds for such purposes and to provide revenues for the repair of public roads and streets, by levying taxes on the sale at retail, the use, the consumption, the distribution, and the storage, to be used or consumed in the taxing jurisdiction, of articles of tangible personal property, and upon the leasing or renting of tangible personal property in the taxing jurisdiction, and upon sales of services in the taxing jurisdiction; defining the terms "tangible personal property", "dealers", "sale", "retail sales", "sales price", "cost price", "lease or rental", "storage", ''use",  "sales of services", "taxing jurisdiction" and other terms used herein; levying and providing for the assessment, collection, payment and disposition of such taxes; providing for dispute resolution; defining violations of the provisions of this ordinance and prescribing penalties therefore; providing for rules and regulations for the enforcement of the provisions of this ordinance and the collection of the taxes levied thereby; providing that any part of this ordinance which may be held invalid or unconstitutional shall not affect or impair any other part thereof; and providing that except as otherwise specifically provided herein the taxes levied herein shall become effective January 1, 1995.

Be it ordained by the Metropolitan Council of the Parish of East Baton Rouge and the City of Baton Rouge that:

Section 1

Sections 2 through 6

Sections 7 through 14

Sections 24 through 34

Amendment to Sales and Use Tax Ordinance 10904

Amendment to Sales and Use Tax Ordinance 12303

Amendment to Sales and Use Tax Ordinance 13526