The sales and use tax is levied on the following transactions:
- The sale of tangible personal property at retail in this parish.
- The use, consumption, distribution, or storage for use or consumption in this parish of any tangible personal property.
- The lease or rental of tangible personal property within this parish.
- The sale of services as defined in the ordinance, which includes the furnishing of rooms by hotels, the sale of admission to places of amusement and to athletic and recreational events, and the furnishing of privileges of access to amusement, entertainment, athletic or recreational facilities; the furnishing of storage or parking privileges by parking lots; the furnishing of printing and over-printing; the furnishing of laundry, cleaning, pressing, and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; and the furnishing of repairs to tangible personal property.