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ADOPTED METROPOLITAN COUNCIL May 28, 1997
ORDINANCE 10904
AMENDING SALES AND USE TAX ORDINANCE 10127, ADOPTED DECEMBER
14, 1994, SO AS TO AMEND SECTION 2 THEREOF BY ADDING A PARAGRAPH D(3) TO LEVY A ONE-HALF
PERCENT (1/2%) TAX FOR FIVE YEARS, BEGINNING JULY 1, 1997, RELATIVE TO THE REPAIR,
IMPROVEMENT AND CONSTRUCTION OF PUBLIC ROADS AND STREETS.
BE IT ORDAINED by the Metropolitan Council
of the Parish of East Baton Rouge and City of Baton Rouge that:
Section 1.
Sales and Use Tax Ordinance 10127,
adopted December 14, 1994, is hereby amended so as to amend and re-enact Section 2 thereof
to add a new sub-section (d) (3), which shall read as follows:
"Section 2. Imposition
of Taxes.
d.
(1) * * *
(2) * * *
(3) There is hereby levied for a period of five
(5) years, commencing on July 1, 1997, to and including June 30, 2002, for the entire and
exclusive purpose of providing funds for the repair, improvement, and construction of
public roads and streets, a tax 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 on
sales of services in the Parish of East Baton Rouge, inclusive of municipal areas, at a
rate of one-half of one percent (1/2%). Said tax to be utilized 40% for the repair
and improvement of public roads and streets, including the necessary engineering services,
on a priority basis, within the City of Baton Rouge, the City of Baker, the City of
Zachary, and the Parish of East Baton Rouge, and 60% for the widening and improvement of
existing public roads or streets, including the necessary engineering services, and the
construction of new public roads and streets, including the necessary engineering
services, such widening and new construction projects specifically described in the Parish
of East Baton Rouge Road and Street Improvements Plan dated March 15, 1997. Such tax
is levied under the authority of Article 6, Section 29 of the Louisiana Constitution of
1974 and R.S. 33:2721.6, the taxpayers of the Parish of East Baton Rouge having approved
same at a special election held May 3, 1997."
Section 2.
All ordinances or parts of ordinances in
conflict herewith are hereby repealed.
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