Chapter 6. Taxation and Fiscal Affairs

Part I. Special Taxes

• Subpart A. Motor Vehicles
• Subpart B. Tax to Fight Tuberculosis
• Subpart C. Tax For Local Fairs
• Subpart D. Sales Taxes
• Subpart E. Miscellaneous Special Taxes
• Subpart F. Business Improvement District Act

Part II. Levy and Collection of Taxes

• Subpart A. General Provisions
• Subpart B. Tax Rate
• Subpart C. Tax Exemption
• Subpart D. Enforcement of Tax
• Subpart E. Property Adjudicated to Parish Or Municipality

Part II-A. Board of Appeals For Local Sales and Use Taxes

• Subpart F. Property Adjudicated More Than Five Years to Parish Or Municipality
• Subpart G. Tax Adjudications Within the City of Monroe

Part III. Deposit and Expenditure of Funds

• La. R.S. § 33:2921 Expenditures Not to Exceed Estimated Revenue
• La. R.S. § 33:2922 Dedication of Revenues; Contracts Dedicating Future Revenues; Limitations; Jail Construction Contracts
• La. R.S. § 33:2923 Certificates of Indebtedness to Be Issued
• La. R.S. § 33:2923.1 Certificates of Indebtedness; Customary and Necessary Benefits
• La. R.S. § 33:2924 Borrowing to Meet Public Emergency
• La. R.S. § 33:2925 Penalty For Violations
• La. R.S. § 33:2926 Debt Not to Be Incurred Without Providing Means of Payment
• La. R.S. § 33:2927 Ordinance Providing For Payment to Remain In Force Until Debt Is Paid
• La. R.S. § 33:2928 Governing Body of Municipality of Over 150,000 to Provide Manner of Selecting Fiscal Agents For Deposit of Funds
• La. R.S. § 33:2929 Security Required; No Charge For Cashing Checks and Drafts
• La. R.S. § 33:2930 Securities Under Control of Depositing Authority
• La. R.S. § 33:2931 Responsibility of Depositing Authority
• La. R.S. § 33:2932 "Depositing Authority" and "Fiscal Agent Bank" Defined
• La. R.S. § 33:2933 Payments By Approved Credit and Debit Cards; Authorizations; Contracts; Fees

Part IV. Investments

• La. R.S. § 33:2951 Subscription to Corporate Stock
• La. R.S. § 33:2952 Ordinance Authorizing Subscription
• La. R.S. § 33:2953 Election to Ratify Ordinance
• La. R.S. § 33:2954 Stock to Belong to Taxpayers
• La. R.S. § 33:2955 Investments By Political Subdivisions
• La. R.S. § 33:2956 Investments By Foundations and Similar Entities Created By Hospital Service Districts
• La. R.S. § 33:2957 Investments of Hospital Service Districts

Part V. Appropriations For Special Purposes

• La. R.S. § 33:3001 Parish Fairs and Festivals, Limit of Appropriations
• La. R.S. § 33:3002 Legal Aid Societies
• La. R.S. § 33:3003 Appropriations to Develop Tourist Attractions; St. Mary Parish; Lafayette Parish
• La. R.S. § 33:3004 Bicentennial Commissions; Expenses
• La. R.S. § 33:3005 Avoyelles Parish Local Government Gaming Mitigation Fund; Allocation and Use of Monies In the Fund
• La. R.S. § 33:3006 Repealed
• La. R.S. § 33:3007 Repealed
• La. R.S. § 33:3008 Gaming Revenue Distribution Committee; Tunica-Biloxi

Part VI. Business Inducement Zones

• La. R.S. § 33:3031 Mid City Research and Technology Zone; East Baton Rouge Parish

Part VII. Refunding of Bonds Payable From Sales and Use Tax Proceeds

• La. R.S. § 33:3051 Issuance, Sale, and Proceeds of Bonds
• La. R.S. § 33:3052 Application

Part VIII. Acquisition of Insurance By Municipalities, Parishes and School Boards

• La. R.S. § 33:3061 Statement of Purpose
• La. R.S. § 33:3062 Acquisition of Insurance; Self-Insurance Or Shared Risk Programs Not Insurance
• La. R.S. § 33:3063 Financing Prepayments
• La. R.S. § 33:3064 Security For Payments; Approvals Required

Part IX. City of Central - Transition District

• La. R.S. § 33:3071 Legislative Findings; Purpose
• La. R.S. § 33:3072 Definitions
• La. R.S. § 33:3073 Continued Levy of Tax By East Baton Rouge Parish
• La. R.S. § 33:3074 Central Transition District; Sales Tax
• La. R.S. § 33:3075 Liberal Construction

Part IX-A. St. George - Transition District

• La. R.S. § 33:3076 Legislative Findings; Purpose
• La. R.S. § 33:3077 Definitions
• La. R.S. § 33:3078 Continued Levy of Tax By East Baton Rouge Parish
• La. R.S. § 33:3079 St. George Transition District; Sales Tax
• La. R.S. § 33:3080 Liberal Construction

Part X. Service Charges

• La. R.S. § 33:3081 Mosquito Abatement Service Charge; Avoyelles Parish; Assessment and Collection

Part XI. Impact Fees

• La. R.S. § 33:3091 Impact Fees; Village of Folsom

Part XII. Municipal Revenue Amnesty Program

• La. R.S. § 33:3101 Municipal Revenue Amnesty Program; City of New Orleans

Part XIII. Funding of Volunteer Fire Departments

• La. R.S. § 33:3111 Ad Valorem Taxes For Volunteer Fire Departments; Voter Notification Requirements