§ 23-21.1. Same—Imposition of tax; rate; levy.

There is hereby levied from and after December 1, 1967, for the purposes stated in the proposition set forth in the preamble to the resolution adopted October 10, 1967, a tax upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services within this parish, as defined herein, and the levy of such tax shall be as follows:

(a)

At the rate of one (1) per cent of the sales price of each item or article of tangible personal property when sold at retail in this parish; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the taxing authority, and to include each and every retail sale.

(b)

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 this parish; provided there shall be no duplication of the tax.

(c)

At the rate of one (1) percent of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business or the same is incidental or germane to the said business.

(d)

At the rate of one (1) percent 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.

(e)

At the rate of one (1) percent of the gross proceeds derived from the sale of services, as defined herein.

(Ord. of 4-14-87)