§ 86-2. Same—1980.

(a)

Pursuant to the authority granted by the electorate of the City of Leesville, State of Louisiana, at a special election held therein on May 17, 1980, there is hereby levied from and after July 1, 1980, for the purposes stated in the proposition set forth in the preamble to Ordinance No. 26, a tax of one percent 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 in said city all as defined in R.S. 47:301 through 47:317, and said tax shall continue to be levied and collected for a period of 25 years from July 1, 1980.

(b)

The tax levied hereby shall be assessed, collected, paid and enforced in the same manner as the one percent sales and use tax authorized at a special election held in the City of Leesville on January 17, 1970, as amended from time to time to comply with state law, for the assessment, collection, payment and enforcement of sales and use taxes in the City of Leesville shall apply to the assessment, collection, payment and enforcement of the tax herein levied as though all of the provisions of Ordinance No. 6 of June 9, 1970, were set forth herein.

(c)

The clerk of the council and the treasurer of the City of Leesville, State of Louisiana, be and they are hereby authorized and empowered to carry into effect the provisions of this section, and in pursuance thereof to make and enforce such rules as they may deem necessary, subject to the action of this council.

(Ord. No. 26, §§ 1—3, 6-30-80)

Editor's note

Ordinance No. 26, §§ 1—3, adopted June 30, 1980, did not specifically amend the Code; hence, codification as section 86-2 was at the discretion of the editor.