La. R.S. 47:338.54.1 — Sales and use rate tax limits; Lafourche Parish

The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate
the levy of the full rate of a sales and use tax that was approved by the voters on September
27, 1986, if the tax increase is approved by a majority of the voters of the district who vote
on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax
District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters
of the district on September 27, 1986, the incremental change in the tax rate from the rate
levied on July 1, 2018, is not subject to the combined rate limitation in R.S. 47:338.54 and
shall not limit in any respect the taxing authority granted to any other political subdivision
prior to July 1, 2018.