Ruston Daily Leader
July 17, 2026
ORDINANCE NO. 1909 OF 2026
ORDINANCE LEVYING AN ADDITIONAL SALES TAX OF ONE AND SEVENTY-FIVE ONE HUNDREDTHS PERCENT (1.75%) IN THE RPO ECONOMIC DEVELOPMENT DISTRICT OF THE CITY OF RUSTON, STATE OF LOUISIANA (THE "DISTRICT"); DESIGNATING THE FULL AMOUNT OF SUCH ADDITIONAL SALES TAX AS THE SALES TAX INCREMENTS IN THE DISTRICT FROM WHICH THE LOCAL SALES TAX INCREMENTS WILL BE DETERMINED AND USED TO FINANCE ECONOMIC DEVELOPMENT PROJECTS IN THE DISTRICT IN ACCORDANCE WITH AND AS AUTHORIZED BY PART II, CHAPTER 27, TITLE 33 OF THE LOUISIANA REVISED STATUTES OF 1950, AS AMENDED, DESIGNATING THE INITIAL ANNUAL BASELINE COLLECTION RATE AND ESTABLISHING A MONTHLY BASELINE COLLECTION RATE FOR THE DISTRICT; PLEDGING AND DEDICATING SUCH TAX INCREMENTS TO REIMBURSE ECONOMIC DEVELOPMENT COSTS AND PROVIDING FOR OTHER MATTERS IN CONNECTION WITH THE FOREGOING
WHEREAS, Part II, Chapter 27, Title 33 of the Louisiana Revised Statutes of 1950, as amended (La. R.S. 33:9038.31, et seq.) (the "EDD Act") authorizes municipalities, parishes and certain other local governmental subdivisions to create economic development districts to carry out the purposes of the Act, which economic development districts are political subdivisions of the State of Louisiana and possess such power and authority and have such duties as provided by the Act and other law; and
WHEREAS, by Ordinance No. 1888 of 2025 adopted on June 2, 2025, this Mayor and Board of Aldermen (the "Governing Authority"), acting as the governing authority of the City of Ruston, State of Louisiana (the "City") created the "RPO Economic Development District of the City of Ruston, State of Louisiana" (the "District"), in accordance with La. R.S. 33:9038.32; and
WHEREAS, La. R.S. 33:9038.39 permits the District to levy a sales and use tax of up to two percent (2%) for authorized purposes; and
WHEREAS, La. R.S. 33:9038.34(O) provides for the creation of a special trust fund for the furtherance of economic development projects, as defined in the EDD Act, into which the incremental increases in sales taxes shall be deposited and loaned, granted, donated, or pledged in furtherance of economic development projects (each Project hereinafter approved being referred to herein as a "Project" or "Projects"); and
WHEREAS, in accordance with the EDD Act, this Governing Authority, in said ordinance creating the District, did further create a special trust fund, named the "RPO Economic Development District Trust Fund" (the "Trust Fund"), the purpose of which is to fund economic development projects selected by the governing authority of the District in the manner provided by the EDD Act; and
WHEREAS, in accordance with La. R.S. 33:9038.39, and in order to finance and fund certain Projects, this Governing Authority, in its capacity as governing authority of the District, desires to levy an additional sales tax of one and seventy-five one hundredths percent (1.75%) in the District and to designate such increase in sales tax as the sales tax increment, together with a like amount of State of Louisiana (the "State") sales tax, if approved by the State, which will be used to reimburse costs of economic development projects as defined in the Act; and
NOW THEREFORE, BE IT HEREBY ORDAINED by the Governing Authority of the District, that:
§1. Adoption of Findings. All of the above "Whereas" clauses are adopted as part of this ordinance.
§2. Levy of Sales tax. In accordance with La. R.S. 33:9038.39 and other constitutional and statutory authority supplemental thereto, there is hereby levied in the District, effective October 1, 2026, and continuing for a term of twenty (20) years, an additional sales and use tax of one and seventy-five one hundredths percent (1.75%), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, upon the lease or rental of tangible personal property and on the sales of services in the District, as defined by law (the "District Tax").
The proceeds of the District Tax shall be used to pay the costs of economic development projects, as defined in the Act, particularly in La. R.S. 33: 9038.34(M) and La. R.S. 33:9038.36, located within the District, and also to pay the costs of infrastructure improvements outside the District that benefit property in the District.
The Uniform Local Sales Tax Code, as enacted by Act No. 73 of the 2003 Regular Session of the Louisiana Legislature, and as it may be amended from time to time, shall apply in the assessment, collection, administration and enforcement of the District Tax, the provisions of which Uniform Local Sales Tax Code are hereby incorporated by reference.
As provided by La. R.S. 33:9038.39, no election shall be required in connection with the levy of the District Tax, since there are no qualified electors in the District, as certified by the Lincoln Parish Registrar of Voters by certification attached hereto as Exhibit "A".
§3. Vendor’s Compensation. For the purpose of compensating the dealer in accounting for and remitting the District Tax levied by this ordinance, each dealer shall be allowed two percent (2.00%) of the amount of District Tax due and accounted for and remitted to the Tax collector in the form of a deduction in submitting his report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.
§4. Exclusions or Exemptions. This Governing Authority adopts none of the optional exclusions or exemptions allowed by state sales tax law, nor does this Governing Authority adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29(D)(1) of the Constitution of the State of Louisiana of 1974 that are not allowed as an exclusion or exemption from state sales tax. Included within the tax base of the District tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.
§5. Tax Collector. The District Tax is authorized to be collected by a "Collector" which term shall mean the Lincoln Parish Sales tax Commission, or its successor in the role of parishwide sales tax collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.
The District Tax shall be collected in the same manner, under the same terms and conditions and with the same penalty, interest, collection and compensation arrangements as other sales taxes in the City are collected by the Collector.
With regard to the collection of the District Tax on any motor vehicle, automobile, truck, truck-trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license tax, this Governing Authority, acting through the City and on behalf of the District, for the collection of the District Tax on such vehicles, is authorized to enter into an agreement with the Vehicle Commissioner, Department of Public Safety and Corrections, as provided by R.S.47:303(B).
All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this ordinance relating to the District Tax shall be promptly deposited by the Collector for the account of the District in the Trust Fund, provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending the final determination of the protest or litigation.
§6. Penalty, Interest and Attorney's Fees. As provided above, the District Tax shall be collected in the same manner, under the same terms and conditions and with the same penalty, interest, collection and compensation arrangements as other sales taxes of the City are collected by the Collector.
§7. Designation of Baseline Collection Rate. The District Tax levied pursuant to this ordinance is a new sales tax and the full amount thereof is hereby designated by the Governing Authority to be used in determining the local sales tax increment pursuant to the District Act.
The initial annual baseline collection rate for the District, which is the amount of the District Tax collected in the District in the most recent completed fiscal year of the City prior to the establishment of the District, is hereby designated to be Zero Dollars ($0) (the "Initial Baseline Collection Rate"), as the District Tax was not levied during the most recently completed fiscal year of the City prior to the establishment of the District. The monthly baseline collection rate, which is the initial annual baseline collection rate divided by twelve (12), is hereby designated to be Zero Dollars ($0) (the "Monthly Baseline Collection Rate").
§8. CFO Certification. The Chief Financial Officer of the City has furnished the certification in the form attached hereto as Exhibit "B", as to the accuracy of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate and is authorized and directed to publish such certification in the Ruston Daily Leader, the official journal of the City, one time, as required by La. R.S. 33:9038.34(C). If the amounts of the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate are not contested within thirty days after the said publication, then such amounts shall be conclusively presumed to be valid, and no court shall have any jurisdiction to alter or invalidate the designation of the amount of either the Initial Annual Baseline Collection Rate and Monthly Baseline Collection Rate.
§9. Designation of Sales Tax Increment. The City Council hereby designates the entire amount of the District Tax as the local sales tax increment, which is to be deposited in the special trust fund created herein for the furtherance of economic development projects through reimbursement of costs of economic development projects and hereby pledges and dedicates to such purpose the local sales tax increment in the manner provided by the District Act.
§10. Notice to Public. The City Council hereby acknowledges and affirms the prior publication of a notice describing the levy of the District Tax and informing the citizens of the date of consideration of the ordinance adopted on June 2, 2025 creating the District and intent of the District to levy the District Tax such notice having been published once a week for two weeks, on May 2, 2025 and May 14, 2025, in the Ruston Daily Leader, the official journal of the City, in the form of notice attached hereto as Exhibit "C".
§11. Use of Sales Tax Increments. Notwithstanding anything to the contrary contained herein, sales tax increments within the District shall be used only for Projects that meet the definition of "economic development project" as that term is defined in La. R.S. 33:9038.34(M).
§12. Authorization of Officers. The Mayor, Mayor pro tem and City Clerk are hereby authorized, empowered and directed to do any and all things necessary and incidental to carry out the provisions of this ordinance.
§13. Severability. If any provision of this ordinance shall be held to be illegal or invalid, such illegality or invalidity shall not affect any other provision of this ordinance, but this ordinance shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted after the date of this ordinance which validates or makes legal any provision of this ordinance which would not otherwise be valid or legal, shall be deemed to apply to this ordinance.
§14. Repealer. All ordinances or resolution, or parts thereof, in conflict herewith are hereby repealed.
§15. Publication; Effective Date. This ordinance shall be published one time in the official journal of the City, and shall become effective in the manner provided by La. R.S. 33:406(C).
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This Ordinance was introduced on June 1, 2026, by Alderwoman Melanie Lewis, Notice of Public Hearing was published on June 14, 2026 and June 21, 2026, and said public hearing having been held, the title having been read and the Ordinance considered, on motion to adopt, as amended, by Alderwoman Melanie Lewis, seconded by Alderman Bruce Siegmund, a record vote was taken and the following result was had:
YEA:
ALDERWOMAN CAROLYN CAGE
ALDERWOMAN MELANIE LEWIS
ALDERMAN BRUCE SIEGMUND
NAY: NONE
ABSTAINED: NONE
ABSENT: ALDERWOMAN ANGELA MAYFIELD
ALDERMAN JOHN DENNY
WHEREUPON, the presiding officer declared the above Ordinance duly adopted on the 13th day of June, 2026.
ATTEST:
JULIE KEEN, CLERK
RONNY WALKER, MAYOR
EXHIBIT A
to Sales Tax Ordinance
STATE OF LOUISIANA
PARISH OF LINCOLN
CERTIFICATE OF REGISTRAR OF VOTERS
I, Sharon Parnell, the duly appointed Registrar of Voters in and for the Parish of Lincoln, State of Louisiana, do hereby certify to the City of Ruston, State of Louisiana, that there are no qualified electors located in the economic development district known as the RPO Economic Development District of the City of Ruston, State of Louisiana, being a commercial tract of land consisting of approximately 0.393 acres located at 201 North Vienna Street, Ruston, LA, and having the specific geographical boundaries set forth in Ordinance No. 1888 of 2025 adopted by the Mayor and Board of Aldermen of the City of Ruston, State of Louisiana, on June 2, 2025 creating said District.
IN FAITH WHEREOF, witness my signature, this _____ day of ___________, 2026.
Sharon Parnell,
Lincoln Parish Registrar of Voters
[ORIGINAL ON FILE WITH THE CITY CLERK OF
THE CITY OF RUSTON, AS AN ATTACHMENT
TO ORDINANCE NO. 1909 OF 2026]
EXHIBIT B
to Sales Tax Ordinance
STATE OF LOUISIANA
PARISH OF LINCOLN
I, Julie G. Keen, in my capacity as Finance Director of the City of Ruston, State of Louisiana (the "City"), am the chief financial officer of the City and do hereby certify that the initial annual baseline collection for the additional sales tax of one and seventy-five one hundredths percent (1.75%) that has been proposed to be levied in the economic development district known as the RPO Economic Development District of the City of Ruston, State of Louisiana (the "District"), which is the amount of such designated sales tax collected in the District during the fiscal year of the City of Ruston, State of Louisiana, most recently completed prior to the establishment of the District (i.e. the calendar year ended December 31, 2025), is Zero Dollars ($0). The monthly baseline collection rate of the proposed tax, which is the annual baseline rate divided by twelve (12), is Zero Dollars ($0).
IN FAITH WHEREOF, witness my signature on this 13th day of July, 2026.
Julie G. Keen, Finance Director
[ORIGINAL ON FILE WITH THE CITY CLERK OF
THE CITY OF RUSTON, AS AN ATTACHMENT
TO ORDINANCE NO. 1909 OF 2026]
EXHIBIT C
to Sales Tax Ordinance
NOTICE OF INTENTION TO CREATE THE
"RPO ECONOMIC DEVELOPMENT DISTRICT
OF THE CITY OF RUSTON, STATE OF LOUISIANA,"
NOTICE IS HEREBY GIVEN, that the Mayor and Board of Aldermen, acting as the governing authority (the "Governing Authority") of the City of Ruston, State of Louisiana (the "City") proposes to consider the adoption of an ordinance, pursuant to La. R.S. 33:9038.32, creating an economic development district within the City to be called the "RPO Economic Development District of the City of Ruston, State of Louisiana" (the "District").
NOTICE IS HEREBY FURTHER GIVEN, that upon the creation of the District, the Governing Authority, in its capacity as the governing authority of the newly created District, further proposes to consider the adoption of an ordinance, pursuant to La. R.S. 33:9038.39, levying in the District an additional one and seventy-five one hundredths percent (1.75%) sales and use tax for purposes of paying the costs of any economic development project, as such costs are defined in La. R.S. 33:9038.36 including, without limitation, public works and infrastructure and projects to assist (i) commercial, retail, and related industries, (ii) amusement, places of entertainment, and any other industry described in La. R.S. 33:9038.34(M), as defined in the EDD Act, located within the City (the "District Tax"). The proceeds of the District Tax will be deposited in a special trust fund to be used for the aforesaid purposes, all pursuant to the authority of Part II, Chapter 27, Title 33 of the Louisiana Revised Statutes of 1950, as amended (La. R.S. 33:9038.31, et seq.).
NOTICE IS HEREBY FURTHER GIVEN, that the Governing Authority, acting as the governing authority of both the City and the District, will meet in open and public session on June 2, 2025, at six o'clock (6:00) p.m., at the Council Chambers/Courtroom, City Hall, 401 North Trenton, Ruston, Louisiana, to hear any objections to the creation of the District as described above, and will subsequently meet in open and public session, at the same time and place, to consider the introduction of an ordinance levying the District Tax.
STATE OF LOUISIANA
PARISH OF LOUISIANA
I, the undersigned City Clerk of the City of Ruston, State of Louisiana (the "City"), do hereby certify that the foregoing pages constitute a true and correct copy of:
AN ORDINANCE LEVYING AN ADDITIONAL SALES TAX OF 1909 (1.75%) IN THE RPO ECONOMIC DEVELOPMENT DISTRICT OF THE CITY OF RUSTON, STATE OF LOUISIANA (THE "DISTRICT"); DESIGNATING THE FULL AMOUNT OF SUCH ADDITIONAL SALES TAX AS THE SALES TAX INCREMENTS IN THE DISTRICT FROM WHICH THE LOCAL SALES TAX INCREMENTS WILL BE DETERMINED AND USED TO FINANCE ECONOMIC DEVELOPMENT PROJECTS IN THE DISTRICT IN ACCORDANCE WITH AND AS AUTHORIZED BY PART II, CHAPTER 27, TITLE 33 OF THE LOUISIANA REVISED STATUTES OF 1950, AS AMENDED, DESIGNATING THE INITIAL ANNUAL BASELINE COLLECTION RATE AND ESTABLISHING A MONTHLY BASELINE COLLECTION RATE FOR THE DISTRICT; PLEDGING AND DEDICATING SUCH TAX INCREMENTS TO REIMBURSE ECONOMIC DEVELOPMENT COSTS AND PROVIDING FOR OTHER MATTERS IN CONNECTION WITH THE FOREGOING.
IN FAITH WHEREOF, witness my official signature on this the 13th day of July, 2026.
Julie Keen, City Clerk
Published in the Ruston Daily Leader; $186.00 on Jul 17, 2026.