PUBLIC NOTICE CITY OF OAKDALE The following ordinance having been introduced at a meeting held on December 4, 2025, notice of its introduction having been published in the official journal and a public hearing having been held in connection therewith on this date, was offered for final adoption by ____________________ and seconded by _____________________: ORDINANCE An ordinance providing for the levy within the City of Oakdale, State of Louisiana, effective April 1, 2026, of a 0.3% sales and use tax (the “Tax”) upon the sale at retail, the use, the consumption, the distribution, the storage for use or consumption, and the lease or rental of tangible personal property, and the lease or rental of tangible personal property or digital products within the City, and upon sales of services in the City, and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 15, 2025. WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other constitutional and statutory authority and an election held on November 15, 2025, the City of Oakdale, State of Louisiana (the “City”), acting through the Mayor and Council of the City of Oakdale, State of Louisiana (the “Governing Authority”), is authorized to levy and collect within the City, a 0.3% sales and use tax (the “Tax”), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services as defined in applicable statutory authority, pursuant to the following proposition (the “Proposition”) which was approved at said election held on November 15, 2025 (the “Election”): PROPOSITION NO. 2 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 0.3% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $367,520.83 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for the purpose of providing funds for the Police and Fire Departments of the City? WHEREAS, in compliance with the aforesaid constitutional and statutory authority and the Election, it is the desire of this Governing Authority to provide for the levy and collection of the Tax and to provide for distribution of the proceeds thereof and other matters in connection therewith as hereinafter provided in this Ordinance; NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the City of Oakdale, State of Louisiana, acting as the governing authority of the City of Oakdale, State of Louisiana, that: SECTION 1. Imposition. Pursuant to the authority of the Election, the Tax is hereby levied and authorized to be collected, from and after the Effective Date (as hereinafter defined), upon the sale at retail, the use, the consumption, the distribution, the storage for use or consumption, and the lease or rental of tangible personal property, and the lease or rental of tangible personal property or digital products within the City, and upon sales of services in the City, as defined by law. The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax, the provisions of which are hereby incorporated by reference. SECTION 2. Definitions. This Ordinance adopts by reference each and every one of the definitions set forth in Louisiana Revised Statute 47:301, as amended, and incorporates those definitions to be used herein for purposes of the interpretation, application and enforcement of the Tax. SECTION 3. Rate of Tax. The Tax authorized herein and effective from and after the Effective Date shall be levied and imposed as follows: (i) At the rate of 0.3% of the sales price of each item or article of tangible personal property, when sold at retail in the City; the Tax to be computed on the total sales price for the purpose of remitting the amount of Tax due to the City, and to include each and every retail sale. (ii) At the rate of 0.3% 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 the City; provided there shall be no duplication of the Tax. (iii) At the rate of 0.3% of the gross proceeds derived from the lease or rental of tangible personal property 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. (iv) At the rate of 0.3% 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. (v) At the rate of 0.3% of the amounts paid or charged for all enumerated taxable sales of services, as defined by law, in the City. (vi) At the rate of 0.3% of the sales price of each digital product, as that term is used and defined in Louisiana Revised Statute 47:301(32)(a), when sold at retail, leased or rented, or licensed in the City; the Tax to be computed in the same manner as authorized in the Louisiana Revised Statutes, as amended. SECTION 4. Effective Date. The Tax shall be effective on April 1, 2026 (the “Effective Date”). SECTION 5. Term. The Tax shall remain in effect for twenty (20) years (April 1, 2026 through March 31, 2046). SECTION 6. Purposes. The proceeds of the Tax shall be used for the purposes set forth in the Proposition approved by the voters in the Election authorizing the Tax, which Proposition is set forth in the preamble hereto. SECTION 7. Vendor’s Compensation. For the purpose of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed two percent (2%) of the amount of Tax due and accounted for and remitted to the Collector in the form of a deduction in submitting its 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 compensation allowed the dealer hereunder. SECTION 8. Exclusions and Exemptions. The Governing Authority adopts none of the optional exclusions or exemptions allowed by State sales and use tax law, nor does the 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. Included within the base of the Tax is every transaction, whether sales, use, lease or rental, consumption, storage or enumerated service, and digital products with no exclusions or exemptions except for those mandated upon every political subdivision by the Constitution or statutes of the State of Louisiana. SECTION 9. Interest on Unpaid Amount of Tax Due. If the amount of Tax due by the dealer is not paid or remitted on or before the twentieth (20th) day of the month next following the month for which the Tax is due, there shall be collected with said Tax interest upon said unpaid or unremitted amount, at the maximum allowable rate permitted by La. R.S. 47:337.69 and any subsequent amendments that may be made thereto. Interest shall be computed from the first day of the month next following the month for which the Tax is due until it is paid. The interest obligation shall be an obligation to be collected and accounted for in the same manner as if it were a part of the Tax due and can be enforced in a separate action or in the same action for the collection of the Tax and shall not be waived or remitted. SECTION 10. Delinquency Penalty. In addition to any interest that may be due for Taxes not paid or remitted on or before the twentieth (20th) day of the month next following the month for which the Tax is due, there shall also be collected a penalty equivalent to five percent (5%) for each thirty days, or fraction thereof, of delinquency, not to exceed twenty-five percent (25%) in the aggregate, of the Tax due as provided in La. R.S. 47:337.70 and any subsequent amendments that may be made thereto. SECTION 11. Penalty for False, Fraudulent or Grossly Incorrect Return. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.72, which shall be fifty percent (50%) of the amount of the Tax found to be due. SECTION 12. Negligence Penalty. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.7, which shall be five percent (5%) of the unpaid amount of the Tax found to be due, or ten dollars ($10.00), whichever is greater. SECTION 13. Penalty for Insufficient Funds Check. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.74 which shall be an amount equal to the greater of one percent (1%) of the check or twenty-five dollars ($25.00). SECTION 14. Attorney Fees. The Collector (as hereinafter defined) is authorized to employ private counsel to assist in the collection of any taxes, penalties or interest due under this Ordinance, or to represent the Collector in any proceeding arising from the interpretation, application or enforcement of this Ordinance. If any taxes, penalties or interest due under this Ordinance are referred to an attorney for collection, an additional charge of attorney fees shall be paid by the dealer tax debtor, in accordance with La. R.S. 47:337.13.1 and any subsequent amendments that may be made thereto. SECTION 15. Penalty for Costs Incurred. As provided by R.S. 47:337.75, and under the circumstances set forth therein, a penalty shall be added to the amount of Tax due in an amount as itemized by the Collector to compensate for all costs incurred in making an examination of books, records or documents, or an audit thereof, or in the holding of hearings or the subpoenaing and compensating of witnesses. SECTION 16. Distraint Penalty. The penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is used in the collection of the Tax shall be ten dollars ($10.00). SECTION 17. Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees be declared to be in excess of limits provided the Louisiana Revised Statutes or by other law, including the relevant and controlling jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other laws, Louisiana Revised Statutes, and/or relevant and controlling jurisprudence shall apply and be imposed herein. SECTION 18. Collector. The Tax levied by this Ordinance is authorized to be collected by a “Collector” which term shall mean the Allen Parish School Board, Sales and Use Tax Department. SECTION 19. Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this Ordinance, to appoint and hire deputies, assistants or agents, or private contractors 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 Collector may, in its discretion, waive all or any portion of any fees and penalties set forth herein, to the extent allowed by applicable law. SECTION 20. Agreement to Collect Tax on Vehicles. With regard to the collection of the 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, the City, acting through its Mayor, is authorized to enter into an agreement or agreements on behalf of the City with the Vehicle Commissioner, Department of Public Safety and Corrections, for the collection of the Tax on such vehicles, as provided by R.S.47:303(B). SECTION 21. Revenues of Tax. 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 Tax shall be promptly deposited by the Collector for the account of the City in the special fund to be established and maintained for the deposit of such proceeds, which fund may be a separate bank account to be established and maintained with the regularly designated fiscal agent of the City; 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. In compliance with the Election authorizing the Tax, after all reasonable and necessary costs and expenses of collecting and administration of the Tax have been paid as provided for above, the remaining balance in said special fund shall be available for appropriation and expenditure by the Governing Authority solely for the purposes designated in the Proposition authorizing the levy of the Tax. SECTION 22. Severability. If any one or more of the provisions of this Ordinance shall for any reason 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 and be incorporated into this Ordinance. SECTION 23. Uniform Sales Tax Controlling. If any provision of this Ordinance shall be in conflict with the provisions of the Uniform Local Sales Tax Code, the provisions of the Uniform Local Sales Tax Code shall be controlling. SECTION 24. Effective Date of Ordinance. This Ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety. SECTION 25. Publication and Recordation. This Ordinance shall be published in one issue of the official journal of this Governing Authority as soon as is reasonably possible. A certified copy of this Ordinance shall be recorded in the mortgage records of the Parish of Allen, State of Louisiana. A certified copy of this Ordinance shall also be provided to the Collector to be maintained as part of its official records in connection with its duties to collect, administer and enforce the Tax. The final adoption of the foregoing Ordinance having been duly moved and seconded, the roll was called and the following vote was taken and recorded: YEAS: NAYS: ABSTAIN: ABSENT: There being a favorable vote on the Ordinance of at least a majority of the authorized members of the Governing Authority, the Ordinance was declared adopted on this the 8th day of January, 2026. /s/ Kimberly Ware _________________________ Clerk Presented to Mayor on January 8, 2026 for action as evidenced by his signature: Approved: __/s/ David Vidrine__ Disapproved:________________ Returned to Clerk on January 8, 2026 STATE OF LOUISIANA PARISH OF ALLEN I, the undersigned Clerk of the City of Oakdale, State of Louisiana (the “City”), do hereby certify that the foregoing pages constitute a true and correct copy of an ordinance adopted by the Mayor and Council of the City on January 8, 2026, providing for the levy within the City of Oakdale, State of Louisiana, effective April , 2025, of a 0.3% sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 15, 2025. IN FAITH WHEREOF, witness my official signature at Oakdale, Louisiana, on this, the 8th day of January, 2026. __________________________ Clerk (PUBLISH: DECEMBER 11, 2025)1T Cost is $400.00

PUBLIC NOTICE CITY OF OAKDALE The following ordinance having been introduced at a meeting held on December 4, 2025, notice of its introduction having been published in the official journal and a public hearing having been held in connection therewith on this date, was offered for final adoption by ____________ and seconded by __________________: ORDINANCE An ordinance providing for the levy within the City of Oakdale, State of Louisiana, effective April 1, 2026, of a 1% sales and use tax (the “Tax”) upon the sale at retail, the use, the consumption, the distribution, the storage for use or consumption, and the lease or rental of tangible personal property, and the lease or rental of tangible personal property or digital products within the City, and upon sales of services in the City, and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 15, 2025. WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other constitutional and statutory authority and an election held on November 15, 2025, the City of Oakdale, State of Louisiana (the “City”), acting through the Mayor and Council of the City of Oakdale, State of Louisiana (the “Governing Authority”), is authorized to levy and collect within the City, a 1% sales and use tax (the “Tax”), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services as defined in applicable statutory authority, pursuant to the following proposition (the “Proposition”) which was approved at said election held on November 15, 2025 (the “Election”): PROPOSITION NO. 1 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 1% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $1,225,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for any lawful purpose of the City, including, but not limited to, acquiring, constructing, improving, operating and maintaining water and sewer systems, public facilities, roads and bridges, and drainage facilities within the City? WHEREAS, in compliance with the aforesaid constitutional and statutory authority and the Election, it is the desire of this Governing Authority to provide for the levy and collection of the Tax and to provide for distribution of the proceeds thereof and other matters in connection therewith as hereinafter provided in this Ordinance; NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the City of Oakdale, State of Louisiana, acting as the governing authority of the City of Oakdale, State of Louisiana, that: SECTION 1. Imposition. Pursuant to the authority of the Election, the Tax is hereby levied and authorized to be collected, from and after the Effective Date (as hereinafter defined), upon the sale at retail, the use, the consumption, the distribution, the storage for use or consumption, and the lease or rental of tangible personal property, and the lease or rental of tangible personal property or digital products within the City, and upon sales of services in the City, as defined by law. The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax, the provisions of which are hereby incorporated by reference. SECTION 2. Definitions. This Ordinance adopts by reference each and every one of the definitions set forth in Louisiana Revised Statute 47:301, as amended, and incorporates those definitions to be used herein for purposes of the interpretation, application and enforcement of the Tax. SECTION 3. Rate of Tax. The Tax authorized herein and effective from and after the Effective Date shall be levied and imposed as follows: (i) At the rate of 1% of the sales price of each item or article of tangible personal property, when sold at retail in the City; the Tax to be computed on the total sales price for the purpose of remitting the amount of Tax due to the City, and to include each and every retail sale. (ii) At the rate of 1% 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 the City; provided there shall be no duplication of the Tax. (iii) At the rate of 1% of the gross proceeds derived from the lease or rental of tangible personal property 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. (iv) At the rate of 1% 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. (v) At the rate of 1% of the amounts paid or charged for all enumerated taxable sales of services, as defined by law, in the City. (vi) At the rate of 1% of the sales price of each digital product, as that term is used and defined in Louisiana Revised Statute 47:301(32)(a), when sold at retail, leased or rented, or licensed in the City; the Tax to be computed in the same manner as authorized in the Louisiana Revised Statutes, as amended. SECTION 4. Effective Date. The Tax shall be effective on April 1, 2026 (the “Effective Date”). SECTION 5. Term. The Tax shall remain in effect for twenty (20) years (April 1, 2026 through March 31, 2046). SECTION 6. Purposes. The proceeds of the Tax shall be used for the purposes set forth in the Proposition approved by the voters in the Election authorizing the Tax, which Proposition is set forth in the preamble hereto. SECTION 7. Vendor’s Compensation. For the purpose of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed two percent (2%) of the amount of Tax due and accounted for and remitted to the Collector in the form of a deduction in submitting its 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 compensation allowed the dealer hereunder. SECTION 8. Exclusions and Exemptions. The Governing Authority adopts none of the optional exclusions or exemptions allowed by State sales and use tax law, nor does the 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. Included within the base of the Tax is every transaction, whether sales, use, lease or rental, consumption, storage or enumerated service, and digital products with no exclusions or exemptions except for those mandated upon every political subdivision by the Constitution or statutes of the State of Louisiana. SECTION 9. Interest on Unpaid Amount of Tax Due. If the amount of Tax due by the dealer is not paid or remitted on or before the twentieth (20th) day of the month next following the month for which the Tax is due, there shall be collected with said Tax interest upon said unpaid or unremitted amount, at the maximum allowable rate permitted by La. R.S. 47:337.69 and any subsequent amendments that may be made thereto. Interest shall be computed from the first day of the month next following the month for which the Tax is due until it is paid. The interest obligation shall be an obligation to be collected and accounted for in the same manner as if it were a part of the Tax due and can be enforced in a separate action or in the same action for the collection of the Tax and shall not be waived or remitted. SECTION 10. Delinquency Penalty. In addition to any interest that may be due for Taxes not paid or remitted on or before the twentieth (20th) day of the month next following the month for which the Tax is due, there shall also be collected a penalty equivalent to five percent (5%) for each thirty days, or fraction thereof, of delinquency, not to exceed twenty-five percent (25%) in the aggregate, of the Tax due as provided in La. R.S. 47:337.70 and any subsequent amendments that may be made thereto. SECTION 11. Penalty for False, Fraudulent or Grossly Incorrect Return. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.72, which shall be fifty percent (50%) of the amount of the Tax found to be due. SECTION 12. Negligence Penalty. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.7, which shall be five percent (5%) of the unpaid amount of the Tax found to be due, or ten dollars ($10.00), whichever is greater. SECTION 13. Penalty for Insufficient Funds Check. In addition to any other penalties authorized herein, there is hereby imposed a penalty as authorized by La. R.S. 47:337.74 which shall be an amount equal to the greater of one percent (1%) of the check or twenty-five dollars ($25.00). SECTION 14. Attorney Fees. The Collector (as hereinafter defined) is authorized to employ private counsel to assist in the collection of any taxes, penalties or interest due under this Ordinance, or to represent the Collector in any proceeding arising from the interpretation, application or enforcement of this Ordinance. If any taxes, penalties or interest due under this Ordinance are referred to an attorney for collection, an additional charge of attorney fees shall be paid by the dealer tax debtor, in accordance with La. R.S. 47:337.13.1 and any subsequent amendments that may be made thereto. SECTION 15. Penalty for Costs Incurred. As provided by R.S. 47:337.75, and under the circumstances set forth therein, a penalty shall be added to the amount of Tax due in an amount as itemized by the Collector to compensate for all costs incurred in making an examination of books, records or documents, or an audit thereof, or in the holding of hearings or the subpoenaing and compensating of witnesses. SECTION 16. Distraint Penalty. The penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is used in the collection of the Tax shall be ten dollars ($10.00). SECTION 17. Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees be declared to be in excess of limits provided the Louisiana Revised Statutes or by other law, including the relevant and controlling jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other laws, Louisiana Revised Statutes, and/or relevant and controlling jurisprudence shall apply and be imposed herein. SECTION 18. Collector. The Tax levied by this Ordinance is authorized to be collected by a “Collector” which term shall mean the Allen Parish School Board, Sales and Use Tax Department. SECTION 19. Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this Ordinance, to appoint and hire deputies, assistants or agents, or private contractors 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 Collector may, in its discretion, waive all or any portion of any fees and penalties set forth herein, to the extent allowed by applicable law. SECTION 20. Agreement to Collect Tax on Vehicles. With regard to the collection of the 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, the City, acting through its Mayor, is authorized to enter into an agreement or agreements on behalf of the City with the Vehicle Commissioner, Department of Public Safety and Corrections, for the collection of the Tax on such vehicles, as provided by R.S.47:303(B). SECTION 21. Revenues of Tax. 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 Tax shall be promptly deposited by the Collector for the account of the City in the special fund to be established and maintained for the deposit of such proceeds, which fund may be a separate bank account to be established and maintained with the regularly designated fiscal agent of the City; 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. In compliance with the Election authorizing the Tax, after all reasonable and necessary costs and expenses of collecting and administration of the Tax have been paid as provided for above, the remaining balance in said special fund shall be available for appropriation and expenditure by the Governing Authority solely for the purposes designated in the Proposition authorizing the levy of the Tax. SECTION 22. Severability. If any one or more of the provisions of this Ordinance shall for any reason 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 and be incorporated into this Ordinance. SECTION 23. Uniform Sales Tax Controlling. If any provision of this Ordinance shall be in conflict with the provisions of the Uniform Local Sales Tax Code, the provisions of the Uniform Local Sales Tax Code shall be controlling. SECTION 24. Effective Date of Ordinance. This Ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety. SECTION 25. Publication and Recordation. This Ordinance shall be published in one issue of the official journal of this Governing Authority as soon as is reasonably possible. A certified copy of this Ordinance shall be recorded in the mortgage records of the Parish of Allen, State of Louisiana. A certified copy of this Ordinance shall also be provided to the Collector to be maintained as part of its official records in connection with its duties to collect, administer and enforce the Tax. The final adoption of the foregoing Ordinance having been duly moved and seconded, the roll was called and the following vote was taken and recorded: YEAS: NAYS: ABSTAIN: ABSENT: There being a favorable vote on the Ordinance of at least a majority of the authorized members of the Governing Authority, the Ordinance was declared adopted on this the 8th day of January, 2026. /s/ Kimberly Ware _________________________ Clerk Presented to Mayor on January 8, 2026 for action as evidenced by his signature: Approved: __/s/ David Vidrine__ Disapproved:________________ Returned to Clerk on January 8, 2026 STATE OF LOUISIANA PARISH OF ALLEN I, the undersigned Clerk of the City of Oakdale, State of Louisiana (the “City”), do hereby certify that the foregoing pages constitute a true and correct copy of an ordinance adopted by the Mayor and Council of the City on January 8, 2026, providing for the levy within the City of Oakdale, State of Louisiana, effective April , 2025, of a 1% sales and use tax (the “Tax”) upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said City and for the assessment, collection, payment thereof and the dedication of the proceeds of said Tax and the purpose for which the proceeds of the Tax may be expended, said Tax having been authorized at a special election held in the City on November 15, 2025. IN FAITH WHEREOF, witness my official signature at Oakdale, Louisiana, on this, the 8th day of January, 2026. __________________________ Clerk (PUBLISH: DECEMBER 11, 2025)1T Cost is $400.00

PUBLIC NOTICE CITY OF OAKDALE The following resolution was offered by Councilman Adam Gordon and seconded by Councilman Jeremy Smith: RESOLUTION A resolution providing for canvassing the returns and declaring the results of the special election held in the City of Oakdale, State of Louisiana, on Saturday, November 15,2025, to authorize the levy of sales and use taxes therein. BE IT RESOLVED by the Mayor and Council of the City of Oakdale, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Oakdale, State of Louisiana (the “City”), that: SECTION 1. Canvass. This Governing Authority does now proceed in open and public session to examine the official tabulations of votes cast at the special election held in the City on SATURDAY, NOVEMBER 15, 2025 (the “Election”),to authorize the levy of sales and use taxes therein pursuant to the following propositions (the “Propositions”): PROPOSITION NO. 1 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 1% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $1,225,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for any lawful purpose of the City, including, but not limited to, acquiring, constructing, improving, operating and maintaining water and sewer systems, public facilities, roads and bridges, and drainage facilities within the City? PROPOSITION NO. 2 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 0.3% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $367,520.83 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April1, 2026, with the proceeds of the Tax (after paying reasonable and necessa1y costs and expenses of collecting and administering the Tax), to be dedicated and used for the purpose of providing funds for the Police and Fire Departments of the City? This Governing Authority does further proceed to examine and canvass the returns of the Election thereof. SECTION 2. Election Results. According to the official certified tabulation of votes cast at said Election, (i) there was a total of 147 votes cast IN FAVOR OF Proposition No. 1 and a total of 82 votes cast AGAINST Proposition No. 1, resulting in a majority of 65 votes cast IN FAVOR OF Proposition No. 1; and (ii) there was a total of 147 votes cast IN FAVOR OF Proposition No. 2 and a total of 78 votes cast AGAINST Proposition No. 2, resulting in a majority of 69 votes cast IN FAVOR OF Proposition No. 2. The Propositions were therefore duly CARRIED by a majority of the votes cast by the qualified electors voting at the Election. SECTION 3. Promulgation of Election Result. The results of said Election shall be promulgated by publication in the manner provided by law, after receipt from the Secretary of State’s office of the actual costs of the Election, as required by§ 18:1292 of the Louisiana Revised Statutes of 1950, as amended. SECTION 4. Declaration. The foregoing results of the Election are hereby declared by this Governing Authority and shall be published as required by law. SECTION 5. Proces Verbal. A Proces Verbal of the canvass of the returns of the Election shall be made and a certified copy thereof shall be forwarded to the Secretary of State, Baton Rouge, Louisiana, who shall record the same in her office; another certified copy thereof shall be forwarded to the Clerk of Court and Ex-Officio Recorder of Mortgages in and for the Parish of Allen, who shall record the same in the Mortgage Records of said Parish; and another copy thereof shall be retained in the archives of this Governing Authority. This resolution having been submitted to a vote, the vote thereon was as follows: YEAS: 4 NAYS: 0 ABSENT: 1 And the resolution was declared adopted on this, the 4th day of December, 2025. /s/ Kimberly Ware /s/ David Vidrine Clerk Mayor PROCES VERBAL OF THE CANVASS OF THE VOTES CAST AT THE SPECIAL ELECTION HELD IN THE CITY OF OAKDALE, STATE OF LOUISIANA, ON SATURDAY, NOVEMBER 15, 2025. BE IT KNOWN AND REMEMBERED that on Thursday, December 4, 2025, at 6:30p.m., at its regular meeting place, the City Hall Court Room, 3 3 3 E. 6th A venue, Oakdale, Louisiana, the Mayor and Council of the City of Oakdale, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Oakdale, State of Louisiana (the “City”), and being the authority ordering the special election held therein on Saturday, November 15, 2025, with a quorum being present, did examine the official certified tabulations of votes cast at the said election, and did examine and canvass the returns of said election, there having been submitted at said election the following propositions to wit: PROPOSITION NO. 1 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 1% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $1,225,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning Apri1 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for any lawful purpose of the City, including, but not limited to, acquiring, constructing, improving, operating and maintaining water and sewer systems, public facilities, roads and bridges, and drainage facilities within the City? PROPOSITION NO. 2 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 0.3% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $367,520.83 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for the purpose of providing funds for the Police and Fire Departments of the City? There was found by said count and canvass that (i) there was a total of 147 votes cast IN FAVOR OF Proposition No. 1 and a total of 82 votes cast AGAINST Proposition No. 1, as hereinabove set forth, and it was further found and determined that there was a majority of 65 votes cast IN FAVOR OF Proposition No. 1 as hereinabove set forth and (ii) there was a total of 147 votes cast IN FAVOR OF Proposition No. 2 and a total of 78 votes cast AGAINST Proposition No. 2, as hereinabove set forth, and it was further found and determined that there was a majority of 69 votes cast IN FAVOR OF Proposition No. 2 as hereinabove set forth. Therefore, the Governing Authority did declare and proclaim and does hereby declare and proclaim in open and public session that the Propositions as hereinabove set forth were duly CARRIED by a majority of the votes cast by the qualified electors voting at the said special election held in the City on Saturday, November 15, 2025. Results by precinct are available from the Clerk of this Governing Authority during regular business hours or via the Louisiana Secretary of State’s website (voterportal.sos.la.gov). Exhibit “A” attached hereto and made a part of this Proces Verbal is a copy of the Notice of Special Election and proof of publication thereof. THUS DONE AND SIGNED at Oakdale, Louisiana, on this, the 4th day of December, 2025. /s/ David Vidrine Mayor ATTEST: /s/ Kimberly Ware Clerk EXHIBIT “A” NOTICE OF SPECIAL ELECTION Pursuant to the provisions of a resolution adopted by the Mayor and Council of the City of Oakdale, State of Louisiana (the “Governing Authority”), acting as the governing authority of the City of Oakdale, State of Louisiana (the “City”), on July 3, 2025, NOTICE IS HEREBY GIVEN that a special election will be held within the City on SATURDAY, NOVEMBER 15, 2025, and that at the said election there will be submitted to all registered voters in the City qualified and entitled to vote at the said election under the Constitution and Laws of the State of Louisiana and the Constitution of the United States, the following propositions, to-wit: PROPOSITION NO. 1 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 1% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $1,225,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for any lawful purpose of the City, including, but not limited to, acquiring, constructing, improving, operating and maintaining water and sewer systems, public facilities, roads and bridges, and drainage facilities within the City? PROPOSITION NO. 2 OF 2 (SALES TAX) Shall the City of Oakdale, State of Louisiana (the “City”), be authorized to levy and collect a 0.3% sales and use tax (the “Tax”) in accordance with Louisiana law (an estimated $367,520.83 reasonably expected at this time to be collected from the levy of the Tax for an entire year), for a period of 20 years, beginning April 1, 2026, with the proceeds of the Tax (after paying reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for the purpose of providing funds for the Police and Fire Departments of the City? The said special election shall be held at the polling places for the following precincts, which polls will open at seven o’clock (7 :00) a.m. and close at eight o’clock (8:00) p.m., in accordance with the provisions of La. R.S. 18:541, to-wit: PRECINCTS 05-03(PART) 05-04(PART) 05-07(PART) The polling places for the precincts set forth above are hereby designated as the polling places at which to hold the said election, and the Commissioners-in-Charge and Commissioners, respectively, shall be those persons designated according to law. The estimated cost of this election as determined by the Secretary of State based upon the provisions of Chapter 8-A of Title 18 and actual costs of similar elections is $9,300. The said special election will be held in accordance with the applicable provisions of Chapter 5 and Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950, as amended, and other constitutional and statutory authority, and the officers appointed to hold the said election, as provided in this Notice of Special Election, or such substitutes therefor as may be selected and designated in accordance with La. R.S. 18:1287, will make due returns thereof to said Governing Authority, and NOTICE IS HEREBY FURTHER GIVEN that the Governing Authority will meet at its regular meeting place, the City Hall Court Room, 333 E. 6th Avenue, Oakdale, Louisiana, on THURSDAY, DECEMBER 4, 2025, at 6:30P.M., and shall then and there in open and public session proceed to examine and canvass the returns and declare the result of the said special election. All registered voters of the City are entitled to vote at said special election and voting machines will be used. PROCLAMATION I, the undersigned Mayor of the City of Oakdale, State of Louisiana, do hereby declare, proclaim and announce that the propositions submitted at the special election held in the City of Oakdale, State of Louisiana on Saturday, November 15, 2025, were CARRIED by a majority of the votes cast at the said special election, all as described and set out in the above Proces Verbal. THUS DONE AND SIGNED at Oakdale, Louisiana, on this, the 4th day of December, 2025. /s/ David Vidrine Mayor STATE OF LOUISIANA PARISH OF ALLEN I, the undersigned Clerk of the City of Oakdale, State of Louisiana (the “City”), do hereby certify that the foregoing pages constitute a true and correct copy of the proceedings and Proces Verbal made by the Mayor and Council of the City on December 4, 2025, providing for canvassing the returns and declaring the results of the special election held in the City on Saturday, November 15,2025, to authorize the levy of sales and use taxes therein. IN FAITH WHEREOF, witness my official signature at Oakdale, Louisiana, on this, the 4th day of December, 2025. Kimberly Ware Clerk (PUBLISH: DECEMBER 11, 2025)1T Cost is $385.00

PUBLIC NOTICE CITY OF OAKDALE SPECIAL MEETING NOVEMBER 21, 2025 City of Oakdale held its Special Call Meeting Friday, November 21,2025 at 10:00 a.m. in the City Hall Courtroom, 333 E 6111 Ave. Oakdale, LA. 1. Approval of Agenda - VOTE Motion Made by Councilman Smith; Seconded by Council Douglas. Motion passes by unanimous vote ( 4/4/). 2. Roll Call: City Clerk Kimberly Ware conducted roll call: Mayor David Vidrine (Present); Kimberly Ware, City Clerk (Present); John Richardson, City Attorney (Absent); Sarah Ballard, Recording Secretary (Present); Adam Gordon, Councilman at Large (Absent); Cassaundra Allison, Councilwoman District #1 (Present); Fredrick Douglas, Councilman District #2 (Present); Dina Eaves, Councilwoman District #3 (Present); Jeremy Smith, Councilman District #4 (Present). 3. Prayer: Councilman Smith 4. Pledge: Mayor Vidrine 5. Adjudicated Property Sale: Mayor David Vidrine The City previously discussed having a third-party assist in the opening and announcing of received bids. To this matter, Mr. S. Hatsfelt (Opening of bids and Announcing), Ms. Madison McDaniel & Ms. Reese Willis (recording received bids, amounts, party submitting, and announced winner). A detailed record is attached. 6. Adjourn - VOTE Motion made by Councilman Smith to Adjourn the Meeting: Motion was seconded by Councilwoman Allison; Motion passed unanimously (4/4) David Vidrine, Mayor Kimberly Ware, City Clerk (PUBLISH: DECEMBER 11, 2025)1T Cost is $75.00

PUBLIC NOTICE LEGAL NOTICE NOTICE TO PROPOSERS The City of Oakdale City Court, 333 E 6th Avenue, Oakdale, Louisiana, 71463 --shall receive sealed Proposals until December 27, 2025 by 4:00PM, at which time they shall be publicly opened and read for the purchase of software and services to provide the City of Oakdale City Court with Criminal Case Management Software application that includes integration to agencies, payment kiosks , and a court operated internet payment system to take court payments online. Detailed specifications may be obtained from the City of Oakdale City Court, 333 E 6th Avenue, Oakdale, Louisiana, 71463, between the hours of 8:00A.M and 4:00P.M., Monday through Friday, exclusive of holidays. Proposals shall be mailed or hand delivered and must be received before the above stated date and time. All Proposals shall be sealed and addressed as follows: 2025 Software RFP Clerk of Court/Administrator City of Oakdale City Court P.O. Box 565 Oakdale, La 71463 Proposals received after the announced closing time shall be returned to the proposal unopened. The City of Oakdale City Court reserves the right to reject any and all proposals. KM Strother Clerk of Court/Administrator CITY OF OAKDALE CITY COURT (PUBLISH: NOVEMBER 27, 2025; DECEMBER 4, 11, 18 & 25, 2025)5T Cost is $35.00

PUBLIC NOTICE LIQUOR LICENSE APPLICATION B & T’S BAYOU BITES, LLC is applying to the Office of Alcohol & Tobacco Control of the State of Louisiana for a permit to sell beverages of Low alcohol content at retail in the Parish of Allen at the following address: 149 HIGHWAY 165 N OAKDALE, LA 71463 Owner: REBA WARE Petition of Opposition should be made in writing in accordance with L.R.S. Title 26, Section 85 and 283 (PUBLISH: DECEMBER 11, 2025)1T Cost is $135.00

PUBLIC NOTICE JONES & HILL LAW FIRM WHEREABOUTS OF DYLAN DEVILLE Anyone knowing the whereabouts of Dylan Deville, please contact the office of J. Craig Jones, 131 Hwy 165, Oakdale, LA 71463, 318-335-1333, regarding the matter entitled ÒVanderbilt Mortgage and Finance, Inc. v. Kayla Marie Prudhomme and Dylan DevilleÓ, SUIT NO. C-2025-261, 33rd Judicial District Court. (PUBLISH: DECEMBER 11, 2025)1T Cost is $65.00

PUBLIC NOTICE KINDER DRAINAGE DISTRICT NO. 2 MEETING NOVEMBER 6, 2025 The following board members present were Lane Manuel, Thomas Mayes, Kurt Unkel and Norman Fontenot. Motion was made by Thomas Mayes, seconded by Lane Manuel and passed to dispense with the reading of the minutes. Old business: Crawcon LLc completed ditch cleaning at Teal Ridge Tower and Coushatta ditch. Board agreed to pay Roy Marcantel for installation of pipe on the west Kinder ditch. New business: None. Motion was made and seconded to pay bills for the month. Meeting adjourned. Next meeting will be on December 4, 2025 at 5p.m. at the Farm Bureau office in Kinder, Louisiana. (PUBLISH: DECEMBER 11, 2025)1T Cost is $60.00

PUBLIC NOTICE FINAL NOTICE AND PUBLIC EXPLANATION OF A PROPOSED ACTIVITY IN A 100-YEAR FLOODPLAIN and wetland Town of Kinder Nixon Addition Drainage Improvements Louisiana Watershed Initiative Community Development Block Grant- Disaster Recovery Program Issue Date: December 11, 2025 To: All Interested Federal, State, and Local Agencies, Groups and Individuals This is to give notice that the Town of Kinder has conducted an evaluation as required by Executive Order 11988 and 11990, in accordance with HUD regulations at 24 CFR 55.20 Subpart C Procedures for Making Determinations on Floodplain and Wetland Management, to determine the potential affect that its activity in the floodplain/wetland will have on the human environment for the following project. The Town will be committing Disaster funds, under the Community Development Block Grant Mitigation (CDBG-MIT) Funding, the Further Additional Supplemental Appropriations for Disaster Relief Requirements Act, 2018 (Pub. L. 115-123, approved February 9, 2018) in accordance with the Notice published in the Federal Register on August 30, 2019., to undertake a project known as the ÒNixon Addition Drainage ImprovementsÓ The proposed project includes the following work tasks: stormwater park and pumping station, new levee and ditch to divert and re-route off-site runoff and stormwater gate structures. The Town of Kinder has considered the following alternatives and mitigation measures to be taken to minimize adverse impacts and to restore and preserve natural and beneficial values: The alternative actions are as follows: (1) Relocation of Drainage Improvements Outside of Floodplain and/or Wetlands (2) Take No Action The Town of Kinder has reevaluated the alternatives to building in the floodplain/wetland and has determined that there is no practical alternative to locating the project in the flood zone. Environmental files that document compliance with steps 3 through 6 of Executive Order 11988 and 11990 are available for public inspection, review and copying upon request at the times and location delineated in the last paragraph of this notice for receipt of comments. This activity will have no significant impact on the environment for the following reasons: (1) The project will not increase development within the flood hazard area. (2) The project will not increase any runoff in the floodway or wetland. The proposed action, if implemented, would impact a Federal Emergency Management Agency (FEMA) designated Special Flood Hazard Area (SFHA) per FEMA preliminary digital flood maps. The purposes of this notice are to: (1) Inform the public of this commitment and (2) Identify the reasons why the proposal must be located in the floodplain/wetland; (3) Provide a list of the alternatives considered; (4) Discuss all mitigation measures to be undertaken to minimize adverse impacts and to restore and preserve natural and beneficial values. Written comments must be received by the Town of Kinder at the following address on or before December 18, 2025: Town of Kinder, P.O. Box 947, Kinder, Louisiana 70648 and (337)Ê738-2620, Attention: Honorable Wayland LaFargue, Mayor. A full description of the project may also be reviewed Monday thru Friday from 8:00 AM to 4:30 PM at 333 N 8th St., Kinder, Louisiana 70648. Comments may also be submitted via email at cynthia.tunwar @townofkinder.com (PUBLISH: DECEMBER 11, 2025)1T Cost is $120.00

PUBLIC NOTICE WEST ALLEN PARISH WATER DISTRICT MEETING November 10, 2025 Extract of minutes of meeting of the Board of Directors of West Allen Parish Water District Opening: The regular monthly meeting of the West Allen Parish Water District was called to order at 5:30 p.m., Monday, November 10, 2025, at the office of West Allen Parish Water District by Glen Monceaux. Glen Monceaux prayed and Cari Reeves led us in the Pledge of Allegiance. Present: Rusty Reeves, Chad Theunissen, Glen Monceaux, Cari Reeves, Eric Fontenot, Peggy Kennedy and Shree Pitre. Absent: Chancy Frith, Thomas Ira Savoie and Charlie Williams IV Guests: Todd & Lisa Taylor, Dawn Perkins, Mark McCarty with Meyers and Associates. A motion by Cari and seconded by Rusty, to approve the Agenda as typed and presented, passed. A motion was made by Chad and seconded by Rusty to accept the Monthly Meeting minutes for October 7, 2025, as typed and presented, passed. A motion was made by Cari and seconded by Rusty to accept the Special Meeting minutes on October 21, 2025, as typed and presented, passed. Water Sector Project Update Mark McCarty with Myers and Associates updated us on the project. A motion was made by Rusty and seconded by Chad to pay RFP 36, Pay Application No. 11, payable to Womack & Sons Construction Group, LLC, and to pay RFP 33, Invoice No. 35574 and RFP 34, Invoice No. 35575, payable to Meyer & Associates, Inc., and to pay RFP 35, Invoice No. 92519, payable to Southwestern Construction Materials Testing, Inc., as presented, passed. A motion was made by Cari and seconded by Chad to accept the October 2025 financial report as presented, passed. Operational Report Eric presented his operational report, along with update on Reeves Post Office and Subdivisions and plans to apply for funds (from CWEF) to help with repairs to water tower. Eric advised the new insurance policy has been finalized and we are on new coverage until expiration in October, 2026.A motion was made by Rusty and seconded by Cari to adjourn, passed. The next scheduled meeting will be at 5:30 p.m., on December 2, 2025. REEVES, LOUISIANA this 10th day of November, 2025. Glen Monceaux, Vice-President Attest: Peggy Kenned Administrative Assistant (PUBLISH: DECEMBER 11, 2025)1T Cost is $55.00

PUBLIC NOTICE LAW OFFICE OF RAY RUSH WHEREABOUTS OF DERRIC CEASER Anyone knowing the whereabouts of Derric Ceasar, please contact K. Ray Rush at P.O. Box 704, Oakdale, LA 71463, (318)335-2759. (PUBLISH: DECEMBER 11 & 18, 2025)2T Cost is $80.00