Lake Charles, Louisiana

April 17, 2024

The City Council of the City of Lake Charles, Louisiana, met in regular session at 5:30 oclock p.m. on Wednesday, April 17, 2024, at the regular meeting place of said City Council, 326 Pujo Street, Lake Charles, Louisiana, pursuant to the provisions of written notice given to each and every member thereof and duly posted in the manner required by law.

The Vice President called the meeting to order and on roll call, the following members were present: Luvertha August, Rodney Geyen, Craig Marks, Ronnie Harvey, John Ieyoub, Stuart Weatherford

ABSENT: Mark Eckard

Thereupon, the following Ordinance, having been introduced on April 3, 2024, and pursuant to motion made by Ms. August and seconded by Mr. Ieyoub, was adopted by the following vote:

YEAS: Luvertha August, Rodney Geyen, Craig Marks, Ronnie Harvey, John Ieyoub, Stuart Weatherford

NAYS: None

SALES AND USE TAX ORDINANCE NO. 19903

An Ordinance providing for the levy and collection of a 2% special sales and use tax for the purposes described herein, in lieu of two 1% (collectively, 2%) special sales and uses taxes currently being levied within the City of Lake Charles (the City), and for the levy and collection of a 0.5% special sales and use tax for the purposes described herein, in lieu of the two 0.25% (collectively, 0.5%) sales and uses taxes currently being levied and collected within the City, in accordance with the provisions of Chapter 2-D of Subtitle II, Title 47 of the Louisiana Revised Statutes of 1950, as it may be amended (Uniform Local Sales Tax Code).

WHEREAS, pursuant to the provisions of Article VI, Sections 29(A) and 29(B) of the Constitution of 1974 of the State of Louisiana, Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, in particular, La. R.S. 47:338.1, et seq., and all other consti-tutional and statutory authority supplemental thereto, and the authority granted at a special election held in the City of Lake Charles, Louisiana, on November 18, 2023, the City of Lake Charles, State of Louisiana (the City) now levies for collection a two percent (2%) sales and use tax (the 2% Tax), in perpetuity, beginning July 1, 2024, which 2% Tax will be in lieu of two 1% (collectively 2%) sales taxes currently being levied within the City pursuant to elections held within the City on May 3, 2014 and November 8, 2016 which are currently scheduled to expire February 29, 2040 and December 31, 2026, and a tax of one half of one percent (0.5%) (the 0.5% Tax, and together with the 2% Tax, the Taxes) for a period of twenty-five (25) years commencing January 1, 2025, which 0.5% Tax will be in lieu of the two 0.25% (collectively 0.5%) sales taxes currently being levied within the City pursuant to elections held within the City on May 3, 2014 and October 24, 2015 which are currently scheduled to expire March 31, 2025 and December 31, 2030 and the proceeds of which Taxes are to be allocated, distributed, and used by the City as set forth in the proposition submitted at the election, a copy of which proposition is attached hereto as Exhibit A and made a part of this ordinance as if fully set forth herein;

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL, GOVERNING AUTHORITY OF THE CITY OF LAKE CHARLES, LOUISIANA, that:

SECTION 1. City Tax. There is hereby levied a tax of two percent (2%) (2% Tax) begin-ning July 1, 2024, in perpetuity, in favor of the City as authorized at a special election held within the City of Lake Charles, Louisiana (the City), on November 18, 2023, upon the sale at retail, the use, lease or rental, consumption and storage for use or consumption of tangible personal property, and upon sale of services as defined in La. R.S. 47:301 to 47:317, inclusive, to be assessed, imposed, collected, paid and enforced, in the manner and subject to the terms and provisions of Uni-form Local Sales Tax Code, the provisions of which are incorporated by reference herein, for the duration of the 2% Tax as authorized by the electorate of the City on November 18, 2023 (Exhibit A).

Proceeds of the 2% Tax, described in this Section shall be allocated, distributed and used by the City in the manner and for the purposes described and provided for in Exhibit A which is the proposition approved by the electorate of the City on November 18, 2023.

SECTION 2.

City Tax. There is hereby levied a tax of one half of one percent (0.5%) (0.5% Tax) for a period of twenty-five (25) years, commencing January 1, 2025, in favor of the City as authorized at a special election held within the City of Lake Charles, Louisiana (the City), on November 18, 2023, upon the sale at retail, the use, lease or rental, consumption and storage for use or consumption of tangible personal property, and upon sale of services as defined in La. R.S. 47:301 to 47:317, inclusive, to be assessed, imposed, collected, paid and enforced, in the manner and subject to the terms and provisions of Uniform Local Sales Tax Code, the provisions of which are incorporated by reference herein, for the duration of the 0.5% Tax as authorized by the elec-torate of the City on November 18, 2023 (Exhibit A).

Proceeds of the 0.5% Tax, described in this Section shall be allocated, distributed and used by the City in the manner and for the purposes described and provided for in Exhibit A which is the proposition approved by the electorate of the City on November 18, 2023.

SECTION 3.

Integrated Bracket Schedule Applicable to Collection. The Taxes described in Section 1 and Section 2 shall be collected on the basis of the applicable integrated bracket schedule prescribed by the Collector of Revenue, State of Louisiana, pursuant to Section 304 of Title 47 of the Louisiana Revised Statutes of 1950, as amended (La. R.S. 47:304). The dealers shall remit to the sales tax collector of the City (the Collector) and comply with the Uniform Local Sales Tax Code, particularly La. R.S. 47:337.29, the proportionate part of the sales and use taxes collected in the City in accordance with said integrated bracket schedule.

SECTION 4.

Vendors Compensation. For the purpose of compensating dealers in accounting for and remitting the Taxes described in this Ordinance, each dealer shall be allowed one percent (1%) of the amount of the Taxes due and accounted for and remitted to the Collector in the form of a deduction in submitting his report and/or reports 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.

SECTION 5.

Exclusions and Exemptions. The Taxes imposed under this Ordinance are subject to specific provisions under La. R.S. 47:305 of the Louisiana State sales and use tax laws and La. R.S. 47:337.9 of the Uniform Local Sales Tax Code. The City has not adopted the optional exclusions or exemptions allowed by Louisiana State sales and use tax law and codified under R.S. 47:337.10, nor shall it adopt any exclusions or exemptions which are not allowed as an exclusion or exemption from Louisiana State sales and use tax. Included within the tax base is every transaction, whether sales, use, lease or rental, or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana.

SECTION 6. Interest. The interest on the unpaid Taxes provided for by La. R.S. 47:337.69 shall be at the rate of one percent (1.0%) per month.

SECTION 7.

Delinquency Penalty. The penalty on the unpaid Taxes as provided by La. R. S. 47:337.70 shall be five percent (5.0%) per month.

SECTION 8.

Penalty for False or Fraudulent Return. The penalty as provided by La. R.S. 47:337.72 shall be fifty percent (50%) of the Taxes found to be due.

SECTION 9.

Negligence Penalty. The penalty provided by La. R.S. 47:337.73 shall be five percent (5.0%) of the Taxes or deficiencies found to be due, or ten dollars ($10.00), whichever is greater.

SECTION 10.

Penalty for Insufficient Funds Check. The penalty provided in La. R.S. 47:337.74 shall be an amount equal to the greater of one percent (1.0%) of the check or twenty dollars ($20.00).

SECTION 11.

Attorney Fees. The Collector is authorized to employ private counsel to as-sist in collection of any Tax, penalties or interest due under this Ordinance, or to represent him in any proceeding under this Ordinance. If any Tax, penalties or interest due under this Ordinance are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten percent (10%) of the Tax, penalties and interest due, shall be paid by the tax debtor. Additional provisions applicable to attorney fees, inclusive of prevailing party and waiver of such fees, are in-cluded under La. R.S. 47:337.13.1 of the Uniform Local Sales Tax Code.

SECTION 12.

Limits on Interest, Penalty and Attorney Fees. Should interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees be declared to be in excess of limits provided by other law, including relevant jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other law shall apply.

SECTION 13.

Collector. All sales and use taxes described in this ordinance shall be collected by a Collector as provided by La. R.S. 47:301(2)(b) which shall mean and include the Calcasieu Parish School Board Sales and Use Tax Department, the entity presently collecting sales and use taxes on behalf of the City.

SECTION 14.

Powers of 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 in performance of his duties, and in pursuance thereof to make and enforce such rules as he may deem necessary.

SECTION 15.

Disposition of Revenues. All Taxes, revenues, funds, assessments, monies, 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 Taxes described herein shall be promptly deposited by the Collector for the account 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 final determination of the protest or litigation.

Out of the funds on deposit in such special funds, the Collector shall first pay all reasonable and necessary costs and expenses of administering and collecting the Taxes described herein and administering the provisions of this Ordinance, as well as various administrative and enforcement procedures. Such costs and expenses shall be reported by the Collector monthly to the City.

In compliance with the special election authorizing levy and collection of the Taxes described herein, after all reasonable and necessary costs and expenses of collecting and administration of the Taxes have been paid as provided for above, the remaining balance in such special funds shall be available for appropriation and expenditure by the City solely for the purposes designated in the proposition authorizing the levy of the Taxes.

SECTION 16.

Accounting for Funds. All funds or accounts described herein may be separate funds or accounts or may be a separate accounting with a general or sweep fund or account containing monies from multiple sources so long as separate accounting of such monies is maintained.

SECTION 17.

Severability. If any one or more provisions of this Ordinance shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provi-sion 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.

SECTION 18.

Uniform Local Sales Tax Code is 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 19.

Effect Upon Prior Sales Tax Ordinances. With respect to the Taxes, this Ordinance shall be considered as additional and supplemental to the ordinances heretofore adopted by the City, to provide the Taxes now authorized to be levied in the City shall hereinafter be collected, administered and enforced in the manner provided by the Uniform Local Sales Tax Code and shall not be construed to rescind and repeal any prior resolutions or ordinances of the City relating to levy, allocation, distribution and use of the proceeds of the Taxes.

SECTION 20.

Effective Date. The levy of the 2% Tax shall be effective on July 1, 2024. The levy of the 0.5% Tax shall be effective on January 1, 2025.

SECTION 21.

Term. The 2% Tax shall have a perpetual term. The 0.5% tax shall be levied for a twenty-five year term, beginning January 1, 2025.

SECTION 22.

Publication and Recordation. A copy of this Ordinance shall be duly published in the Lake Charles American Press, the official journal of the City, as soon as is reasonably possible. A certified copy of this Ordinance shall be recorded in the mortgage records of Calcasieu Parish.

SECTION 23.

All resolutions, ordinances, or orders in conflict herewith, be, to the extent of such conflict, and they are hereby repealed.

Adopted and approved on this 17th day of April, 2024.

/s/ Craig Marks

VICE PRESIDENT OF THE COUNCIL

/s/ Renee P. DeVille

CLERK OF THE COUNCIL

(Other business not pertinent to the present excerpt may be found of record in the official minute book.)

Upon motion duly made and unanimously carried, the meeting was adjourned.

/s/ Craig Marks

VICE PRESIDENT OF THE COUNCIL

/s/ Renee P. DeVille

CLERK OF THE COUNCIL

May 1 1t

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